Social security contribution in Hungary

18.5% social security contribution

For those working in employment, social security contribution is a payroll tax deducted from their gross salary. It is handled alongside personal income tax by the employer, who will forward them both to the Tax Authority.

Social security contribution is 18.5% of the gross salary, and it covers various types of expenses related to social services, ensuring that people have access to free healthcare and various allowances whether or not they can work. Originally, these were handled separately, but now they are managed together, so employers can make just one payment to the relevant account. In case you are interested, social security contribution has the following main elements:

• 10% pension contribution to cover the state pensions paid out to pensioners now (this is why you cannot get a refund on it)
• 4% in-kind health insurance contribution to cover costs of direct healthcare services, such as being treated at a clinic or hospital
• 3% in-cash health insurance contribution to cover allowances during sick leave, maternity leave, etc.
• 1.5% labor market contribution to cover support to unemployed people, including the jobseeker’s allowance and various programs that help people find a new job

Social security contribution benefit

Some employees might not be required to have social security contribution deducted from their salaries, or they can have this deduction reduced. This is in fact an extension of the family tax benefit: if an employee cannot apply family tax benefit to its full extent to their salary, e.g. because their salary is lower than the available benefit, the remaining benefit can be applied to their social security contribution. (This has its own limits, of course; your accountant or payroll specialist will be able to calculate it for your employee depending on their circumstances and eligibility.)

Minimum contribution

For employees, there is a minimum contribution they are expected to pay, which is 18.5% of the 30% of the monthly minimum wage – regardless of the number of working hours for a full month (but in proportion to the days spent in employment).

Those who are self-employed should pay minimum contribution after the monthly minimum wage, or if their work requires at least a secondary education, after the monthly guaranteed minimum salary. In 2026, this means the following:

• Monthly minimum wage is HUF 322,800, so the monthly minimum social security contribution is HUF 59,718.
• Monthly guaranteed minimum salary is HUF 373,200, so the monthly minimum social security contribution is HUF 69,042.

Similar to the above, those not insured should pay a healthcare contribution if they want to remain insured in the Hungarian public healthcare system. In 2026, it costs HUF 12,300 (ca. EUR 35) monthly, or HUF 410 daily. This option is usually relevant to people between jobs if they have run out of unemployment benefits, and rarely available to foreigners – it depends on their status in Hungary. Since Helpers offers not only accounting and payroll services, but also social security and residency advisory, you can always ask us about your options.

Payroll services for your Hungarian company

Helpers Finance offers accounting and payroll services to Hungarian companies, focusing on supporting foreign business owners. Naturally, our payroll services include making calculations and reports for social security contributions, so after the end of each month, your only job will be to make the transfers to your employees and the authorities. If you are just planning to hire an employee, you can use our salary calculator to see how much that will cost your company, and how much the employee’s take-home-pay will be.

The Helpers Team offers comprehensive assistance for the entire range of business setup and operation. Our mission is to help people navigate Hungarian bureaucracy while maintaining compliance with local regulations and making their business a success.