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Social security in Hungary 2026
Hungary merged health, pension and unemployment contributions into a single 18.5% employee charge on gross pay, withheld by the employer with no ceiling.
Families get a unique break: family allowance that can't be used against the 15% income tax can reduce the 18.5% contribution instead.
At a glance
- top rate
- 18.5% of gross pay, uncapped
- entry band
- From the first forint
- tax year basis
- Monthly through payroll
- filing deadline
- Withheld and remitted by the employer
- residency basis
- Employment or self-employment in Hungary
- regime flag
- Separate 13% social tax (szocho) hits investment income and benefits
Rates
Contributions and the social tax (2026)
| Rate | Base | Applies to |
|---|---|---|
| 18.5% | Gross pay, uncapped | Employees — merged social insurance contribution |
| 18.5% + 13% | At least the minimum wage (HUF 322,800/month) | Sole entrepreneurs — contribution plus social tax on the minimum base |
| 13% | Income (capped for dividends/gains, uncapped for interest and salaries) | Social security tax (szocho) — paid by employers on pay and by individuals on investment income |
| HUF 12,300/month | Flat | Healthcare service fee for residents not otherwise insured |
Thresholds & allowances
- Szocho cap on investment incomeHUF 7,747,200 (2026)
Dividends, divestment gains and share gains bear the 13% only up to this combined income level — max HUF 1,007,136 of tax
- Family allowance offset15% of unused allowance
Family allowance left over after income tax reduces the 18.5% contribution
- Minimum wageHUF 322,800 (2026)
Anchors entrepreneur minimum bases, benefit caps and the szocho ceiling
Residency
Residency trigger
Hungarian employment brings automatic coverage with employer withholding; entrepreneurs pay on at least the minimum wage even in loss months.
Non-resident treatment
European Union coordination rules and posting certificates keep temporary workers in their home schemes; visiting foreign artists and film crew under 183 days can elect a simplified regime with a HUF 200,000 exemption.
Notes
- The employer pays the 13% social tax on salaries on top — bringing total payroll charges to 31.5% employee-plus-employer before benefits.
- The 13% social tax also loads onto fringe benefits (total 28–31.3%), interest (uncapped) and dividends (capped) — it is Hungary's stealth second tax.
- Household workers hired with tax-office notification are exempt from income tax on their wages under the simplified employment regime.
- Voluntary mutual pension and health fund contributions earn a 20% refund up to the combined HUF 280,000 cap.
FAQ
What does an employee pay in Hungary?
18.5% social insurance plus 15% income tax — 33.5% of gross pay in total, uncapped, before family allowances cut both layers.
What is the szocho?
The 13% social security tax — employers pay it on salaries, and individuals pay it on interest (uncapped), dividends and off-market gains (capped at HUF 1,007,136 in 2026) and fringe benefits.
Figures: tax year 2026, compiled from public sources. Not tax advice.