{"id":35755,"date":"2022-01-06T14:19:36","date_gmt":"2022-01-06T14:19:36","guid":{"rendered":"https:\/\/helpers.hu\/%d8%ba%d9%8a%d8%b1-%d9%85%d8%b5%d9%86%d9%81\/salaries-and-payroll-taxes-in-2022-hungary\/"},"modified":"2026-01-07T11:05:29","modified_gmt":"2026-01-07T11:05:29","slug":"salaries-and-payroll-taxes-in-2022-hungary","status":"publish","type":"post","link":"https:\/\/helpers.hu\/ar\/%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%88%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9\/salaries-and-payroll-taxes-in-2022-hungary\/","title":{"rendered":"Salaries and payroll taxes in 2022, Hungary"},"content":{"rendered":"\n

Last updated on January 7, 2026.<\/em><\/em><\/p>\n\n\n\n

Interested in salaries and payroll taxes for 2026?<\/mark> Click here!<\/a><\/strong><\/mark><\/strong><\/strong><\/mark><\/p>\n\n\n\n

Do you have employees on minimum wage? Read on!<\/h2>\n\n\n\n

A minimum wage is the lowest remuneration<\/a> employers may legally pay to workers. It is adjusted regularly (at least yearly) by the government to ensure that it remains a living wage in Hungary. When we speak about minimum wage, we must differentiate between the following two groups:<\/p>\n\n\n\n

    \n
  1. Minimum wage<\/strong> is what those employees must receive whose job does not require any specific skills. This is raised from gross HUF 167,400 to gross HUF 200,000 as of 1 January 2022.<\/li>\n\n\n\n
  2. Guaranteed minimum salary<\/strong> is what those employees must receive whose position requires at least secondary education. This will be raised from gross HUF 219,000 to gross HUF 260,000 as of 1 January 2022.<\/li>\n<\/ol>\n\n\n\n

    Please note that if this concerns your employees, the gross salary must be modified in the employment contracts as of 1 January.<\/p>\n\n\n\n

    Do you take salary as a managing director? Are you paying minimum contributions? Read on!<\/h2>\n\n\n\n

    The Hungarian minimum wage will increase to HUF 200,000, and the guaranteed minimum salary to HUF 260,000 as of 1 January 2022. The managing director\u2019s salary or the base of the minimum contributions also follow this increase.<\/p>\n\n\n\n

    Salary calculation in 2022<\/h2>\n\n\n\n

    In the table below, you can see the basic calculations for the minimum wage and the guaranteed minimum salary, together with the relevant payroll taxes in 2022. We have also added a third amount, for HUF 450,000 gross (ca. HUF 300,000 net) for comparison. To check salary costs for other salaries, visit our salary calculator<\/a> (updated regularly), or see our table for recommended salaries<\/a>.<\/p>\n\n\n\n

    The below amounts are all in HUF. Detailed explanation follows below the table.<\/p>\n\n\n\n

    <\/td>Minimum wage<\/strong><\/td>Guaranteed
    minimum salary<\/strong><\/td>    		Other salary<\/strong><\/td><\/tr>
    Gross salary<\/strong>
    (in the contract)<\/td>    		200,000<\/td>260,000<\/td>450,000<\/td><\/tr>
    Employee\u2019s payroll tax<\/td> <\/td> <\/td> <\/td><\/tr>
    15% Income tax<\/td>30,000<\/td>39,000<\/td>67,500<\/td><\/tr>
    18.5% Social security contribution<\/td>37,000<\/td>48,100<\/td>83,250<\/td><\/tr>
    Net salary
    (to be paid out)<\/strong><\/td>    		133,000<\/td>172,900<\/td>299,250<\/td><\/tr>
    13% Employer\u2019s tax<\/td>26,000<\/td>33,800<\/td>58,500<\/td><\/tr>
    Company\u2019s total<\/strong>
    payroll cost<\/strong><\/td>    		226,000<\/td>293,800<\/td>508,500<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    The gross salary is what you usually agree on with your employee, and what you put in the labor contract. Employees have to pay taxes and contributions from that (these are the employee\u2019s payroll taxes), which your company deducts and forwards to the authorities for your employees, who only receive their net salary.<\/p>\n\n\n\n

    Additionally, your company will have to pay contributions for employing someone. These are called employer\u2019s taxes. The sum containing the gross salary (net salary + employee\u2019s taxes) and the employer\u2019s taxes is the total company cost. This is what any given employee actually costs your company.<\/p>\n\n\n\n

    Changes to payroll taxes in 2022<\/h2>\n\n\n\n

    While the minimum wage and the guaranteed minimum salary increase significantly compared to 2021<\/a>, in order to lighten the financial burden on employers, the employer\u2019s tax on salaries is decreased at the same time. Last year it was 17%, made up of social contribution tax (15.5%) and vocational training levy (1.5%). Starting from 1 January, the social contribution tax is reduced to 13%<\/a>, while the vocational training levy gets incorporated into it (meaning that it will not be a separate item any more).<\/p>\n\n\n\n

    In the meantime, employees younger than 25 years old<\/a> do not pay personal income tax starting from January 2022. If you have employees under 25, their net salary will increase instantly without costing more to your company. In general, the idea is to encourage companies to hire students and career entrants while providing more support to young people who are just starting a life on their own.   <\/p>\n\n\n\n

    Can we help you?<\/h2>\n\n\n\n

    While the minimum wage and the guaranteed minimum salary is significantly increased, employer\u2019s taxes are reduced to balance out the burdens on employers. Your English-speaking accountant or payroll specialist can help you calculate your new payroll costs, adjust your yearly financial plan, and amend labor contracts as necessary.<\/p>\n\n\n\n

    Not yet a client? Helpers Hungary has offered tailored solutions to foreign-owned businesses in Hungary for more than 15 years. Fill in the form below, and let us know how we can assist your business grow.<\/p>\n\n\n\n

    \n
    Get started now<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    The minimum wage has been raised to HUF 200,000 gross, while the social contribution tax has been reduced to 13%. At the same time, personal income tax for persons younger than 25 has been abolished.<\/p>\n","protected":false},"author":8,"featured_media":11918,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1054,1056],"tags":[261,1121,1060,1061,263,1062,262],"class_list":["post-35755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1054","category-1056","tag-accountancy-ar","tag-employment-contract-ar","tag-hr-ar","tag-minimum-wage-ar","tag-payroll-taxes-ar","tag-salaries-ar","tag-taxes-ar"],"yoast_head":"\nSalaries and payroll taxes in 2022, Hungary - Helpers Hungary<\/title>\n<meta name=\"description\" content=\"What are the changes to Hungarian payroll taxes in 2022? The minimum wage increases, but some taxes are reduced. 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