Salary test

Monthly payroll calculator for 30 types of employment relationship, with the main tax base allowances. The calculation is for information purposes only.

XLNTBI · Payroll

Payroll Test – monthly payroll calculator 2026

30 employment relationship types · tax-base allowances · net pay, statutory charges and total labor cost

Employment relationship

Monthly gross wage / withdrawal / income

Mothers' allowance

Number of dependents (for the family allowance)

Of which beneficiary dependents

Szocho (social contribution tax) allowance (employer)

Allowances and circumstances

Secondary occupation? (has a 36-hour employment) Under 25? Severe disability (personal allowance)? First marriage? 10% expense ratio? (contractor/other) EKHO: pensioner (9.5%)?

Cafeteria / fringe benefits (monthly, optional)

Fringe benefit (SZÉP card)

Specifically defined benefit

Tax-exempt cafeteria item

Vocational education / dual training (optional)

Occupation multiplier (sector) – helper

Year multiplier (school year) – helper

Weighting factor (auto or manual)

Vocational education days / month

Result (monthly)

Deductions from wages (employee)

Employer statutory charges

Net pay

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Total statutory charges (tax + contribution)

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Total labor cost (to the employer)

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What it calculates: Provides a monthly payroll calculation for 30 employment relationship types: SZJA / personal income tax (15%), TB (social security) contribution (18.5%), social contribution tax / szocho (13%), the minimum contribution bases (for a full-time entrepreneur), as well as the tax-base allowances in the statutory order: mothers' allowance / under-25 → personal allowance → first marriage → family allowance (last), with the unused portion of the family allowance converted into a contribution allowance. Includes cafeteria / fringe benefits, the main szocho allowances, as well as the calculation of EKHO and the self-employed farmer (őstermelő). Also includes the szocho allowance for R&D, public employment, and vocational education/dual training, as well as the 9.5% pensioner EKHO rate.

2026 figures: minimum wage 322,800 Ft, guaranteed minimum wage 373,200 Ft, family tax-base allowance 133,340 / 266,660 / 440,000 Ft/person (1/2/3+ children), first marriage 33,335 Ft/month, personal allowance 107,600 Ft/month, under-25 / under-30 mother cap 693,700 Ft/month.

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For informational purposes only · the final decision is your own responsibility.