Countries/Hungary/In-country employment
Europe · In-country employment
In-country employment in Hungary
Hungary is often an automotive or electronics plant seat inside the EU. The employer payroll stack is simpler than in Germany or Belgium: one 13% social contribution tax on top of gross.
Minimum wages are set in two tiers — a general minimum and a guaranteed minimum for roles that require secondary qualifications.
Plan an in-country hire- ✓
Hungarian employment contract — The person is employed under the Labour Code (Mt.), not as a contractor on a foreign invoice.
- ✓
You still manage — Your managers set the work. We run the contract, NAV filings, and payroll.
- ✓
No company first — Start the hire before you incorporate. Convert later if you open a Kft. or other entity.
Statutory stack
What sits on top of wages
The employer add-on is the social contribution tax. The figures below are statutory, not a salary survey.
| Item | 2026 rule |
|---|---|
| Social contribution tax (szocho) | 13% of the relevant gross base — employer only |
| Employee deductions (for net-pay modelling) | 15% personal income tax and 18.5% employee social-security contribution, withheld from gross |
| Minimum wage (2026) | HUF 322,800 / month gross |
| Guaranteed minimum wage (2026) | HUF 373,200 / month gross for roles requiring secondary qualification or vocational training |
| 13th month | Not statutory |
Role salary ranges are not on this page. Open the 2026 salary guide when those figures are published.
Choose a path
In-country employment vs incorporating
A Hungarian Kft. is the usual plant employer. In-country employment is for a first office or a bridge hire before the entity exists.
| In-country employment | Your own entity | |
|---|---|---|
| When to use it | A first country manager, a plant office, or a hire that must start before the Kft. is registered. | When you want your own Hungarian company as employer. |
| Who employs | A licensed local employer holds the contract. Your managers direct the work. | Your Kft. employs and files monthly social-security declarations in its own name. |
| Plant ramps | Useful for the first leadership seats. Volume operator hiring usually waits on your own entity and local HR. | Your own company is the usual employer once the plant is running. |
Onboarding
From briefing to first payday
NAV registration and the written Labour Code contract set the calendar.
01
Briefing
Place of work, role, and whether the guaranteed minimum wage band applies.
02
Contract
Written employment contract under the Labour Code: job, pay, hours, and probation.
03
Filings
Social-security and tax registrations for the employee before or at start.
04
First payday
Gross-to-net with 13% szocho on top, employee PIT and TB withheld.
05
Convert or close
Move the person onto your Kft., or terminate under the Labour Code notice rules.
Compliance
Five points that change the hire
01
Two wage floors
HUF 322,800 general minimum and HUF 373,200 guaranteed minimum from 1 January 2026. Skilled plant roles usually sit on the higher floor.
02
Szocho is the employer cost
Budget gross × 1.13 before benefits. Reliefs exist for some groups; do not assume them on a standard hire.
03
Written contract
The Labour Code expects a written employment contract covering the essential terms. A foreign template is not a substitute.
04
Working time
Standard full-time is generally 8 hours a day / 40 hours a week. Overtime needs a lawful basis and premium or time off in lieu.
05
EU vs third-country hires
EU/EEA/Swiss nationals work freely. Others need a residence and work authorisation before they start.
Questions
FAQ
- Can a foreign company hire in Hungary without a Kft.?
- Not on its own Hungarian payroll without a local employing vehicle. In-country employment uses a licensed local employer while your managers direct the work.
- What is the employer extra cost?
- The social contribution tax is 13% of the relevant gross base in 2026. That is the main statutory add-on on top of salary.
- What is the 2026 minimum wage?
- HUF 322,800 per month, or HUF 373,200 for jobs requiring at least secondary qualifications or vocational training.
- Is there a statutory 13th month?
- No. Any 13th month is contractual or from a collective agreement.
Labour-law detail for Hungary sits on the hiring guide.
Other markets
Other in-country employment pages
Reviewed 11 September 2026
This is a hiring briefing for multinational employers, not legal advice. Statutory rates move by city, province, and sector. Confirm the place of work before you issue an offer.
Sources
- Hungarian Labour Code (Mt.)
- PwC Tax Summaries — Hungary 2026 social contribution tax 13%; minimum wage HUF 322,800 / guaranteed HUF 373,200
- Government wage decree in force from 1 January 2026
Plan an in-country hire in Hungary
Tell us the city, the role, and when they need to start.