{"id":3947,"date":"2026-01-12T14:32:03","date_gmt":"2026-01-12T13:32:03","guid":{"rendered":"https:\/\/pkf.hu\/?p=3947"},"modified":"2026-01-12T14:32:03","modified_gmt":"2026-01-12T13:32:03","slug":"hr-payroll-obligations-2026","status":"publish","type":"post","link":"https:\/\/pkf.hu\/en\/2026\/01\/12\/hr-payroll-obligations-2026\/","title":{"rendered":"On HR and Payroll Obligations Affecting the Year 2026"},"content":{"rendered":"<p>At the beginning of the year, we would like to provide you with a comprehensive and detailed overview of the HR and payroll obligations affecting 2026, with particular focus on working schedules as well as declaration requirements related to tax allowances.<\/p>\n<p>The detailed list of public holidays, rest days and rescheduled working days for 2026 is available in a separate notice, which <strong><a href=\"https:\/\/pkf.hu\/en\/2026\/01\/06\/hungary-public-holidays-2026-transferred-working-days\/\">can be found here<\/a><\/strong>. The purpose of the summary below is to support annual planning, the review of internal policies and compliance with applicable regulations.<\/p>\n<h3><b>1. Tax Allowances and Declarations \u2013 Detailed Overview (2026)<\/b><\/h3>\n<p>Reiterating our previously sent communication: under Hungarian legislation, employees are required to submit annual declarations in order to apply the following tax allowances and benefits.<\/p>\n<h4><b><i>1.1 Tax Allowances and Benefits Requiring Annual Declaration<\/i><\/b><b><i><\/i><\/b><\/h4>\n<p>Annual declaration is required in the following cases:<\/p>\n<ul>\n<li>Family tax allowance<\/li>\n<li>Tax allowance for employees under 25 years of age\u00a0<i>(only if the employee does not wish to apply it)<\/i><i><\/i><\/li>\n<li>Tax allowance for mothers under 30 years of age<\/li>\n<li>Additional leave entitlement for children<\/li>\n<li><b>NEW &#8211; \u201cANY\u00c1CSKA\u201d combined declaration<\/b><br \/>\n<i>(combined declaration for family tax allowance and allowance for mothers raising multiple children)<\/i><i><\/i><\/li>\n<\/ul>\n<h4><b><i>1.2 Allowances Applicable Based on Continuous Declaration<\/i><\/b><b><i><\/i><\/b><\/h4>\n<p>For the following allowances, a continuous declaration (valid until withdrawal) may be applied, provided the employee indicated this on a previous declaration:<\/p>\n<ul>\n<li>Tax allowance for first-time married couples<\/li>\n<li>Personal tax allowance<\/li>\n<li>Tax allowance for mothers raising multiple children<\/li>\n<\/ul>\n<h4><b><i>1.3 Important Deadline and Legal Consequences<\/i><\/b><b><i><\/i><\/b><\/h4>\n<ul>\n<li><b>Deadline:<\/b>\u00a0<b>Please submit declarations together with the monthly payroll closing package, but no later than\u00a0<\/b>26 January 2026<br \/>\n<i>(if the allowance is to be applied already in the January payroll)<\/i><i><\/i><\/li>\n<li>Tax allowances cannot be applied retroactively through payroll.<\/li>\n<li>In case of late submission, the allowance can only be applied from the following month.<\/li>\n<li>Missed allowances may be reclaimed in the\u00a0<b>2026 personal income tax return (submitted in 2027)<\/b>.<\/li>\n<\/ul>\n<h3><b>2. Client-Side Action Items \u2013 2026<\/b><\/h3>\n<p>Please ensure the following tasks receive priority attention:<\/p>\n<p><b>Policies<\/b><b><\/b><\/p>\n<ul>\n<li><b>Submission of updated internal HR policies for 2026, with particular focus on benefit and taxation policies.<\/b><\/li>\n<\/ul>\n<p><b>Employee Communication<\/b><b><\/b><\/p>\n<ul>\n<li>Sharing tax allowance-related declarations with employees,<\/li>\n<li>Clear communication of deadlines and legal consequences.<\/li>\n<\/ul>\n<p><b>HR and Payroll Systems<\/b><b><\/b><\/p>\n<ul>\n<li>Recording 2026 public holidays, rest days, and rescheduled working days in HR\/timekeeping systems,<\/li>\n<li>Verifying that system settings are aligned with internal policies and payroll processes.<\/li>\n<\/ul>\n<h3><b>3. Changes to Fringe Benefits Effective from 1 January 2026<\/b><\/h3>\n<p>The amounts of benefit elements (SZ\u00c9P Card, Housing Allowance) remain unchanged.<br \/>\nHowever, between\u00a0<b>1 December 2025 and 30 April 2026<\/b>, the SZ\u00c9P Card may also be used for cold food purchases.