{"id":35383,"date":"2018-01-16T11:19:29","date_gmt":"2018-01-16T11:19:29","guid":{"rendered":"https:\/\/helpers.hu\/uncategorized-hu\/salaries-payroll-taxes-2018-hungary\/"},"modified":"2026-01-07T10:59:13","modified_gmt":"2026-01-07T10:59:13","slug":"salaries-payroll-taxes-2018-hungary","status":"publish","type":"post","link":"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/salaries-payroll-taxes-2018-hungary\/","title":{"rendered":"Salaries and Payroll Taxes in 2018, Hungary"},"content":{"rendered":"\n

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

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

Since the minimum wage increased, make sure the salaries of your employees are still above it!<\/strong><\/p>\n\n\n\n

Minimum wage raised<\/h2>\n\n\n\n

A minimum wage is the lowest amount of compensations employers may legally pay to workers. There are two main types of minimum wage, based on the requirement of the position your employee fills.<\/p>\n\n\n\n

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  1. Minimum wage<\/strong> is what those employees must receive whose job does not require any specific skills. This will be raised by 8%, from gross HUF 127,500 to gross HUF 138,000 as of 1st <\/sup>January 2018.<\/li>\n\n\n\n
  2. Guaranteed minimum<\/strong> salary<\/strong> is what those employees must receive whose position requires at least secondary education. This will be raised by 12%, from gross HUF 161,000 to gross HUF 180,500 as of 1st<\/sup> January 2018.<\/li>\n<\/ol>\n\n\n\n

    Please note that the gross salary must be modified in the employment contracts<\/strong> as of 1st January. If you need any kind of assistance in the process, including a need for a contract modification template, please contact us<\/a>.<\/p>\n\n\n\n

    Payroll costs lowered<\/h2>\n\n\n\n

    In order to compensate the companies for the raise in the minimum wage, the payroll costs (which are paid on top of the gross salary) will be decreased from 23,5% to 21% starting from 2018.<\/p>\n\n\n\n

    Minimum wage<\/strong><\/td>2017<\/strong><\/td>2018<\/strong><\/td><\/tr>
    Gross salary:<\/td>127,500<\/td>138,000<\/td><\/tr>
    Company\u2019s payroll tax:<\/td>29,962<\/td>28,980<\/td><\/tr>
    Total cost:<\/td>157,462<\/td>166,980<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    The costs of the employer this way increase only by HUF 9,518 (6,04%).<\/p>\n\n\n\n

    Guaranteed minimum salary<\/strong><\/td>2017<\/strong><\/td>2018<\/strong><\/td><\/tr>
    Gross salary:<\/td>161,000<\/td>180,500<\/td><\/tr>
    Company\u2019s payroll tax:<\/td>37,835<\/td>37,905<\/td><\/tr>
    Total cost:<\/td>198,835<\/td>218,405<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    The costs of the employer this way increase only by HUF 19,570 (9,84%).<\/p>\n\n\n\n

    Changes for employees on wages higher than the minimum<\/h2>\n\n\n\n

    If you pay your employees more than the minimum wage (HUF 138,000) or the guaranteed minimum salary (HUF 180,500), payroll taxes in 2018 will bring you some benefits<\/strong>. A company\u2019s payroll costs build up from the gross salary, and the payroll tax that needs to be paid by the company on top of that. In 2017 this was 23,5%, but from 2018 it will decrease to 21%.<\/p>\n\n\n\n

    Salary<\/strong><\/td>2017<\/strong><\/td>2018<\/strong><\/td><\/tr>
    Gross salary:<\/td>200,000<\/td>200,000<\/td><\/tr>
    Company\u2019s payroll tax:<\/td>47,000<\/td>42,000<\/td><\/tr>
    Total cost:<\/td>247,000<\/td>242,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Your company can either make some savings or it may use this tax deduction as an opportunity to motivate the employees by increasing their salaries.<\/p>\n\n\n\n

    Changes for managing directors who pay minimum contributions<\/h2>\n\n\n\n

    The Hungarian minimum wage will increase to HUF 138,000, and the guaranteed minimum salary to HUF 180,500 as of 1st<\/sup> January 2018. The managing director\u2019s salary or the base of the minimum contributions also follow this increase. While the tax base increases, the company\u2019s payroll tax will also decrease from 23,5% to 21%.<\/p>\n\n\n\n

    What to do?<\/h2>\n\n\n\n