Guide · Hungary
Hungary EOR Cost: What a Hire Costs Each Month and Each Year (2026)
Guide · Updated 30 October 2026
An employee hired through an employer of record in Hungary costs you three things: the gross salary, paid 12 times a year; the employer’s social contribution tax of 13% on that salary; and the EOR service fee. There is no mandatory 13th-month salary. A HUF 800,000 monthly salary costs HUF 904,000 a month, or HUF 10,848,000 a year, before the service fee.
Last reviewed in October 2026 against the 2026 minimum wages and the tax and contribution rates published by NAV. General information, not legal or tax advice.
The three parts of a Hungary EOR bill
Gross salary. The monthly salary you agree with the employee, in forints, paid 12 times a year. It must be at least the minimum wage or, for roles that need a qualification, the guaranteed wage minimum.
Social contribution tax. 13% of gross salary, paid by the employer and passed through at cost.
The EOR service fee. The provider’s charge for employing and paying the person, shown as its own line, plus any one-time item and any deposit.
The employee’s 18.5% social security contribution and 15% personal income tax come out of the gross salary. They reduce take-home pay, not your cost.
Minimum wages in 2026
| Minimum | Monthly gross (full-time) | Applies to |
|---|---|---|
| Minimum wage (minimálbér) | HUF 322,800 | All employees |
| Guaranteed wage minimum (garantált bérminimum) | HUF 373,200 | Jobs that require at least secondary education or a vocational qualification |
Both apply from 1 January 2026 under Government Decree 394/2024 (XII. 12.). Part-time amounts are pro rata.
Taxes and contributions in 2026
| Item | Rate | Who pays |
|---|---|---|
| Social contribution tax (szociális hozzájárulási adó) | 13% of gross salary | Employer |
| Social security contribution (társadalombiztosítási járulék) | 18.5% of gross salary | Employee, withheld from salary |
| Personal income tax (SZJA) | 15% | Employee, withheld from salary |
Some employees pay less income tax: people under 25, mothers under 30, mothers of three or more children, mothers of two children under 40 from 2026, and parents who claim the family tax allowance. These allowances raise take-home pay; they do not change the employer’s cost. For detail, see Hungary personal income tax in 2026.
Three worked examples
Full year of service, 12 monthly salaries, no allowances. The examples exclude the EOR service fee, overtime and benefits.
| Monthly gross salary | Social contribution tax (13%) | Employer cost per month | Employer cost per year | Employee take-home per month |
|---|---|---|---|---|
| HUF 322,800 (minimum wage) | HUF 41,964 | HUF 364,764 | HUF 4,377,168 | HUF 214,662 |
| HUF 800,000 | HUF 104,000 | HUF 904,000 | HUF 10,848,000 | HUF 532,000 |
| HUF 1,500,000 | HUF 195,000 | HUF 1,695,000 | HUF 20,340,000 | HUF 997,500 |
Take-home pay is gross salary less 18.5% social security and 15% income tax. To test your own figures, use the Hungary labor cost calculator.
Other costs to plan for
- Overtime. A 50% premium, or time off; work on a public holiday or a rest day without another rest day costs more.
- Sick leave. The employer pays up to 15 working days a year at 70% of pay. After that, health insurance pays sick pay, and the employer usually reimburses one third of it.
- Benefits. The SZÉP leisure card, private health insurance and meal or travel support are common; each has its own tax treatment.
- Ending employment. Notice pay for up to 90 days, at least half of it with the employee released from work, and severance after 3 years of service.
- Salary reviews. Minimum wages are reset each January; plan for the new rates in your budget.
How to read an EOR quote for Hungary
Ask to see the cost for a full year, not only a month: 12 salaries, the 13% social contribution tax and any benefits you plan to offer. A good quote also shows the service fee as its own line, states whether there is a deposit and when it is returned, gives the exchange rate used if you pay in euros or dollars, and lists the dates on which you will be invoiced.
NNRoad does not publish a standard price for Hungary. We review the role, the salary and the work location first, then send a written proposal that shows:
- the full employment cost, line by line, for a full year
- NNRoad’s service fee and any one-time item, listed separately
- any deposit and when it is returned
- the working calendar for invoices and paydays
The yearly view: when the money is paid
| When | What is paid or filed |
|---|---|
| By the 10th of each month | Salary for the previous month and payslip |
| By the 12th of each month | Monthly tax and social security return; income tax, contributions and the social contribution tax paid to NAV |
| January | New minimum wages and rates apply; leave entitlements are recalculated |
| After year-end | Employee income certificates for the personal tax return, due 20 May |
What it costs to end an employment
When the employer gives notice, the notice period is 30 days, rising with service to up to 90 days, and the employee is released from work, with pay, for at least half of it. Severance applies after 3 years of service:
| Years of service | Severance |
|---|---|
| At least 3 | 1 month’s pay |
| At least 5 | 2 months’ pay |
| At least 10 | 3 months’ pay |
| At least 15 | 4 months’ pay |
| At least 20 | 5 months’ pay |
| At least 25 | 6 months’ pay |
Within five years of the state pension age, severance increases by up to 3 months. Untaken leave is paid out in every case. We review the options with you before any conversation with the employee.
EOR or your own Hungarian company?
A Hungarian limited company (Kft.) needs at least HUF 3 million of share capital, registration through a lawyer, a bank account, an accountant, and its own payroll and tax filings every month. That fixed cost makes sense for a long-term team or when you invoice Hungarian customers. For one or a few employees, or while you decide, an employer of record is faster and avoids the cost of setting up and running a company. Compare a Kft., a branch and an employer of record.
Questions about Hungary EOR cost
How much does an employer of record cost in Hungary?
You pay the employment cost at cost plus the EOR service fee. The employment cost is the gross salary plus the 13% social contribution tax, so 113% of gross salary each month. NNRoad quotes each hire after reviewing the role, with every line shown.
What are employer contributions in Hungary in 2026?
The employer pays a social contribution tax of 13% of gross salary. The employee pays an 18.5% social security contribution and 15% personal income tax, both withheld from salary.
Is a 13th-month salary mandatory in Hungary?
No. A 13th-month salary or annual bonus is paid only if it is agreed.
What is the minimum wage in Hungary in 2026?
HUF 322,800 a month, or HUF 373,200 for jobs that require at least secondary education or a vocational qualification.
Can I pay a Hungarian employee in euros?
Salary is normally set and paid in forints. You can fund payroll in euros or dollars; the proposal shows the exchange rate used.
Want the numbers for your own hire?
Send us the role, the salary and the work location and we will reply with a line-by-line annual estimate.
Related
How NNRoad employs and pays your Hungarian hire.
The hiring process step by step.
Official sources: Act I of 2012 on the Labour Code (in Hungarian); National Tax and Customs Administration (NAV); National Directorate-General for Aliens Policing (OIF). Also: Government Decree 394/2024 (XII. 12.) on the 2026 minimum wage and guaranteed wage minimum, and Government Decree 92/2026 (VI. 5.) on guest worker permits. Reviewed October 2026; general information, not legal or tax advice.