Employer of record in Hungary: costs and rules
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Hiring in Hungary adds 13% to gross salary, and that single line is the social contribution tax (szociális hozzájárulási adó, or szocho), with no upper cap, according to the Budapest Government Office and the tax authority NAV; EOR list prices run from $199 (Payoneer Workforce Management, formerly Skuad) to $699 (Oyster) a month (October 2026). The rule US companies most often miss is Hungary's second pay floor: jobs that need at least a secondary education or vocational qualification must pay the guaranteed wage minimum of HUF 373,200 a month, not the HUF 322,800 minimum wage.
An employer of record in Hungary is a Hungarian company that employs your worker, withholds their contributions and income tax, pays the 13% social contribution tax to NAV and runs payroll, while you manage the job.
- Employer cost on a sample salary
- 13.0%on top of gross pay
- Currency
- HUF
On this page
Hungary's payroll in four facts
- One employer tax. Szocho is 13% of pay. From 2026 its minimum base is 100% of the minimum wage or guaranteed wage minimum; the earlier 112.5% base adjustment for minimum-wage earners was abolished. The lower base limit is HUF 96,840 a month, 30% of the minimum wage.
- A heavy employee side. The worker pays an 18.5% social security contribution (pension 10%, health in kind 4%, health cash 3%, labor market 1.5%) plus 15% personal income tax, so 33.5% comes out of gross pay before any allowances. Offers need to be framed in gross forints with that in mind.
- Two pay floors from January 1, 2026 (Government Decree 426/2025): HUF 322,800 a month (HUF 1,856 an hour) and the guaranteed wage minimum of HUF 373,200 (HUF 2,145 an hour).
- No cap. The Government Office states no upper cap on szocho or on the employee contribution, so both run on the full salary.
We have not yet confirmed Hungary's Labor Code terms from an official source: annual leave, public holidays, probation, notice, severance, pay frequency and working hours. Get the figures your EOR applies in writing and check them with the Ministry responsible for employment.
Employment costs and rules in Hungary
| Item | Hungary |
|---|---|
| Employer social contributions | 13% (social contribution tax, szocho) |
| What the employer pays | Social contribution tax (szociális hozzájárulási adó, szocho) 13%, no upper cap; from 2026 the minimum base is 100% of the minimum wage or guaranteed wage minimum (the earlier 112.5% base adjustment was abolished); lower base limit HUF 96,840 a month (30% of the minimum wage) |
| Caps and ceilings | No upper cap on szocho or on the employee social security contribution is stated by the Government Office. Lower base limit HUF 96,840 a month (30% of the minimum wage). 24 x minimum wage = HUF 7,747,200 a year is the annual figure used for szocho allowances |
| Employee contributions | 18.5% social security contribution (pension 10%, health in kind 4%, health cash 3%, labor market 1.5%) plus 15% personal income tax |
| Minimum wage | HUF 322,800 a month (HUF 1,856 an hour); guaranteed wage minimum for jobs needing at least secondary education or vocational qualification HUF 373,200 a month (HUF 2,145 an hour); from 1 Jan 2026 (Govt. Decree 426/2025 (XII.23.)) |
| Sample salary used | HUF 12,906,000 a year (HUF 1,075,500 a month), about USD 40,000 (USD 40,000 is HUF 12,906,069 at the ECB cross rate: EUR/USD 1.1253, EUR/HUF 363.08, Oct 16 2026) |
| Employer cost on that salary | 13.0% |
Checked October 17, 2026. Source type: official. Sources are listed at the end of this page.
What an EOR charges to employ someone in Hungary
| Provider | EOR fee per employee per month | Deposit | Entity model (provider claim) |
|---|---|---|---|
| Payoneer Workforce Management | from $199 | None listed | Claims owned entities across APAC, MEA, Europe and the Americas |
| Pebl | $399 | Not listed | About 90% of employees on Pebl-owned entities |
| Playroll | from $399 | One month's salary per employee, refundable | No clear owned-entity claim |
| Rivermate | $319 to $639 | Not stated | Claims 38 owned entities |
| Multiplier | $459 (annual) or $499 (monthly) | Sized from costs, fees and notice period (method published, no fixed amount) | Claims owned entities in 160+ countries |
| Rippling EOR | Quote only (third-party reference: $499) | Not listed | Claims Rippling entities; no partner mention |
| Deel | $599 | Not stated by Deel | Claims owned entities in 130+ countries |
| Remote | from $599 | Waived for startups; otherwise not stated | Claims 100% owned entities in 90+ countries |
| Atlas | from $599 | Not published | Claims owned entities in 160+ countries |
| Papaya Global | from $650 | Refundable deposit, amount not stated | Uses in-country partners |
| Oyster | $699 | At least one month of total service cost, refundable (per its terms) | Owned entities and partners |
| Globalization Partners (G-P) | Quote only | Not stated | Information page claims 100+ wholly owned entities |
Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.
