Who Is Considered Insured for Healthcare Services in Hungary?
Access to healthcare services in Hungary is closely linked to insured status. For employers, HR professionals, and employees alike, it is essential to understand who qualifies as an insured person and under which legal relationships healthcare entitlement arises.
Below is a clear overview of the most important categories.
Employees
Any individual who:
- works under an employment contract,
- regardless of whether the employment is full-time or part-time,
is considered insured.
Insured status depends on the type of legal relationship, not on working hours.
Cooperative Members
A cooperative member may also be insured if they:
- personally participate in the cooperative’s activities,
- under an employment, business, or assignment contract.
Jobseekers Receiving Benefits
Individuals receiving:
- jobseeker’s allowance or support
are considered insured for the duration of the benefit period and are entitled to healthcare services.
Entrepreneurs and Agricultural Producers
Insured status may apply to:
- sole proprietors,
- partners in business entities,
- agricultural producers,
- small taxpayers registered under the KATA system,
provided statutory conditions are met.
Assignment and Other Legal Relationships
Insured status may also arise for individuals working:
- under an assignment contract,
- or under a non-sole-proprietor business contract,
if their income reaches the legally defined threshold.
A long-term assignment relationship may also establish insured status if the individual does not perform supplementary activities.
Other Insured Persons
Additionally, insured persons include:
- clergy members under ecclesiastical service relationships,
- individuals working under state project evaluation contracts (subject to income requirements).
Prepared by the InterHRM Expert Team, in accordance with the official guidance of the Hungarian Tax Authority (NAV).
(Az egészségügyi szolgáltatási járulék Közzétéve: nav.gov.hu oldalon 2026.01.09.)