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Act LXXXVIII. of 2005
on Public Interest Volunteer Activities *

The Parliament recognizes volunteer activities based on solidarity among members of
society that express volunt eer action of citizens and ar e pursued by individuals and
communities without remunerati on and for the benefit of others. In order to ensure
that these significant social resources are mo re effectively mobilized to help achieve
public purposes as well, the Parliament, through the creation of the present Act,
establishes the basic rules of public intere st volunteerism and by way of preferences
and guarantees it encourages citizens and th eir organizations to participate in the
achievement of societal tasks and public purposes. To achieve these objectives and
establish the legal framework of social pa rticipation in public interest volunteer
activities, the Parliament creates the following Act:

Article 1

(1) This Law shall apply to public inte rest volunteer activities provided for:
a) natural and legal persons and busin ess organizations without legal
personality pursuant to Section (1) of Artic le 3 (hereinafter: host organization) in
Hungary,
b) host organization pursuant to Items a )-e) of Section (1) of Article (3)
by Hungarian citizen outside Hungary (hereinafter: abroad).

(2) This Law shall not apply to:
a) volunteer blood donation
b) activities of volunteer or in stitutional fire brigades
c) activities performed as civil wildlife protector

(3) This Law leaves intact any volunteer activity for the benefit of other(s) and
without remuneration that is conducted for any person or organization, or in
any field of activity outside the scope of Article 3, Section (1).

Article 2

(1) Public interest volunteer activ ity is work performed at the host
organization without remuneration within the scope of activities specified in Article 3
unless
a) a person performs such activity for his/he r own benefit or that of his/her
close relative [Item (b) Article 685 of Act IV of 1959 on the Civil Code ],
b) the activity is stipulated by law, ba sed on final decision of court or
prescribed by authorities,
c) the parties agree upon performing such activity within the framework of
another legal relationship, esp ecially in legal relationships under the civil law; as
member of a civil society organization, public benefit company or church; or as
member of the managing body of a foundation or public foundation; or as a church
official.
* Translation © ICNL / ECNL, August 2005

(2) Any financial benefit gained by the volunteer or by his/her close relative as
a result of a public intere st volunteer activity shall be regarded as remuneration.

(3) The following items provided by the host organization to the volunteer
shall not be considered as remuneration:
a) work clothing, protective equipment or material necessary to perform the
public interest volunteer activity
b) transportation, accommodation or food provided to the volunteer that are
necessary to perform the public interest volunteer activity, or the reimbursement of
such against receipt to the volunteer; and – pursuant to provisions of Act CXVII of
1995 on Personal Income Tax regarding assi gnment order – the amount paid to the
volunteer with respect to the use of his/her own vehicle on the basis of an assignment
order for the benefit of the host organization, to the extent that it does not exceed the
maximum amount to be paid as reimbursement of expenses without receipt for the use
of one’s own vehicle for th e benefit of the employer [Item 6 of Chapter II, Costs
which may be accounted wit hout substantiation, of Schedule 3 of Act CXVII of 1995
on Personal Income Tax ],
c) vaccination, screening examination and other disease prevention services
provided to the volunteer for the safe perf ormance of the public interest volunteer
activity,
d) cost of training (necessary for the performance of the public interest
activity) provided to the voluntee r outside the formal education,
e) provision of food, care and training to th e volunteer’s animal necessary for
the performance of the public interest activity or the reimbursement of such expenses
against receipt to the volunteer,
f) provision of conditions for the use of instruments owned by the volunteer
and necessary for the performance of the public interest activity, or the reimbursement
of expenses related to these upon proper documentation,
g) life, health or accident in surance contract and its premium pertaining to the
volunteer’s death, injury or im pairment of health during the public interest volunteer
activity, and liability insurance and its premium to cover damages caused by the
volunteer,
h) per diem paid to the volunteer in co nnection with public interest volunteer
activity performed abroad, or in connecti on with public interest volunteer activity
performed by a non-Hungarian citizen without a residence in Hungary provided that
the monthly amount of such allowance does not exceed 20 (twenty) per cent of the
prevailing mandatory monthly minimum wage, and
i) bonus paid to the volunteer for his/her public interest volunteer activity
provided that the annual amount of such allowance does not exceed 20 (twenty) per
cent of the prevailing mandatory monthly minimum wage.

(4) A person being in a volunteer legal relationship with more than one
organization may receive per diem from onl y one organization at a time, of which
he/she is obliged to notif y the other organizations.

