{"id":45060,"date":"2017-01-03T10:49:31","date_gmt":"2017-01-03T10:49:31","guid":{"rendered":"https:\/\/helpers.hu\/%d0%b1%d0%b5%d0%b7-%d0%ba%d0%b0%d1%82%d0%b5%d0%b3%d0%be%d1%80%d0%b8%d0%b8\/salaries-payroll-taxes-2017-hungary\/"},"modified":"2026-01-07T11:03:27","modified_gmt":"2026-01-07T11:03:27","slug":"salaries-payroll-taxes-2017-hungary","status":"publish","type":"post","link":"https:\/\/helpers.hu\/ru\/%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8f-%d0%b8-%d1%84%d0%b8%d0%bd%d0%b0%d0%bd%d1%81%d1%8b\/salaries-payroll-taxes-2017-hungary\/","title":{"rendered":"Salaries and payroll taxes in 2017, Hungary"},"content":{"rendered":"\n

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

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. When we speak about minimum wage, we must differentiate between the following two groups:<\/p>\n\n\n\n

    \n
  1. Minimum wage is what those employees must receive whose job does not require any specific skills. This will be raised by 15%, from gross HUF 111,000 to gross HUF 127,500 as of 1st <\/sup>January.<\/li>\n\n\n\n
  2. Guaranteed minimum salary is what those employees must receive whose position requires at least secondary education. This will be raised by 25%, from gross HUF 129,000 to gross HUF 161,000 as of 1st January.<\/li>\n<\/ol>\n\n\n\n

    Please note that the gross salary must be modified in the employment contracts as of 1st January. If you would like to purchase a contract modification template, please contact us<\/a>. Should you need assistance in this, we are happy to offer our services.<\/p>\n\n\n\n

    Lower payroll costs from January 2017<\/h2>\n\n\n\n

    In order to compensate the companies for the significant raise in the minimum wage, the payroll costs (which are paid on top of the gross salary) will be decreased from 28,5% to 23,5% starting from 2017.<\/p>\n\n\n\n

    Minimum wage<\/strong><\/td>2016<\/strong><\/td>2017<\/strong><\/td><\/tr>
    Gross salary:<\/td>111 000<\/td>127 500<\/td><\/tr>
    Company\u2019s payroll tax:<\/td>31 635<\/td>29 962<\/td><\/tr>
    Total cost:<\/td>142 635<\/td>157 462<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
    Guaranteed minimum salary<\/strong><\/td>2016<\/strong><\/td>2017<\/strong><\/td><\/tr>
    Gross salary:<\/td>129 000<\/td>161 000<\/td><\/tr>
    Company\u2019s payroll tax:<\/td>36 765<\/td>37 835<\/td><\/tr>
    Total cost:<\/td>165 765<\/td>198 835<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Do you have employees on wages higher than the minimum? Read on!<\/h2>\n\n\n\n

    If you pay your employees more than the minimum wage (HUF 127,500) or the guaranteed minimum salary (HUF 161,000), payroll taxes in 2017 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 2016 this was 28,5%, but from 2017 it will decrease to 23,5%.<\/p>\n\n\n\n

    Salary<\/strong><\/td>2016<\/strong><\/td>2017<\/strong><\/td><\/tr>
    Gross salary:<\/td>200 000<\/td>200 000<\/td><\/tr>
    Company\u2019s payroll tax:<\/td>57 000<\/td>47 000<\/td><\/tr>
    Total cost:<\/td>257 000<\/td>247 000<\/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

    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 127,500, and the guaranteed minimum salary to HUF 161,000 as of 1st January. 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 28,5% to 23,5%.<\/p>\n\n\n\n

    If you are interested in the details, contact your English speaking accountant<\/a> and we will send you a detailed breakdown. Not our client yet? Learn more about our accounting and finance services here<\/a>, or call our office on +36-1-317-8570 to ask for a free consultation. You may also fill in the contact form below.<\/p>\n","protected":false},"excerpt":{"rendered":"

    2017 has just started, and the new regulation for Hungarian payroll taxes and salaries are in. The government has finalized its decisions, and the most significant changes are the increase of minimum wage and the decrease in the employer\u2019s payroll taxes.<\/p>\n","protected":false},"author":8,"featured_media":57151,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1081,1083],"tags":[1084,1124,1088,1089,1090,1091],"class_list":["post-45060","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1081","category-1083","tag-accountancy-ru","tag-employment-contract-ru","tag-minimum-wage-ru","tag-payroll-taxes-ru","tag-salaries-ru","tag-taxes-ru"],"yoast_head":"\nSalaries and payroll taxes in 2017, Hungary - Helpers Hungary<\/title>\n<meta name=\"description\" content=\"The most significant changes in 2017 are the increase of minimum wage and the decrease in the employer\u2019s payroll taxes. 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