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Hungary: Pay and benefits

Original author: PRK Partners Prague
Updating author: Kinga Zempléni

See the legal services provided by the author of XpertHR International > Hungary, including any discounts/offers for subscribers.


  • The payment of wages by an employer in return for work performed by an employee is an essential element of an employment contract. (See General)
  • Various rules govern the frequency and form of payment of wages. (See Payment of wages)
  • With some exceptions, such as income tax and social security contributions, and wages attached by court order, deductions from wages generally require the employee's consent. (See Deductions)
  • Employees must be paid equal remuneration for work of equal value, and pay discrimination is prohibited. (See Equal pay)
  • There are two statutory national minimum wage rates, one for employees in skilled jobs and one for employees in unskilled jobs. (See Minimum wages)
  • All employees are covered by a statutory pension scheme that forms part of the public social insurance system, while employers may voluntarily provide employees with a private pension fund. (See Pensions)
  • Employers must withhold employees' income tax at source, and both employers and employees must pay statutory social insurance contributions. (See Income tax and social security)
  • Employees are entitled to 15 days of sick leave per year, during which they receive 70% of their wages from the employer. (See Sick pay)