(5) In the case of public in terest volunteer activity pe rformed abroad or public
interest volunteer activity performed by a non-Hungarian ci tizen without a residence
in Hungary, an organization without a seat in Hungary may assume the provision of
allowances specified in Section (3) in a c ontract with the host organization. In this

case the host organization and the organization without a seat in Hungary are jointly
responsible for the provision of allo wances specified in Section (3).

Article 3

(1) Host organization may be
a) local government, association of local governments and multi-purpose
micro-regional association of settlement local governments within the range of its
public services and natural disaster prevention tasks;
b) minority local government within the range of its statutory public tasks;
c) governmental agency [“budgetary organ” ] within the range of its core
activities;
d) public benefit or prominently public be nefit organization with a seat in
Hungary within the range of its public benef it activities and activities related to its
operation;
e) church legal entity with a seat in H ungary within the range of its religious,
public purpose and activities related to its operation;
f) the following institutions with a seat in Hungary, with an operating lic
ense
issued by Hungarian authorities, and with legal capacity, within the range of their
statutory public services or additional se rvices (in connection with such public
services) provided to users of their public services:
fa) social, child welfare or child prot ection service provider or institution,
fb) healthcare service provider,
fc) public education institution,
fd) higher education institution,
fe) museum and public exhibition,
ff) public library ,
fg) public record office,
fh) private record office open to the public,
fi) public cultural institution (Items fa)-fi) hereinafter together: host
institution);
g) parent authority of a host instituti on without legal capacity, within the
range of the host institution’ s statutory public services or additional services (in
connection with such public services) provided to users of the host institution’s public
services.

(2) In such cases when work requires a building permit, the utilization of a
volunteer is subject to It ems a)-e) of Section 1.

(3) The host organization’s staffing levels that are prescribed by law or by
decree of an authority to pe rform its tasks, shall not be fulfilled with volunteers.

(4) Host organizations requi red to conclude a liability insurance contract to
compensate for damages that may occur while providing services may use a volunteer
only if such liability insurance also c overs damages caused by the volunteer.

Article 4

(1) A volunteer may be
a) a person with legal capacity

b) a person with restricted legal capacity
c) a minor older than 10 years of age (and therefore without legal capacity)

(2) The volunteer may pursue any activity
a) for which he/she meets qualificati on, health, registration or other
requirements pursuant to legal rules and
b) which is not conditioned by law, government or ministerial decree
(hereinafter together: legal rule) to any sp ecific legal relationship or the performance
of which by a volunteer is not prohibited by law.

(3) Anyone performing work for remune ration on the basis of another legal
relationship with the host organization may not perform t hose tasks on the basis of
volunteer legal relationship at the host organization that otherwise fall within his/her
scope of activities.

(4) Anyone performing activit ies pursuant to a legal rule, final court decision
or prescribed by authorities at the host or ganization, shall not perform such activities
on the basis of volunteer legal rela tionship at the host organization.

(5) A student may not enter into a volunteer legal relationship with a school in
which he/she has a student legal status. This restriction does not apply to camp
activities or other social programs organized by the school that are not related to
obligations deriving from th e student legal status.

(6) A citizen of a state which is not a state party of the Agreement on the
European Economic Area (except for persons recognized as refugees or persons in a
refugee-like situation, immigrants or permanen t residents, and direct line relatives or
spouses of citizens of a state party of th e Agreement on the European Economic Area)
may pursue public interest volunteer activity if
a) the host organization has concluded a liability insurance covering damages
caused by the volunteer;
b) meals, accommodation and return transportation of volunteer is provided
for; and
c) the volunteer is eligible to healthcare services or has an insurance covering
the costs of healthcare services.

Article 5

(1) A person under 18 years of age, or an adult with restricted legal capacity
may pursue public interest volunteer activities that correspond to his/her age,
physical, mental and moral development and ab ilities, and do not constitute a risk to
his/her health, development and perfor mance of school attendance obligations.

(2) A volunteer under 16 years of age, or an adult volunteer with restricted
legal capacity may not pursue public interest vol unteer activities abroad.

(3) A volunteer under 18 years of age may not pursue public interest volunteer
activities between 8 pm and 6 am.

(4) The time spent on public interest volunteer activities by volunteers under
16 years of age may not exceed
a) 3 hours per day and 12 hours per week during school recess
b) 6 hours per week during school time and
ba) 2 hours per day on school days
bb) 3 hours per day on non-school days
(5) The time spent on public interest volunteer activities by volunteers more
than 16 but less than 18 years of age may not exceed four and a half hours per day and
18 hours per week.

