{"id":50582,"date":"2024-12-11T09:15:26","date_gmt":"2024-12-11T09:15:26","guid":{"rendered":"https:\/\/helpers.hu\/otros\/salaries-and-payroll-taxes-in-2025-hungary\/"},"modified":"2026-01-07T11:04:48","modified_gmt":"2026-01-07T11:04:48","slug":"salaries-and-payroll-taxes-in-2025-hungary","status":"publish","type":"post","link":"https:\/\/helpers.hu\/es\/contabilidad\/salaries-and-payroll-taxes-in-2025-hungary\/","title":{"rendered":"Salaries and payroll taxes in 2025, Hungary"},"content":{"rendered":"\n<p class=\"has-text-align-right\"><em>Last updated on January 7, 2026.<\/em><\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ed184a\" class=\"has-inline-color\">Interested in salaries and payroll taxes for 2026?<\/mark> <a href=\"https:\/\/helpers.hu\/es\/contabilidad\/salaries-and-payroll-taxes-in-2026-hungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">Click here!<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Do you have employees on or near minimum wage? Read on!<\/h2>\n\n\n\n<p>The minimum wage is the lowest <a href=\"https:\/\/en.wikipedia.org\/wiki\/Remuneration\" target=\"_blank\" rel=\"noreferrer noopener\">remuneration<\/a> any employer can pay their employees. In Hungary, it is defined on a monthly basis, and it is adjusted regularly (at least every year) to counter the impact of inflation. In fact, there are two types of minimum wage in Hungary:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Minimum wage: <\/strong>can be paid to employees whose job does not require any qualification. This is now increased by 9% from HUF 266,800 gross to<strong> HUF 290,800 gross<\/strong> as of 1 January 2025.<\/li>\n\n\n\n<li><strong>Guaranteed minimum salary:<\/strong> can be paid to employees whose job requires at least a high school diploma. This is now increased by 7% from HUF 326,000 to <strong>HUF 348,800 gross<\/strong> as of 1 January 2025.<\/li>\n<\/ul>\n\n\n\n<p>If you have employees who receive a monthly salary that will be less than the minimum starting from January, you must increase their salaries to stay compliant with regulations. You must also modify their labor contracts to include the salary raise.<\/p>\n\n\n\n<p>Your company costs will increase by both the raise you give and the proportionately higher taxes you need to pay after each employee (see below).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Do you take salary as a managing director? Are you paying minimum contributions? Read on!<\/h2>\n\n\n\n<p>The Hungarian minimum wage has increased to HUF 290,800, and the guaranteed minimum salary to HUF 348,800 as of 1 January 2025. The managing director\u2019s salary or the base of the minimum contributions also follows this increase. <a href=\"https:\/\/helpers.hu\/es\/contabilidad\/taxes-on-dividend-and-dividend-advance-payments-in-hungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">Read more here.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Salary calculation in 2025<\/h2>\n\n\n\n<p>When negotiating salaries, in Hungary we <strong>always consider the gross salary<\/strong>, and this is what will be listed in the labor contract. When minimum wages are discussed, that also means the gross amount.<\/p>\n\n\n\n<p>This is because <strong>employees must pay taxes after their income<\/strong>, but the taxes may vary in line with individual circumstances over time (e.g. having more children), so it is more transparent to keep to the gross salary during negotiations. At the same time, it is not the employee\u2019s, but <strong>the employer\u2019s responsibility to calculate the taxes<\/strong> the employee must pay and forward it to the Tax Authority. As a result, the <strong>employee will always receive their net salary<\/strong> or take-home pay.<\/p>\n\n\n\n<p>Additionally, the <strong>employer must pay taxes above the gross salary<\/strong> simply for employing someone. This must be calculated and paid to the Tax Authority monthly, alongside the employee\u2019s taxes. The sum of the gross salary and your own taxes will be the total salary cost for each employee every month.<\/p>\n\n\n\n<p>In the below comparison table, you can see the Hungarian payroll taxes in 2025 for the minimum wage, the guaranteed minimum salary, and another amount. If you want to check salary costs for other salaries, visit our <a href=\"http:\/\/helpersfinance.hu\/salary-calculator\/\" target=\"_blank\" rel=\"noreferrer noopener\">salary calculator here<\/a>. The indicated amounts are all in HUF.