What are the payslip requirements in Hungary?
Hungarian employers must give each employee a written statement of their pay (bérjegyzék or munkabér-elszámolás), under section 155 of the Labour Code. Pay is normally settled at least once a month, in arrears, and the statement must be given by the 10th of the following month, the same date by which the wage itself must be paid.
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The Labour Code does not prescribe a format or a list of items. The test is practical: the statement must let the employee check that the calculation is correct, and see the reason for and amount of each deduction. In practice, a Hungarian payslip usually shows:
- base wage and hours or days worked;
- wage supplements, such as overtime, shift and night premiums;
- absence pay, sick pay and other allowances;
- the 15% personal income tax advance, with any allowances applied;
- the 18.5% employee social security contribution;
- other deductions, such as court-ordered garnishments;
- net pay.
Corrections
If something happens after the month’s payroll that changes it, the employee must be told about the change by the next month’s pay statement at the latest, and any difference in their favour is paid with the next wage. Overpayments can be deducted under the rules on advances. Pay given without legal grounds can only be reclaimed after 60 days if the employee should have noticed the error or caused it.
Paying the wage
Wages are set and paid in forints, unless the work is abroad or another law allows otherwise, and cannot be paid in vouchers. Payment goes by transfer to the account the employee names, in time for them to use the money on payday, unless the parties agree in writing on cash. The payment must not cost the employee anything, except for transfers to an account with a provider that has no seat or branch in Hungary.
Payslips when TopSource runs your payroll
When TopSource runs your payroll in Hungary, each employee receives a clear pay statement by the deadline, and later corrections appear on the following month’s statement.
Frequently asked questions
When must a Hungarian employer issue a payslip?
By the 10th of the month after the month worked, the same deadline as for paying the wage.
What must a payslip show in Hungary?
Enough for the employee to check that the calculation is right, including the reason for and amount of each deduction. The law sets no fixed format.
Can wages be paid in cash in Hungary?
Only if the employer and the employee agree in writing. Otherwise, wages go by transfer to the account the employee names.
Related terms in Hungary
- Written Employment Information (Hungary)
- Fixed-Term Employment Limits (Hungary)
- Simplified Employment (Hungary)
- Overtime Cap (Hungary)
- Telework and Home Office Rules (Hungary)
- Additional Leave (Hungary)
- Protected Periods and Dismissal Justification (Hungary)
- Termination by Mutual Agreement (Hungary)
- Non-Compete Agreement (Hungary)
- Works Council and Collective Agreements (Hungary)
- Guest Worker Permit and Single Permit (Hungary)
- Occupational Safety and Medical Aptitude Exam (Hungary)
- KATA and Contractor Misclassification (Hungary)
- Overtime Premium (Hungary)
- Shift and Night Work Supplements (Hungary)
- Commuting Cost Reimbursement (Hungary)
- Tax Advance Declaration (Hungary)
- Business Travel Per Diem (Hungary)
- Wage Garnishment and Deductions (Hungary)