(6) Volunteers less than 18 years of age shall be provided a resting time of at
least 14 hours between the end of the public interest volunteer activity and its start on
the next day.

Article 6

(1) Public interest volunteer activit y may be performed on the basis of a
volunteer legal relationship established in a volunteer contract between the host
organization and the volunteer. The volunt eer contract shall stipulate the
a) description (content) and
b) place of public interest volunteer activity,
c) length of time assigned for work and rest,
d) allowances provided to the volunteer as set forth in Items a)-g) of Section
(3) of Article 2, with a provision concerni ng these in case of termination of the
volunteer contract.

(2) For public interest vol unteer activity performed at host institution or its
parent authority, legal rules may prescrib e additional compulsory elements to be
included in the volunteer contract.

(3) A person with restricted legal capac ity may enter into a volunteer contract
only upon consent of/by his/he r legal representative.

(4) In case of a volunteer who is a minor (and therefore has no legal capacity),
legal statements regardi ng the volunteer relationship are made by the legal
representative, however, the c onsent of the volunteer is needed for the conclusion and
amendment of the volunteer contract.

(5) The volunteer contract sha ll be concluded in writing if
a) it is made for an indefinite time or at least 10 days (in the case of
volunteers under 18 years of age or adults with a restricted legal capacity, for at least
two days),
b) the volunteer is provided allowances in accordance with Items b)-h) of
Section (3) of Article 2,
c) the volunteer is utilized in construc tion work requiring a building permit,
d) the public interest volunteer activity is performed abroad,
e) the volunteer is a citizen of a stat e which is not a state party of the
Agreement on the European Economic Area (except for persons recognized as
refugees or persons in a refugee-like situ ation, immigrants or permanent residents,

and direct line relatives or spouses of citizens of a state party of the Agreement on the
European Economic Area),
f) the right of either parties to im mediate termination is restricted,
g) requested by the volunteer,
h) required by legal rule.

Article 7

(1) The volunteer contract is terminated upon
a) death or incapacity of the volunteer,
b) winding up of host organization without a legal successor, or upon death in
the case of a natural person,
c) completion of public interest volunteer activity undertaken,
d) expiration of term or occurrence of condition laid down in the contract,
e) termination by mutual agreement,
f) dismissal or resignation,
g) coming into effect of the decree prohi biting the utilization of volunteers
according to Section (3), Article 13.

(2) The volunteer contract may be termin ated with immediate effect by either
parties unless otherw ise stipulated by legal rule or the volunteer contract.

(3) The volunteer with a restricted le gal capacity may terminate the volunteer
contract without the consent of his/her legal representative.

(4) The right to termination with imme diate effect of volunteer under 16 years
of age or of adult volunteer with restricted legal capacity or that of his/her legal
representative may not be limite d in the volunteer contract.

Article 8

(1) The host organization is obliged to provide
a) safe and non-hazardous working conditions,
b) adequate rest time,
c) information about and guidance for pub lic interest volunteer activity, and
opportunity to acquire skills and knowledge,
d) continuous and professional supervis ion of the public interest volunteer
activity in the case of volunt eers under 18 years of age or adult volunteers with a
restricted legal capacity,

(2) Unless otherwise stipulated in the volunteer contract, the host organization
shall provide for
a) transportation, food and accommodation necessary to perform the public
interest volunteer activity if it is performed abroad, or by a non-Hungarian citizen
volunteer without a residence in Hungary.
b) conclusion of insurance contract spec ified in Item c) of Section 6 of
Article 4 and payment of its premium.

Article 9

(1) The volunteer is obliged to
a) perform the public interest volunteer activity in person, and in accordance
with relevant legal rules, professional and ethical require ments and the instruction of
the host organization,
b) protect any personal data, trade or ot her secret he/she may have acquired
while performing the public interest volunteer activity.

(2) The volunteer shall refuse the execution of an instruction if it constitutes a
direct threat to another person’s lif e, health or physical integrity.

(3) The volunteer is not required to execute the instruction of the host
organization if it
a) constitutes a direct threat to the volunteer’s life, health or physical
integrity,
b) is a violation of a legal rule or the volunteer contract.

(4) If execution of an instruction is li kely to cause damage, the volunteer is
obliged to advise the person giving the instruction of the possibility of such damage.
The volunteer is not liable for damages caused if he/she complied with such
notification obligation.

Article 10

(1) The host organization is liable fo r damages caused by the volunteer to a
third party in connection with the voluntee r legal relationship. If such damage was
caused by imputable conduct of the volunt eer, the host organization may demand
damages from the volunteer unless otherwis e stipulated in the volunteer contract.

