Head of Payroll Services
She is an expert in payroll and social security matters. She has more than twenty years of experience in the administration and practical application of regulations related to payroll tax and contribution liabilities in Hungary, the issues surrounding the employment of foreign nationals in Hungary as well as the application of the rules applicable to the foreign employment of Hungarian nationals. As head of RSM Hungary Zrt's payroll practice, she makes sure that the tasks associated with the assignments of our domestic and multinational customers employing several hundreds of staff are performed in full and in a timely manner.
Starting from the summer of 2025, employers must prepare for a new penalty that will affect procedures aimed at clarifying insured employment relationships. The new legislation aims to ensure compliance with employment and reporting obligations and increase the accuracy of reporting processes. The new rules provide for severe penalties depending on the seriousness of the offence.
Read moreThe amounts for the minimum wage and guaranteed minimum wage for 2025 have been published in Issue 127 of the Hungarian Gazette and officially announced. In 2025, employers should plan for a 9% increase in the minimum wage and a 7% increase in the guaranteed minimum wage for full-time employees. The wage increases will take effect from January 1, 2025.
Read moreWe have summarized the changes that companies and employers need to be aware of from January 2024 regarding payroll accounting-related taxation - personal income tax, social contribution tax – health insurance, fringe benefits, and minimum wage.
Read moreThe amounts for the minimum wage and guaranteed minimum wage for 2024 have been determined and announced. For 2024, a 15% increase in the minimum wage and a 10% increase in the guaranteed minimum wage should be planned for employees working full-time. The increase in the minimum wage and the guaranteed minimum wage can take effect from December 1, 2023.
Read moreThe new provisions of the Act on the Labour Code (Labour Code) effective as of 1 January 2023 were published in the 21 December 2022 issue of the Hungarian Gazette, which turned out to be somewhat of a Christmas present for employers, payroll staff and labour lawyers in the form of administrative duties for the new year. Below we would like to summarise the most important changes to the Labour Code from the employers’ perspective.
Read moreAs from 1 January 2023, the amount of minimum wage is HUF 232,000 and the amount of the guaranteed wage minimum is HUF 296,400 in Hungary
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