If you are fed up with paying 100% tax on minimum wage, here is a legal way to save a bundle. The Hungarian State allows an employer to pay its employees with several kinds of gift certificates that cover everything from hot or cold food, to theater tickets, to bus passes, and more. And they are tax free! OK, you have to pay VAT and a handling fee, but it is still less than income tax on the same amount. You can use the tickets to give a tax-free raise to soemone, or you can reduce their official salary by the amount of the tickets you want to give, as long as you do not go below minimum wage. A person can be paid up to 400,000 forint a year in tickets. Options include:

- Public Transport Passes (monthly or ticket books. If ticket books, you have to keep a record of each ticket, the date used, on what number bus, and from where to where you travelled)

- Food tickets (etkezesi utalvany) hot and cold: up to 12000 a month in hot meal tickets,  6000 in cold meal tickets. Only one type per month is allowed, but you can switch off). You need to keep track of the date, amount, and number of the ticket(s) used.

- Voluntary Retirement Fund (onkentes nyugdij penztar): if pay one employee like this, all must receive the same benefit

- Health Fund (egeszsegugyi pennztar): if pay one employee like this, all must receive the same benefit

- Cultural tickets (kulturalis utalvany) for films, theater, etc., no limit

- Vacation tickets (udolesi utalvany): once per year, up to 60000 forint

- Internet at home (internet szolgalat hozzajarulas): should be in your own name, need the bills 

 Several companies offer these tickets, including among others Sodexho, Ticket Express, and the post office shops. Vacation tickets must be purchased through the Magyar Udolesi Alapitvany. Don't forget to get the VAT (AFA) bill with the company name for all ticket purchases.