(2) If the volunteer can prove that
a) his/her damage arising from his/her physical injury or impairment of
health,
b) damage to his/her property required for the performance of the public
interest volunteer activity and occurring in the place of the public interest
volunteer activity

has occurred in connection with the volunteer legal relationship, the host organization
shall be exempt from liability only if it can prove that the damage was caused by an
unavoidable reason outside the range of its operations, or exclusively by the
unavoidable conduct of the volunteer. The host organization is not liable to pay
compensation for that part of the damage , which was caused by imputable conduct of
the volunteer.

(3) A volunteer’s close relative may enforce his/her claim for compensation
for damage due to death of the volun teer in accordance with Section 2.

Article 11

(1) The host organization shall notify in advance the ministry responsible for
the development of governmental social and civil relations (hereinafter: Ministry),
by using the Notification Form shown in the Schedule of this Act, about

a) utilizing [“employing”] a volunteer,
b) any changes in data supplie d on the Notification Form.

(2) If prior notification about one-time [“occasional”] utilization of volunteer
in an emergency situation is not possibl e, such notification obligation shall be
complied with within 15 days of the start of the public intere st volunteer activity.
Any changes in the data sti pulated in Item 1. of the Annex shall be submitted within
15 days following the change.

(3) The following documents shall be attached to the notification:
a) in the case of association of local governments, the agreement on the
establishment of an association,
b) in the case of public benefit or pr ominently public benefit organizations
ba) founding document in force
bb) certificate of organizational data (certification or certificate of
incorporation in force) issued by the compet ent court of registration not more than 30
days prior to submission of the notification
c) in the case of church legal entity, certificate about the data of the church
legal entity issued by the competent court of registration not more than 30 days prior
to submission of the notification.

(4) In the case of host institution or it s parent authority, in addition to such
notification, a certifica tion proving that the in stitution’s operations are compliant with
the law shall be attached; and if the host institution or its parent authority is
a) a civil society organization, founda tion, public foundation, church legal
entity, public benefit company or business a ssociation, a certificate about the data of
the organization issued by the competent co urt of registration not more than 30 days
prior to submission of such notification,
b) a private entrepreneur, a copy of the pr ivate entrepreneur license shall also
be attached.

(5) If the host organization is an orga nizational unit of a church legal entity
(declared as a legal person in its charte r but not registered by Court) a relevant
statement made by the representative of the c hurch legal entity shall be attached to the
application.

(6) When submitting a notification of change of data, the charter, statues or
articles of association shall be attached only if the purpose or the range of activities
specified therein has changed.

Article 12

(1) The Ministry shall keep a register of data submitted pursuant to Article 11
in the interest of public access of host organizations and protection of volunteers.

(2) The decision about such registration shall be made by the Ministry solely
on the basis of documentation. The Ministry sha ll refuse to register the notifier or the
field of activity specified in the notification, or delete the host organization or field of
activity if
a) the notifier is not a host organization sp ecified in Section (1) of Article 3,

b) it is ascertained without doubt that vol unteers may not be utilized in the
field of activity specif ied in the notification.

(3) The Ministry shall publish data specified in the register on its Internet site.

(4) The Ministry shall pass registration data to job safety and labor inspection
authorities to determine whether the utiliz ation of volunteers is in compliance with
legal rules.

Article 13

(1) If job safety and labor inspection authorities, tax authorities, bodies of
professional supervision or s upervision of legality of host organization become aware
of non-compliance with notif ication obligation by user of volunteer, they
shall inform the Ministry about such om ittance, specifying the name, seat and tax
number of host organization.

(2) If the Ministry b ecomes aware of non-complia nce with notification
obligation by host organization, it shall advi se the host organization to comply with
such obligation.

(3) If the host organization fails to comply with the notification obligation
within 30 days of receiving such notice, the Ministry shall prohib it in a decree the use
of volunteers by the host organization for up to one year (taking into consideration the
extent of infringement), and indicate in its register the
a) name, seat and tax number of host organization
b) starting and ending dates of the prohibition

Article 14

(1) The host organization (for the pur pose of exercising rights and performing
obligations pertinent to the volunteer legal relationship, and for inspection purposes of
authorities in connection with such relationship) shall keep a register of its volunteers
specifying
a) the volunteer’s name, place and date of birth, and mother’s name
(hereinafter: personal identification data), and for non-Hungarian citizens, country of
citizenship,
b) the volunteer’s permanent residence or (if lacking such residence) place of
stay or place of accommodation,
c) the personal identificatio n data, permanent residence or (if lacking such
residence) the place of stay of legal repr esentative in the case of a volunteer with
restricted legal capacity or a volunteer with restricted legal capacity for being a minor,
d) information described in Items a)-c ) of Section (1) of Article 6,
e) starting date of public in terest volunteer activity,
f) expiration date of volunteer contract if concluded for a definite term,
g) particulars regarding time spent on vol unteer activities if volunteer is
under 18 years of age or of restricted legal capacity,
h) allowances provided to volunteer purs uant to Section (3) of Article 2.