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td><strong>Minimum wage<\/strong><\/td><td><strong>Guaranteed minimum salary<\/strong><\/td><td><strong>Other salary<\/strong><\/td><\/tr><tr><td><strong>Gross salary (in the contract)<\/strong><\/td><td><strong>290,800<\/strong><\/td><td><strong>348,800<\/strong><\/td><td><strong>450,000<\/strong><\/td><\/tr><tr><td>Employee\u2019s payroll tax<\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>15% Income tax<\/td><td>43,620<\/td><td>52,320<\/td><td>67,500<\/td><\/tr><tr><td>18.5% Social security contribution<\/td><td>53,798<\/td><td>64,528<\/td><td>83,250<\/td><\/tr><tr><td><strong>Net salary (to be paid out)<\/strong><\/td><td><strong>193,382<\/strong><\/td><td><strong>231,952<\/strong><\/td><td><strong>299,250<\/strong><\/td><\/tr><tr><td>13% Employer\u2019s tax<\/td><td>37,804<\/td><td>45,344<\/td><td>58,500<\/td><\/tr><tr><td><strong>Company\u2019s total payroll cost<\/strong><\/td><td><strong>328,604<\/strong><\/td><td><strong>394,144<\/strong><\/td><td><strong>508,500<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">No changes to payroll taxes in 2025<\/h2>\n\n\n\n<p>Payroll related tax rates remain the same as they were in 2025. This includes the personal income tax, social security contribution, and the social contribution tax. As a result, payroll costs at your Hungarian company will only change in proportion to the raise you give your employees.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Family tax benefit increases<\/h2>\n\n\n\n<p>The family tax benefit does not affect your company costs, only the take-home-pay of your employees. The family tax benefit reduces the tax base of your employee, this way increasing the net salary. Through an increase as of 1 July 2025 and one from 1 January 2026, the upper limit of what may remain with families will be doubled.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Fringe benefits in 2025<\/h2>\n\n\n\n<p>The <strong><a href=\"https:\/\/helpers.hu\/es\/contabilidad\/szep-card-in-2025-in-hungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">SZ\u00c9P Card<\/a><\/strong>, which is the most popular form of <a href=\"https:\/\/helpers.hu\/es\/contabilidad\/fringe-benefits-in-hungary-cafeteria-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">fringe benefit<\/a> or \u201cnon-salary compensation\u201d in Hungary, receive a new \u201cpocket\u201d from January 2025. The new pocket is called \u201c<strong>Active Hungarians<\/strong>\u201d, and from now on, HUF 10,000 \/ month may be spent on sports, increasing the yearly SZ\u00c9P Card limit from HUF 450,000 to HUF 570,000. The pockets for culture, holiday accommodation, and hot meals remain joint.<\/p>\n\n\n\n<p>At the same time, <strong>up to 50% of the funds on a SZ\u00c9P Card may be spent on home renovation<\/strong> from January, covering both construction materials and furniture.<\/p>\n\n\n\n<p>Moreover, a <strong>new housing allowance<\/strong> will be introduced. Employers may provide HUF 150,000 \/ month or HUF 1.8 million \/ year to their employees with the same conditions as the SZ\u00c9P Card to be spent on rent or on the repayment of a housing loan.<\/p>\n\n\n\n<p>Between these changes and how <a href=\"https:\/\/helpers.hu\/es\/inversiones-inmobiliarias\/voluntary-pension-funds-to-become-available-for-housing-in-hungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">voluntary pension funds<\/a> may also be used to pay for housing, it seems the government wants to give a boost to the Hungarian real estate market.<\/p>\n\n\n\n<p><strong>Entrance tickets<\/strong> given as gifts to employees may now also include zoo entrance as well as sporting events and cultural services.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The Helpers Team is here to help<\/h2>\n\n\n\n<p>Have you already considered how raising the minimum wage will affect your employees and your Hungarian company? Even if your employees are not on minimum wage, the start of the year is a good time to adjust salaries for inflation.<\/p>\n\n\n\n<p>Make sure to budget for the increased payroll costs, take care of updating labor contracts, and consider if you would like to expand the fringe benefits you offer. If you are already our client, contact your account manager to discuss how we can help you with these tasks. If you are not yet a client, feel free to contact us to discuss your options.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#contact-section\">Contact us now<\/a><\/div>\n<\/div>\n\n\n\n<p>Was this article useful? Follow us on Facebook to never miss an update, or sign up for our newsletter to get a monthly digest.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/eepurl.com\/iHmh16\" target=\"_blank\" rel=\"noreferrer noopener\">Sign up here<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Just like every year, minimum wages are being adjusted as of 1 January 2025 so employees can receive a living wage. While employment related taxes do not change, the family tax benefit is increased, and fringe benefits are expanded.<\/p>\n","protected":false},"author":8,"featured_media":50573,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[788,1093],"tags":[1170,934,1160,1366,1096,1046,900,1097,1098,1258,1367,1100],"class_list":["post-50582","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad","category-recursos-humanos","tag-checklist-es","tag-contabilidad","tag-dividend-es","tag-fringe-benefits-es","tag-hr-es","tag-labor-law-es","tag-lifestyle-es","tag-minimum-wage-es","tag-payroll-taxes-es","tag-personal-income-tax-es","tag-szep-card-es","tag-taxes-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Salaries and payroll taxes in 2025, Hungary - Helpers Hungary<\/title>\n<meta name=\"description\" content=\"Like every year, minimum wages are increased again to let workers earn a living wage. 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