Contributions
A single consolidated TB contribution is withheld from the employee’s gross pay, while the social-contribution tax (szocho) is borne by the employer and is not deducted from the employee’s net. The rates shown are those in force for 2026.
Two mandatory contributions sit on top of a Hungarian wage, and it matters which side pays which. One comes out of the employee’s gross and reduces the take-home net; the other is a cost the employer carries on top of the gross and never touches the net. Telling them apart is the whole point of this page. The rates below are the ones in force for 2026.
| Contribution | Paid by | Rate |
|---|---|---|
| TB contribution | Employee | 18,5% |
| Szocho | Employer | 13% |
The employee TB contribution
The employee pays a single consolidated social-security contribution (társadalombiztosítási járulék, TB) of 18,5% of the gross wage. This is one line, not a list. Older guides break the contribution into separate pension, health and labour-market components, but that itemised regime ended in mid-2020: since then a regular employee pays one combined rate, which internally funds pension, health and labour-market cover but appears on the payslip as a single deduction. This calculator follows the current rule and shows one TB line, not the retired sub-components.
The contribution base is essentially the same gross income the income tax is calculated from. What lowers the SZJA base – the family allowance, the under-25 exemption – does not lower this contribution base, so the TB contribution rides the full gross even when the income tax is reduced or zero.
No ceiling on wages
For ordinary wage income there is no upper limit on the TB contribution: it is charged at the same rate on every forint of the gross, with no annual cap that would make high earners stop paying part-way through the year. An older ceiling existed years ago and was abolished; today a higher wage simply carries a proportionally higher contribution.
The employer’s szocho
On top of the gross wage the employer pays the social-contribution tax (szociális hozzájárulási adó, szocho) of 13%. This is an employer cost: it is not withheld from the employee and does not appear in the net. It is the reason the true cost of a job is higher than the gross on the contract, and the calculator shows it as a separate employer-cost line rather than folding it into the deductions. Like the TB contribution, szocho on ordinary wages has no ceiling.
The family contribution credit
The family allowance is primarily an income-tax credit, but it reaches the contribution side too. When the allowance is larger than the SZJA base it can reduce, the unused part can be claimed as a family contribution credit (családi járulékkedvezmény) against the TB contribution, at 15% of that unused base. The calculator applies this spillover; the exact interaction with the under-25 exemption and the minimum contribution base is a modelling simplification, flagged rather than presented as settled.
These ongoing contributions are a different question from what is owed if the employment itself ends on the employer’s side — see severance pay for the tenure-banded table that governs that.