(2) The host organization must keep records for 5 years after expiry of
volunteer legal relationship. In case of winding up or death of the host organization,
records shall be kept by its legal successor or heir, or in case of winding up without
legal succession by that person who is obliged to do so by legal rule or decree.

(3) The host organization may not di sclose any fact, data, or opinion
concerning the volunteer to a third person unless otherwise stipulated by law or
consented to by volunteer. Data concerning the volunteer ma y be used for statistical
purposes and may be passed on for such purposes (in a way that identity of the
individual cannot be established).

Article 15

(1) Unless otherwise provided by this Act, concerning the conclusion,
invalidity, modification, completion, expiry or breach of volunteer contract,
exercising rights and performing obligati ons arising out of a volunteer legal
relationship, as well as regarding liability and compensation for damages, provisions
of the Civil Code shall apply.

2) Unless otherwise stipulated by this Act or by international treaty, any
deviation from the provisions of this Act pe rtaining to volunteer legal relationship in a
volunteer contract shall be considered invalid.

Article 16

Item e) of Section (5) of Article 58 of Act IV of 1991 on Job Assistance and
Unemployment Benefits shall be co mplemented by the following Item 3.:

“3. Public interest volunteer activity pursuant to separate law shall not be
considered as gainful activity,”

Article 17

Item j) of Section (1) of Article 4 of Act III of 1993 on Social Administration
and Welfare Benefits shall be repl aced by the following provision:

[Pursuant to this Act ]

“j) unless otherwise provided by this Act gainful activity is : any activity
pursued for remuneration except for activ ities pursued on the basis of honorarium
provided that its monthly extent does not exceed 30 per cent of the mandatory
minimum wage, and activities pursued with small-scale agricultural producer
certificate provided that, pursuant to pr ovisions of Act CXVII of 1995 on Personal
Income Tax, profits thereof shall not be taken into account when calculating income;
allowance provided to volunteer by host orga nization pursuant to separate law shall
not be considered as remuneration;”

Article 18

Section (1) of Article 7 of Act CXVII of 1995 on Personal Income Tax shall
be complemented by the following Item y):

[ The following revenues shall not be taken into account when calculating
income:
]

“ y) Allowance provided to volunteer and not deemed to be remuneration in
accordance with the Act on Public Interest Volunteer Activities.”

Article 19

Chapter I “Costs typi cally arising” of Schedule No. 11 to Act CXVII of 1995
on Personal Income Tax shall be complemented by the following Item 29.:

“ 29. Allowances that, in accordance with the Act on Public Interest Volunteer
Activities, are not deemed to be remune ration provided to the volunteer by a private
entrepreneur utilizing the volunteer, on condition that such volunteering has been
performed in the interest of the private entrepreneur’s economic/entrepreneurial
activities.”

Article 20

Section (4) of Article 1 of Act LXXV of 1996 on th e Supervision of Labor
Affairs shall be complemented by the following Item c):

“ c) Public interest volunteer activity performed on the basis of a volunteer
contract pursuant to Act …. of 2005 on Public Interest Volunteer Activities.”

Article 21

Section (1) of Article 3 of Act LXXV of 1996 on th e Supervision of Labor
shall be complemented by the following Item q):

[Labor inspection includes: ]

“ q) Compliance with provisions pursuant to Sections (3)-(6) of Article 5 of
Public Interest Volunteer Activ ities Act by host organizations.”

