This tax benefit is relevant for calculating the net salary of your employee in Hungary. It is based on how many children the employee has who are eligible for the family allowance. As a result, employees who receive the family allowance should keep your accountant up to date about their status so their salaries may be calculated right.
Based on the number of children, the net salary of the parent can increase by HUF 10,000, 20,000, 33,000, or even more. Since this is not an allowance but a tax benefit, it can only be used to reduce taxes. As a result, if both parents work in Hungary, it makes sense if the parent earning more applies for it to maximize the family income.
Learn more here.