2025. January 01.

Wages and taxes in Hungary 2025

We have summarized the minimum wages and tax amounts for the 2025 financial year under standard employment relationships. From January 1, 2025, the minimum wage will increase to HUF 290,800 gross, while the guaranteed minimum wage will rise to HUF 348,800. Let's take a look at what this means in terms of weekly, daily, or hourly wages.

The minimum wage in 2025

In 2025, the monthly gross minimum wage (290,800 HUF) will increase to a net amount of 193,382 HUF, while the monthly guaranteed minimum wage (348,800 HUF) will rise to a net amount of 231,952 HUF. The net amount refers to the basic rate, however, with family tax benefits and other individual tax allowances, the net amount can be significantly higher.

  • The guaranteed minimum wage is the minimum salary that must be paid to employees working in positions requiring at least a secondary school education or intermediate-level vocational qualifications.
  • The minimum wage is the legally mandated lowest income, meaning no one can earn less than this amount for their work. However, this is only the minimum stipulated by law; depending on the tasks performed, one can earn significantly more.
  • The net wage is the amount remaining after taxes and contributions are deducted from the gross wage, and this is the sum transferred to the employee's account as payment. 

Wage

Monthly wage

Weekly wage

Daily wage

Hourly wage

Minimum wage (gross)

290,800 HUF

66,860 HUF

13,380 HUF

1,672 HUF

Guaranteed minimum wage (gross)

348,800 HUF

80,190 HUF

16,040 HUF

2,005 HUF

 

Wage costs for student work

For tasks requiring the minimum wage or specifying a minimum secondary qualification (e.g., jobs requiring a high school diploma), the guaranteed minimum wage must also be provided to students within the framework of student cooperative services.

In student work, the basis of calculation is usually the hours worked. In 2025, the minimum hourly wage is 1,672 HUF. For internship positions where a qualification (e.g. high school diploma) is required, the minimum hourly wage is 2,005 HUF.

Taxes payable by cooperative members from gross wages

  • 15% Personal Income Tax (PIT)
The PIT exemption for individuals under 25 applies to gross monthly incomes of up to 656,785 HUF.
Starting in 2025, this tax benefit can also be claimed by citizens of EEA countries and non-EEA countries bordering Hungary (Serbia, Ukraine).
  • When employing students or retirees, neither the employee nor the employer is subject to additional tax obligations.

Deductions from gross wages in classical employment relationships

  • 15% Personal Income Tax (PIT)
  • 18.5% Social Insurance Contribution

Taxes payable by employers on gross wages

If a company utilizes services provided by pensioner or student cooperatives, it is exempt from paying taxes and contributions. As a flexible form of employment, there are no sickness, holiday, public holiday or termination costs. Most cooperative members contribute to company operations by performing part-time tasks.

In the case of standard employment relationships, employers must pay the following tax:

  • 13% Social Contribution Tax