Erzsébet Program is implemented without any state funding, solely from the income originating from the issue and distribution of Erzsébet Voucher, a meal-voucher introduced in 2012. Erzsébet Voucher may be provided by employers as an employee benefit, originally issued for the purchase of ready-to-eat food products.
According to the decision of the Hungarian Parliament, as of January 1st, 2012 Erzsébet Voucher became a fringe benefit with special taxation.
Legislation however also determined the areas of input as for the income originating from the distribution of the voucher: it should be exclusively expended on serving the common good. This public benefit is Erzsébet Program, a social tourism grant system.
In 2014 more than 46,000 employers chose Erzsébet Voucher and there were over 2 million users. By this time the number of affiliates accepting the Voucher is more than 58,000.