99
80
107
31
Brewing sector
Supplying sectors
Hospitality industry
Retail
19
139
97
83
153
Excise
VAT hospitality
VAT retail
Induced income tax, payroll
tax and social security
revenue brewing sector
Induced income tax, payroll
tax and social security
revenue other sectors
7 | Total value added due to beer
8 | Total government
revenues due to beer
The contribution of the brewing sector to the Hungarian
economy can also be expressed in terms of value-added.
The total value-added generated by these 28,293 jobs is
estimated at 317 million euro :
Total revenue from excise, VAT and income-related
contributions due to beer production and sales were
estimated at 492 million euro:
VAT revenue was estimated to be 180 million euro,
generated mainly in the hospitality sector.
The total excise revenue from beer was 139 million euro.
Income-related revenue due to beer production and
sales was approximately 172 million euro comprising 57
million euro in income tax, 29 million euro social security
contributions paid by employees and 87 million euro
social security taxes and payroll taxes paid by employers.
The brewing sector share of overall value-added arising
from the production and sale of beer is 25%, which
is much higher than the brewing sector share in total
employment arising from beer. A signifcant explanation
for this is the high productivity of brewing sector
employees in comparison with productivity in other
sectors.
›
Graph 20.4. / Value added due to the production
and sale of beer : 317 million euro
›
Graph 20.5. / Government revenues due to the production
and sale of beer : 492 million euro
›
Source : Ernst & Young calculation (2011)
›
Source : Ernst & Young calculation (2011)
Hungary
20
129