... claimed for hiring / required based on hiring XY

https://www.entrepreneur.com/article/270905
szvsz körülírva utána, if-fel: if the employee has and under-age-18child

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Note added at 1 day 4 hrs (2018-02-03 23:22:45 GMT)
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Utánanéztem, mert hülyeséget írtam elsőre: a kisgyermekes az a szülő, akinek 3, illetve tartósan beteg gyermek esetében 8 év alatti gyermeke van.

http://www.szuloklapja.hu/hivatalos-ugyek/3843/kisgyerekes-a...


Az egyes adótörvények és azzal összefüggő egyéb törvények módosításáról szóló 2011. évi CLVI. törvény IX. fejezete tartalmazza a szociális hozzájárulási adóra vonatkozó előírásokat. A szociális hozzájárulási adót a munkaadónak kell befizetnie a foglalkoztatott dolgozói után. Mértéke a bér 27%-a. A befizetendő adóból különböző jogcímeken kedvezmények vonhatók le. Ezek között szerepel a gyermekgondozási díjban, gyermekgondozást segítő ellátásban vagy gyermeknevelési támogatásban részesülő munkavállaló után érvényesíthető adókedvezmény is.

kisgyermekes szülők után érvényesíthető munkáltatói adókedvezmény

GYET - Gyermeknevelési támogatás (Főállású anyaság) | Alanyi jogon ...
www.gyerekabc.hu › Alanyi jogon járó támogatasok
Gyermeknevelési támogatásra jogosult: Gyermeknevelési támogatásra az a szülő, nevelőszülő, vagy a gyám jogosult, aki saját háztartásában három vagy több kiskorú gyermeket nevel. A támogatás a legfiatalabb gyermek 3. életévének betöltésétől kezdődően vehető igénybe, és legfeljebb a gyermek 8. életévének ...

National Tax and Customs Administration of Hungary - Information for ...
https://en.nav.gov.hu/taxation/taxinfo/social_contribution_t...
In compliance with Act CLVI of 2011 on the Amendment of Tax Laws and other Related Regulations, payers shall have, as of January 1, 2012, in accordance with their obligation to contribute to the financing of common societal needs, social contribution tax payment obligation. Considering social contribution tax payment, ...

(tehát nem simán tax!!!)

2. SOCIAL CONTRIBUTION TAX
The social contribution tax is imposed, among others, on the payer (e.g. the employer), the private entrepreneur and business partner. Its rate is 27 percent. The payable tax can be reduced by reliefs defined in law.

THE BASE OF TAX
The base of social contribution tax is – among others – the income taken into account when the tax advance payment is calculated from the income taxable in accordance with the PIT Act, derived from self-employment and non-self-employment and paid by the payer to a natural person that is in a legal relationship with them resulting in tax payment obligations. In the lack of an income defined above, the base salary fixed in the working contract or the salary defined in the commission contract is the tax base.

Administration: The payer establishes the payable social contribution tax monthly. The deadline of declaration and payment is the 12th day of the month following the month in question.
http://eugo.gov.hu/doing-business-hungary/taxation#Social security contributions

A 'for'-ban Jánosnak teljesen igaza van.


employer's social contribution tax benefit for (ebben Jánosnak teljesen igaza van!) for employing parents receiving various/certain/particular childcare allowance after children under age of 8

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Note added at 1 day 5 hrs (2018-02-03 23:42:22 GMT)
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Benefits can be deducted from different taxes. These include a tax allowance for a child receiving care allowance, a childcare allowance or a child-raising/domiciliary care allowance. </ B> A tax allowance for an employee receiving childcare allowance, childcare allowance or child support (together with maternity benefit) is as follows:

Angliában meg tax relief:

Tax relief for childcare - Parliament
researchbriefings.files.parliament.uk/documents/SN00019/SN00019.pdf
Dec 19, 2017 - the benefits they received from using a nursery or playscheme provided by their employer. In its 2004 Budget the Labour Government announced a new tax relief for childcare benefits: from April 2005, employees would be entitled to receive up to £50 a week of childcare free of income tax and National ...


Family support system – childraising – employment

Main findings
» The Hungarian family benefit system can
be considered relatively generous in European
comparison: approximately 1.9 per cent of
the GDP is spent on family benefits - and if
non-financial support is considered as well,
Government spending on families is even
higher.
» Sixty-two per cent of this is spent on family
allowance and 35% on the three main childraising
allowances supporting families with
children under the age of three years: babycare
allowance (CSED), childcare allowance
(GYES) or childcare benefit (GYED)
.
» Having three different benefit schemes to
support families to care for children at home
is unique in Europe. Most countries do not
provide financial support for long parental
leaves from the labour market.
» Nearly 10% of working age women – those
aged between 15–54 years – are inactive
earners receiving some form of child-raising
allowance (GYES, GYED, and GYET).