Asked about Hungarian self-employed social contributions (társadalombiztosítás / TB and szociális hozzájárulási adó / SZOCHO).
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This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
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TB járulék (social insurance contribution) rate
18.50%2019. évi CXXII. törvény (Tbj.)
SZOCHO (social contribution tax) rate
13.00%2018. évi LII. törvény (Szocho tv.)
Combined TB járulék + SZOCHO rate
31.50%2019. évi CXXII. törvény (Tbj.); 2018. évi LII. törvény (Szocho tv.)
Minimum wage (2025)
HUF 266,800/month2019. évi CXXII. törvény (Tbj.), Sections 36-40
Guaranteed minimum wage for skilled/qualified workers (2025)
HUF 326,000/month2019. évi CXXII. törvény (Tbj.), Sections 36-40
KATA fixed monthly tax
HUF 50,000/month2022. évi XIII. törvény (KATA)
TB járulék monthly payment deadline
12th of following month2019. évi CXXII. törvény (Tbj.)
TB járulék component — Pension (nyugdíjjárulék)
10.00%2019. évi CXXII. törvény (Tbj.)
TB járulék component — Health in-kind
3.00%2019. évi CXXII. törvény (Tbj.)
TB járulék component — Health cash benefit
2.00%2019. évi CXXII. törvény (Tbj.)
TB járulék component — Labour market
1.50%2019. évi CXXII. törvény (Tbj.)
TB járulék component — Sickness
2.00%2019. évi CXXII. törvény (Tbj.)
Főállású (full-time) sole proprietor — minimum contribution base (unskilled)
max(actual_monthly_income, HUF 266,800)2019. évi CXXII. törvény (Tbj.), Sections 36-40
Főállású (full-time) sole proprietor — minimum contribution base (skilled trade)
max(actual_monthly_income, HUF 326,000)2019. évi CXXII. törvény (Tbj.), Sections 36-40
Mellékállású (part-time/concurrent employment) — minimum contribution base
No minimum; base = actual self-employment income2019. évi CXXII. törvény (Tbj.), Sections 36-40
Upper ceiling on TB járulék contribution base
No upper ceiling2019. évi CXXII. törvény (Tbj.)
Upper ceiling on SZOCHO contribution base
No upper ceiling2018. évi LII. törvény (Szocho tv.)
SZOCHO monthly payment deadline
12th of following month2018. évi LII. törvény (Szocho tv.)
Annual reconciliation deadline
May 20 (with SZJA return)2019. évi CXXII. törvény (Tbj.); 1995. évi CXVII. törvény (Szja tv.)
Monthly declaration form
08-as bevallás, filed to NAV monthly2019. évi CXXII. törvény (Tbj.)
TB járulék deductibility — pension component
Pension component (10%) is deductible1995. évi CXVII. törvény (Szja tv.)
SZOCHO deductibility for sole proprietors
YES — 100% deductible as business expense2018. évi LII. törvény (Szocho tv.)
KATA fixed monthly tax (covers income tax + social contributions)
HUF 50,000/month2022. évi XIII. törvény (KATA)
KATA annual revenue limit
HUF 18,000,000/year2022. évi XIII. törvény (KATA)
KATA eligibility — invoicing legal entities
NOT permitted since September 2022; B2C (natural persons) only2022. évi XIII. törvény (KATA)
Pro-rating for partial month — minimum base formula
minimum_wage / 30 × days active2019. évi CXXII. törvény (Tbj.)
Multiple sole proprietorships — minimum contribution applied
Once only across combined income2019. évi CXXII. törvény (Tbj.)
Cross-border worker social security determination
A1 certificate required; governed by EU Regulation 883/2004EU Regulation 883/2004
Quick reference
| Field | Value |
|---|---|
| Country | Hungary |
| Authority | NAV (Nemzeti Adó- és Vámhivatal) |
| Primary legislation | 2019. évi CXXII. törvény (Tbj. -- Social Insurance Act) |
| Supporting legislation | 2018. évi LII. törvény (Szocho tv.); 2022. évi XIII. törvény (KATA) |
| TB járulék rate | 18.50% (employee-side equivalent) |
| SZOCHO rate | 13.00% (employer-side equivalent) |
| Combined rate | 31.50% |
| Minimum wage (2025) | HUF 266,800/month |
| Guaranteed minimum (skilled) | HUF 326,000/month |
| KATA monthly tax | HUF 50,000 (B2C only) |
| TB payment deadline | 12th of following month |
| Currency | HUF only |
| Contributor | Open Accountants |
| Validated by | Pending -- requires validation by Hungarian adótanácsadó or könyvvizsgáló |
| Validation date | Pending |
Two-layer contribution system (Tbj. 2019. évi CXXII.; Szocho tv. 2018. évi LII.)