<\/p>\n<h3><b>4. Changes to Personal Income Tax Allowances<\/b><\/h3>\n<p><i>Family Tax Allowance \u2013 Changes<\/i><\/p>\n<p><b>Monthly tax base allowance amounts from 1 January 2026:<\/b><b><\/b><\/p>\n<ul>\n<li><b>1 child:<\/b>\u00a0HUF 133,340<\/li>\n<li><b>2 children (per child):<\/b>\u00a0HUF 266,660<\/li>\n<li><b>3 or more children (per child):<\/b>\u00a0HUF 440,000<\/li>\n<li><b>Permanently ill child \u2013 additional amount:<\/b>\u00a0HUF 133,340<\/li>\n<\/ul>\n<p>Citizens of EEA countries and non-EEA countries bordering Hungary (Serbia, Ukraine) employed in Hungary are entitled to apply the family tax allowance, the allowance for first-time married couples, and the tax allowance for employees under 25.<\/p>\n<p><i>Allowances for Mothers<\/i><\/p>\n<ul>\n<li><b>Allowance for mothers under 30:<\/b><br \/>\nFrom\u00a0<b>1 January 2026<\/b>, the personal income tax exemption applies not only up to the average wage, but to the full income earned from employment.<\/li>\n<li><b>Allowance for mothers raising three children:<\/b><br \/>\nFrom\u00a0<b>1 October 2025<\/b>, the allowance applies to income forming part of the consolidated tax base.<br \/>\nFor in-year application, the employer will treat the submitted tax advance declaration as continuous until a new declaration is submitted by the mother.<\/li>\n<li><b>Allowance for mothers raising two children:<\/b><br \/>\nFrom\u00a0<b>1 January 2026<\/b>, the allowance will follow the same rules as for mothers raising three or more children.<br \/>\nThe allowance is independent of age; however, its effective date depends on age as follows:<\/p>\n<ul>\n<li>From\u00a0<b>1 January 2026<\/b>\u00a0\u2013 mothers under 40<\/li>\n<li>From\u00a0<b>1 January 2027<\/b>\u00a0\u2013 mothers aged 40\u201350<\/li>\n<li>From\u00a0<b>1 January 2028<\/b>\u00a0\u2013 mothers aged 50\u201360<\/li>\n<li>From\u00a0<b>1 January 2029<\/b>\u00a0\u2013 mothers over 60<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>5. Social Contribution Tax (SZOCHO)<\/b><\/h3>\n<p>For retired employees, a SZOCHO liability arises if the annual income forming the basis of the mothers\u2019 allowance exceeds four times the published national gross annual average wage, i.e.\u00a0<b>HUF 33,297,600 in 2026<\/b>.<\/p>\n<h3><b>6. Other Changes<\/b><\/h3>\n<ul>\n<li>The monthly healthcare service contribution (payable by uninsured individuals) increases from\u00a0<b>HUF 11,800 to HUF 12,300<\/b>.<\/li>\n<li>The\u00a0<b>minimum wage<\/b>\u00a0increases from\u00a0<b>HUF 290,800 to HUF 322,800<\/b><i>(hourly rate: HUF 1,856)<\/i>, and the\u00a0<b>guaranteed minimum wage<\/b>\u00a0increases from\u00a0<b>HUF 348,800 to HUF 373,200<\/b> <i>(hourly rate: HUF 2,145)<\/i>.<\/li>\n<li>From\u00a0<b>1 January 2026<\/b>, employees working part-time whose gross salary does not reach\u00a0<b>30% of the minimum wage<\/b>\u00a0(i.e.\u00a0<b>HUF 96,840<\/b>) will be required to pay the\u00a0<b>18.5% social security contribution<\/b>\u00a0based on 30% of the minimum wage in order to maintain insurance coverage. The employer will also be required to pay SZOCHO on this amount.<\/li>\n<li>The\u00a0<b>rehabilitation contribution<\/b>\u00a0will equal nine times the monthly minimum wage applicable on the first day of the year, i.e.\u00a0<b>HUF 2,905,200 per employee per year<\/b>.<\/li>\n<\/ul>\n<h3><b>7. Rules Remaining in Force<\/b><\/h3>\n<ul>\n<li>Annual overtime limit remains\u00a0<b>250 hours<\/b>.<\/li>\n<li>An additional\u00a0<b>maximum of 150 hours of voluntary overtime<\/b>\u00a0may be agreed upon in writing.<br \/>\nSeparate records must be maintained for this.<\/li>\n<li><b>Annual leave allocation:<\/b><br \/>\nLeave must be taken in the current year. At least once per year,\u00a0<b>14 consecutive calendar days<\/b>\u00a0must be granted.<br \/>\nA maximum of\u00a0<b>5 days<\/b>\u00a0may be carried over to the following year if the leave period extends into December.<\/li>\n<\/ul>\n<p>Leave may be carried over until\u00a0<b>31 March of the following year<\/b>:<\/p>\n<ul>\n<li>if the employment relationship commenced after\u00a0<b>1 October<\/b>\u00a0of the given year;<\/li>\n<li>based on a written agreement between the parties, for age-based additional leave.<\/li>\n<\/ul>\n<p>Should you require support with policy updates, employee communication, or system configuration, our HR and payroll team remains at your disposal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>At the beginning of the year, we would like to [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":3946,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[926,925,933,692,932,931],"class_list":["post-3947","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-in-english","tag-hr","tag-payroll","tag-regulatory-changes","tag-tax-en-2","tag-tax-allowance-declaration","tag-working-schedule"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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