Article 22

Section (3) of Article 9 of Act LXXV of 1996 on th e Supervision of Labor
shall be complemented by the following Item c):

“c) A person under 18 years of age perf orming public interest volunteer
activity pursuant to Public In terest Volunteer Activities Act shall also be considered
as young employee”

Article 23

Chapter B) of Schedule No. 3 to Act LXXXI of 1996 on Corporate Tax and Dividend
Tax shall be complemented by the following Item 7.:

“7. Any amount accounted by the taxpayer as other personnel type of
expenditure that occurred in connection with a private i ndividual being in a volunteer
legal relationship with the taxpayer, on c ondition that such volunteering has been
performed in the interest of the taxpayer’s economic/entrepreneurial activity;”

Article 24

Section (2) of Article 15 of Act LXXX of 1997 on Persons Entitled to Social
Security Benefits and Pensions and on th e Coverage of These Services shall be
complemented by the following Item f) :

“f) A person performing a public interest volunteer activity under a separate
Act.”

Article 25

(1) Subheading in front of Article 17 of Act LXXXIV of 2003 on Certain
Aspects of Performing Healthcare Activi ties shall be replaced by the following
subheading:

“Volunteer legal relationship”

(2) Introductory text of Section (1) of Article 17 of Act LXXXIV of 2003 on
Certain Aspects of Performing Healthcare Activities shall be replaced by the
following provision:

“(1) [The following persons may participat e] in the performance of services of
healthcare providers as volunteers pursuant to the provisions of the Public Interest
Volunteer Activities Act:”

(3) Section (2) of Article 17 of Act LXXXIV of 2003 on Certain Aspects of
Performing Healthcare Activities shall be replaced by the following provision:

“(2) The person specified in Item a) of Section (1) may participate in the
provision of healthcare servic es of the provider as a volunteer. The volunteer contract
concluded with the healthcare employee shall be subject to provisions of Article 9.”

Article 26

(1) This Act shall enter into force on th e first day of the third month following
its publication.

(2) This Act provides for compliance w ith provisions on volunteer service of
Council Directive 2004/114/EC of 13 Decem ber 2004 on the conditions of admission
of third-country nationals for the purposes of studies, pupil exchange, unremunerated
training or volunteer service.

(3) Simultaneously with this Act coming into force
a) Section (2) of Article 6 of Ac t CLVI of 1997 on Public Benefit
Organizations,
b) Section (6) of Article 17 of Act LXXXIV of 2003 on Certain Aspects of
Healthcare Activities shall no longer apply.

(4) Simultaneously with this Act coming into force
a) The text “in Items 1-2” in Item e) of Section (5) of Article 58 of Act IV of
1991 on Job Assistance and Unem ployment Benefits shall be replaced by “in Items 1-
3”;
b) The text “intellectual activity“ in S ection (2) of Article 21 of Act XXIII of
1992 on the Legal Status of Civil Servants sh all be replaced by “intellectual activity
and public interest volunteer activity”;
c) The text “disability assistance” in th e second sentence of Item a) of
Section (1) of Article 4 of Act III of 1993 on Social Administration and Welfare
Benefits shall be replaced by “disability assistance, and allowance provided to
volunteer by host organization pu rsuant to a separate Act”;
d) The text “in alternative civil service” in the first sentence of Item 9) of
Article 87 of Act of XCIII of 1993 on La bor Safety shall be replaced by “in
alternative civil service, and in volunteer legal relationship”;
e) The text “in Item k)” in Item c) of Section (1) of Article 6 of Act LXXV of
1996 on the Supervision of Labor shall be replaced by “i n Items k), q)”;
f) The text “in employment rela tionship” in Item 8) of Chapter B) of
Schedule No. 3 to Act LXXXI of 1996 on Corporat e Tax and Dividend Tax shall be
replaced by “in employment or volunteer legal relationship”;
g) The text “the person performing work” in Item g) of Section (1) of Article
5 of Act LXXX of 1997 on Persons Entitled to Social Security Benefits and Pensions
and on the Coverage of These Services shall be replaced by “the person performing
work – except for the person performing a public interest volunteer activity pursuant
to a separate Act – ”;
h) In Act XXXI of 1997 on the Protection of children and on child welfare
administration:
ha) in the first sentence of Section (8) of Article 15, the text “in job duties”
shall be replaced by “in job duties an d in volunteer legal relationships”,

hb) Section (4) of Article 92 the text “volunteer helpers” shall be replaced by
“volunteers”;
i) In Section (4) of Article 14 of Ac t CLVI of 1997 on Public Benefit
Organizations, the text “supporters” shall be replaced by “supporters and volunteers”;
j) In Act LXXXIV of 2003 on Certain As pects of Healthcare Activities:
ja) in Section (3) of Article 17 the te xt “as volunteer helper” shall be
replaced by “as volunteer”,
jb) in Sections (4) and (5) of Article 17 the text “as volunteer helper” shall
be replaced by “as volunteer”.