| Layer | Name | Rate | Nature |
|---|---|---|---|
| 1 | TB járulék | 18.50% | Insurance contribution |
| 2 | SZOCHO | 13.00% | Tax |
TB járulék components
| Component | Rate |
|---|---|
| Pension (nyugdíjjárulék) | 10.00% |
| Health in-kind | 3.00% |
| Health cash benefit | 2.00% |
| Labour market | 1.50% |
| Sickness | 2.00% |
| Total TB | 18.50% |
Minimum base table
| Minimum base | Monthly |
|---|---|
| Minimum wage | HUF 266,800 |
| Guaranteed minimum (skilled) | HUF 326,000 |
Payment schedule table
| Obligation | Frequency | Due date |
|---|---|---|
| TB járulék | Monthly | 12th of following month |
| SZOCHO | Monthly | 12th of following month |
| Annual reconciliation | Annually | With SZJA return (May 20) |
Monthly declarations (08-as bevallás) filed to NAV.
Tax deductibility table
| Question | Answer |
|---|---|
| Is TB deductible? | Partially -- pension component (10%) is deductible |
| Is SZOCHO deductible? | YES -- business expense for sole proprietors |
KATA parameters table
| Parameter | Value |
|---|---|
| Fixed monthly tax | HUF 50,000 |
| Covers | Income tax + social contributions |
| Eligibility | Individual service provider to natural persons only |
| Revenue limit | HUF 18,000,000/year |
Income tax base determined by fixed percentage of revenue. TB and SZOCHO still calculated on at least minimum wage base. Flag for reviewer to confirm base interaction.
Situation: Employed full-time, side self-employment income HUF 0. Resolution: Base = HUF 0. Contributions = HUF 0.
Situation: Registered on the 15th of the month. Resolution: Pro-rated. Minimum base = minimum wage / 30 x days active.
Situation: Monthly income HUF 2,000,000. Resolution: TB: HUF 370,000. SZOCHO: HUF 260,000. Total: HUF 630,000. No cap.
Situation: KATA taxpayer receives contract from a Kft. Resolution: NOT permitted. Client must leave KATA or refuse the contract.
Situation: Sole proprietor suspends activity for 3 months. Resolution: No contributions during suspension. Health coverage may lapse.
Situation: Two sole proprietorships. Resolution: One set of minimum contributions. Combined income, minimum applied once.
When a situation requires reviewer judgement:
REVIEWER FLAG
Tier: T2
Client: [name]
Situation: [description]
Issue: [what is ambiguous]
Options: [possible treatments]
Recommended: [most likely correct treatment and why]
Action Required: Qualified adótanácsadó must confirm before advising client.
When a situation is outside skill scope:
ESCALATION REQUIRED
Tier: T3
Client: [name]
Situation: [description]
Issue: [outside skill scope]
Action Required: Do not advise. Refer to qualified adótanácsadó. Document gap.
Input: Főállású, income HUF 200,000 (below min wage), no qualification, age 35. Expected output: Base HUF 266,800. TB HUF 49,358. SZOCHO HUF 34,684. Total HUF 84,042. Annual HUF 1,008,504.
Input: Főállású, income HUF 500,000, age 40. Expected output: Base HUF 500,000. TB HUF 92,500. SZOCHO HUF 65,000. Total HUF 157,500.
Input: Skilled trade, income HUF 300,000, age 38. Expected output: Base HUF 326,000. TB HUF 60,310. SZOCHO HUF 42,380. Total HUF 102,690.
Input: Employed full-time, side income HUF 100,000, age 30. Expected output: Base HUF 100,000. Total HUF 31,500.
Input: Employed, side income HUF 0, age 28. Expected output: Total HUF 0.
Input: B2C services, turnover HUF 10,000,000. Expected output: Monthly HUF 50,000. Annual HUF 600,000.
Input: Főállású, income HUF 3,000,000, age 50. Expected output: TB HUF 555,000. SZOCHO HUF 390,000. Total HUF 945,000.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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