Statutory and legislative payroll changes in Hungary, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Minimum wage rises 11%, guaranteed wage minimum 7%
Effective 1 Jan 2026
From 1 January 2026 the minimálbér rises 11% to 322,800 Ft a month (1,856 Ft/hour) and the garantált bérminimum rises 7% to 373,200 Ft a month (2,145 Ft/hour), following agreement with employer and employee representatives.
For the employer
- Raise pay for affected employees from the January 2026 pay run.
For the employee
- Minimum-wage and guaranteed-minimum earners receive raises.
Source: BDO Hungary - Minimálbér és garantált bérminimum 2026 · Last verified 1 October 2026
Entrepreneurs' minimum szocho base cut to 100% of minimum wage
Effective 1 Jan 2026
From 1 January 2026 the 112.5% multiplier for primary-occupation sole and corporate entrepreneurs is removed: their monthly social contribution tax (szocho) base is at least 100% of the minimum wage or guaranteed wage minimum. Sole entrepreneurs taxed on business income may now file quarterly.
For the employer
- Entrepreneurs should update their minimum szocho base.
For the employee
- No change to employee deductions from this measure.
Source: NAV (Hungarian Tax Administration) - Csökken a szociális hozzájárulási adó alapja · Last verified 1 October 2026