Guides the full monthly payroll cycle for Hungarian employers and self-employed individuals: classifies the worker (alkalmazott, egyéni vállalkozó, KATA, or átalányadó), computes TB járulék (18.5%) and SZOCHO (13%), applies minimum-wage floors, and prepares the monthly 08-as bevallás declaration to NAV.
Establish the legal relationship and tax status of every worker on the payroll. Hungarian contribution rules differ fundamentally between főállású egyéni vállalkozó, mellékállású, alkalmazott (employee), KATA taxpayer, and átalányadó filer. The wrong classification changes both the base and the rate.
Determine the monthly contribution base for each worker according to Tbj. 2019. évi CXXII. Sections 36–40. For főállású sole proprietors the base is the higher of actual income and the statutory minimum wage; for mellékállású there is no floor; for KATA taxpayers contributions are replaced by the fixed HUF 50,000 monthly tax. Pro-rate for partial months.
Apply the two-layer contribution rates to the confirmed base. TB járulék is 18.5% (employee-side insurance: 10% pension, 3% health in-kind, 2% health cash, 1.5% labour market, 2% sickness). SZOCHO is 13% (employer-side social contribution tax under Szocho tv. 2018. évi LII.). There is no upper ceiling on either contribution.
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Compile the monthly payroll declaration (08-as bevallás) for submission to NAV by the 12th of the following month. The declaration covers TB járulék, SZOCHO, and personal income tax (SZJA) withheld. All figures per worker are entered in the NAV Online system or via the eBEV portal.
At year-end, reconcile cumulative TB and SZOCHO payments against the annual totals reported on the employee's M30 certificate and the employer's summary declaration. Sole proprietors reconcile their contributions with their personal income tax return (SZJA bevallás) due 20 May. Flag any underpayments or overpayments to NAV.