A HUF 1,075,500 a month employee, all in
USD 40,000 at the ECB cross rate (about HUF 322.65 per dollar) is HUF 12,906,069; we round it to HUF 12,906,000 a year, HUF 1,075,500 a month: 3.3 times the minimum wage and 2.9 times the guaranteed wage minimum.
| Line | Per month | Per year |
|---|---|---|
| Gross salary | HUF 1,075,500 | HUF 12,906,000 |
| Social contribution tax (szocho), 13%, no cap | HUF 139,815 | HUF 1,677,780 |
| Employer cost before the EOR fee | HUF 1,215,315 | HUF 14,583,780 |
| EOR fee at $599 a month | HUF 193,268.39 | HUF 2,319,220.69 |
| All-in cost | HUF 1,408,583.39 | HUF 16,903,000.69 |
Source: Budapest Government Office, Mennyi is 2026-ban (Jan 5, 2026); NAV information booklet 49 on the social contribution tax (published Jan 16, 2026). Fee: the $599 Deel and Remote list price (Oct 16, 2026), converted at about HUF 322.65 per USD (ECB: EUR/HUF 363.08 and EUR/USD 1.1253, Oct 16, 2026). Checked Oct 2026.
Arithmetic: 13% x 12,906,000 = 1,677,780. The fee: $7,188 x 322.6517 (363.08 / 1.1253) = HUF 2,319,220.69. At $199 a month it is HUF 770,492.35 a year, at $399 HUF 1,544,856.52, at $699 HUF 2,706,402.77. Because szocho has no ceiling, the 13% holds at any salary. Not included: the EOR deposit and any currency margin. Try another salary in the international cost calculator.
When a Hungarian Kft beats an EOR
A Hungarian company means NAV registration, monthly payroll returns and an accountant who follows the yearly minimum wage decrees. With employer charges at a flat 13%, the EOR fee is a large share of the overhead on a single hire. Compare both routes in our EOR or own entity guide.
Hungarian contractors
Contractor arrangements remove the 13% szocho and the payroll work. If the person works fixed hours for you alone under your managers' direction, it can be treated as employment, and the back taxes are built from the lines above. Pay real contractors through a contractor management platform, or use a contractor of record.
Choosing a provider for Hungary
In Hungary, ask whether the quote uses the guaranteed wage minimum as the floor for skilled roles. On exits, Multiplier needs 30 days to process a termination and its terms set a penalty of 15% of the final invoice if you contact the employee directly about termination. Multiplier still leads our scores at 79/100, with Oyster second at 64/100 (scoring method).
Read the EOR ranking, our Multiplier, Deel, Remote and Oyster reviews, and Hungary beside Austria and Slovakia in the cost index.
Frequently asked questions
What does an employer of record in Hungary cost?
What is the szocho rate in 2026?
What is Hungary's minimum wage in 2026?
How much is deducted from a Hungarian employee's pay?
What notice period applies in Hungary?
Sources (10)
- NAV (National Tax and Customs Administration): 49. A szociális hozzájárulási adó (information booklet, published Jan 16, 2026) (checked Oct 17, 2026)
- Pebl: Pebl EOR pricing (checked Oct 16, 2026)
- Playroll: Playroll pricing (checked Oct 16, 2026)
- Multiplier: Multiplier pricing (checked Oct 16, 2026)
- Deel: Deel pricing (checked Oct 16, 2026)
- Remote: Remote pricing (checked Oct 16, 2026)
- Oyster: Oyster pricing (checked Oct 16, 2026)
- Payoneer Workforce Management (formerly Skuad): Skuad pricing (checked Oct 16, 2026)
- Budapest Government Office (Budapest Főváros Kormányhivatala): Mennyi is 2026-ban (Jan 5, 2026) (checked Oct 17, 2026)
- European Central Bank: Euro foreign exchange reference rates (rate for Oct 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.