Including the 13% social contribution tax, the total monthly cost of a minimum-wage employee is HUF 364,764, and HUF 421,716 for an employee on the guaranteed minimum.
The increase affects more than wages: several tax rules – including the income-tax-free band of the flat-rate regime – are tied to the minimum wage, so it is worth modelling 2026 payroll costs and the related tax effects in advance.
This article is based on the legislation in force on the day of publication and provides general information. Please consult us before making a specific decision.
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