Important payroll related changes 2022 – Hungary


As of 1st January 2022, the minimum wage will be gross HUF 200 000, the guaranteed minimum wage will be gross HUF 260 000 for full-time employees, to be applied for the first time in the calculation of the wages for the month of January 2022.


The social contribution tax payable by employers will be reduced by 2.5% from 1 January 2022.

The rate will be reduced to 13%, to be applied for the first time to the income declared for the month of January 2022.

The temporary provision which said that certain representation and business gifts that qualify as a defined benefit under the Personal Income Tax Act are not subject to social contribution tax will be abolished. This benefit was applicable until 31 December 2021.


The obligation to pay the 1.5% vocational training contribution will cease, the last time employers will have to pay the difference between the annual liability and the tax advances paid in 2021 on income in 2021 until 12 January 2022.

The income paid into the vocational training contribution tax from 1 February 2022 onwards will be recorded as social contribution tax, and the outstanding claims and liabilities will be settled against the social contribution tax.


– Small business tax reduced from 11 percent to 10 percent.

– The rate of the simplified contribution to public revenues(EKHO) has also been reduced. The rate of the tax changed from 15.5 to 13 per cent.

– The basis for social security benefits for full-timer small business taxpayers also change: for a HUF 50 000 KATA, it is increased from HUF 102 000 to HUF 108 000, while for a HUF 75 000 kata, it is increased from HUF 170 000 to HUF 179 000.

– The monthly amount of the health service contribution is HUF 8400, HUF 280 per day.


Persons under the age of 25 do not have to pay personal income tax on their income included in the consolidated tax base defined by law up to the monthly amount of the reduction. This means that they are exempt from tax on wages, sick pay, income paid on the basis of a contract, and, for example, in the case of self-employed persons, on their entrepreneurial income, or on their flat-rate income, or on their income as a self-employed farmer. The exemption does not apply to income from the letting of the property.

In 2022, it can be claimed up to HUF 433 700 per month, which means a tax saving of HUF 65 055.

It is important, for those under 25 who have income from more than one employer or payer, if they do not declare the tax allowance, both employers will automatically claim the benefit. Those who have a combined income of more than HUF 433 700 from more than one employer must declare it, they will be ineligible to claim the benefit above the HUF 433 700 limits. If this results a tax liability of more than HUF 10,000 on your tax return, you will have to pay 12% of this amount as a differential penalty together with the tax arrears.

For more information on the tax credit, see our previous blog.


The limit for grants as fringe benefits will revert to the level before the emergency:

  • subsidies transferred to accommodation sub-accounts up to HUF 225,000 per annum,
  • up to a maximum of HUF 150,000 per annum for the catering sub-account,
  • up to HUF 75,000 per annum for the leisure sub-account.

Interoperability between sub-accounts:

The interoperability between sub-accounts remain until 31 December 2022 as per the Regulation. The Széchenyi Recreation Card (SZÉP card) benefit transferred by employers to each sub-account may be used by the cardholder to pay for services provided for another sub-account, and may be accepted by the service provider.

As of January 2022, SZÉP cards given as fringe benefits will no longer be exempt from social security contributions, and the employer will have to pay 13% social contribution on the benefit in addition to the 15% personal income tax.

We hope our summary is useful to you.  If you need help in the field of Payroll & HR Administration, feel free to contact BPION consultants!

Read more on our blog


Rafał Nadolny
MD Poland,

Daniela Zsigmond
MD Romania,

Tamás Kovács
MD Hungary,

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