As a result of the personal income tax exemption for mothers under 30 and mothers with four children, the amount of the infant care fee (csed) and the child care fee (gyed) will also increase, the Kopp Mária Institute for Population and Family (KINCS) pointed out in a statement.
They recalled that as of January 1st, women who give birth before the age of 30 will also be exempted from income tax, similar to mothers of four, who will no longer have to pay personal income tax since 2020. This option applies not only to wages, but also to child care benefits, the amount of which increases significantly as a result.
Since July 2021, the amount of the infant care fee (CZD) - which mothers receive for 168 days - has been equal to 100 percent of the previous salary, only the 15 percent personal income tax is deducted from it. However, women who give birth or give birth to their fourth child before the age of 30 are also exempted from paying the sja during the Czech period, so they can receive benefits in the same amount as their previous gross salary, KINCS explained.
They added that the sja exemption can be applied up to the average wage, i.e. up to HUF 500,000, so mothers under 30 and mothers of four children can receive up to HUF 75,000 more per month.
The childcare fee (gyed) applies from the age of six months to the age of two. The amount of this is 70 percent of the previous salary, in 2023 it can be a maximum of HUF 324,800, and mothers can work up to eight hours. The gyed amount may increase by 20 percent as a result of the SJA exemption, as only the 10 percent pension contribution is deducted from it, not the 15 percent SJA. In the case of mothers receiving the maximum amount of gyed, this can mean an increase in income of almost HUF 50,000 per month, the announcement reads.
According to KINCS calculations, the net income of young couples can increase by a third after starting a family. For example, a 27-year-old couple earning HUF 400,000 gross per person can take home a total of HUF 532,000 before having a child. If they get married and have their first child, their net income will increase to HUF 693,000, i.e. they will earn 30 percent more thanks to the mother's tax exemption, the family tax discount, the tax discount for first-time spouses and the family allowance.
In addition, in 2023, the 10 million HUF baby support can be taken under unchanged conditions, which will immediately become an interest-free loan after the birth of the child, it was noted in the announcement.
MTI
Photo: MTI/Márton Mónus
