Changes to the minimum wage and guaranteed wage minimum in 2025

From 1 January 2025, the Hungarian minimum wage and guaranteed wage minimum have increased again, affecting employees’ income, employers’ wage costs, as well as tax and contribution burdens. The aim of the changes is to improve employees’ standard of living and maintain the competitiveness of the economy.

Definition of minimum wage

The minimum wage is the legally mandated lowest wage that an employer must pay to a full-time employee. This amount is regulated by law and aims to ensure that employees receive at least the income necessary for basic subsistence in return for their work. The minimum wage applies generally to all jobs that do not require qualifications.

It is determined annually through consultations between the government, employers, and employee advocacy organisations. 
 

Minimum wage 2025 Gross and net amounts

As of 1 January 2025, the gross minimum wage is HUF 290,800, while the guaranteed wage minimum is HUF 348,800. Net amounts depend on tax and contribution burdens.

Type of employmentGross wage (HUF/month)Net wage (HUF/month)
Full-time minimum wage290 800193 382
Minimum wage for 6 hours/day218 100145 037
Minimum wage for 4 hours/day145 40096 691
Full-time guaranteed wage minimum348 800231 952
Guaranteed wage minimum for 6 hours/day261 600173 964
Guaranteed wage minimum for 4 hours/day174 400115 976


In calculating net wages, a 15% personal income tax and an 18.5% social security contribution were taken into consideration.

Guaranteed wage minimum 2025: minimum wage for positions that can be filled with a secondary education or vocational qualification

The guaranteed wage minimum is a higher compulsory wage that applies to employees working in jobs requiring qualifications, such as a vocational certificate or a higher education degree.  This system ensures that workers with higher qualifications do not earn below a certain general level. In 2025, the gross amount of the guaranteed wage minimum increased to HUF 348,800.

Minimum wage increase

The 2025 minimum wage increase represents a significant step forward compared to the previous year. In 2024, the gross minimum wage was HUF 266,800, rising to HUF 290,800 in 2025. This represents a 9% increase. The guaranteed wage minimum was HUF 326,000 in 2024, which was increased by 7%, to HUF 348,800, in the following year. The aim of the increase is to preserve the real value of wages against inflation and maintain labour market competitiveness.

This increase is the result of an agreement between the government, employers, and employee advocacy groups, which took into account inflation and the performance of the economy. Another goal of the increase is to reduce labour shortages and make legal employment more attractive. 

 

Minimum wage 2025: Part-time employment

In part-time employment, the minimum wage and guaranteed wage minimum decrease proportionally to the number of working hours per day. The most common part-time forms are 6 and 4-hour/day contracts, for which gross and net wages, as well as hourly wages, are as follows:
 

Type of employmentGross wage (HUF/month)Net wage (HUF/month)
Minimum wage for 6 hours/day218 100145 037
Minimum wage for 4 hours/day145 40096 691
Guaranteed wage minimum for 6 hours/day261 600173 964
Guaranteed wage minimum for 4 hours/day174 400115 976


In 2025, the hourly wages related to the minimum wage are as follows:

  • Minimum wage hourly rate: gross HUF 1,672, net HUF 1,112
  • Guaranteed wage minimum hourly rate: gross HUF 2,005, net HUF 1,333

The hourly wage is a key benchmark in cases of casual employment, part-time work, or the use of working time banking arrangements.

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The payment of taxes and contributions on the minimum wage

Contributions payable on minimum wage

Employers must withhold personal income tax on the minimum wage, substantially impacting the net earnings of workers in the lowest wage bracket.

The following deductions are made from employees’ gross wages:

  • 15% personal income tax (SZJA)
  • 18.5% social security contribution (TB)

These deductions provide social security benefits for employees and contribute to the state budget.

Taxation on minimum wage tax and total employer costs

For employers, the payment of the minimum wage also entails additional costs, as they must also pay a 13% social contribution tax (SZOCHO) on top of the gross wage. This means that the total wage cost for the employer is the amount of the gross wage plus the SZOCHO. For example, in case of a gross wage of HUF 290,800, the total wage cost is HUF 328,604, while in the case of the guaranteed wage minimum it is HUF 394,144.
 

Legal background of the minimum wage

Minimum wage 2025 in the Hungarian Official Gazette

The 2025 amounts of the minimum wage and guaranteed wage minimum are defined in Government Decree 394/2024 (XII. 12.), was published in issue 127 of Magyar Közlöny (Hungarian Official Gazette). This government decree sets out the amounts of the compulsory minimum wages and the conditions for their application. The law also includes the manner in which wages are to be calculated proportionally for part-time employees, as well as the details applicable to performance-based pay.

Expected changes to the minimum wage 2026–2027

As part of the agreement concluded at the Permanent Consultation Forum of the Private Sector and the Government (VKF), the increase of the minimum wage and guaranteed wage minimum were set for the next two years. Accordingly, these wages may change as follows in the coming years:

  • In 2026, the minimum wage is expected to increase by 13% and the guaranteed wage minimum by 12%.
  • In 2027, a further 14% increase is expected for both wage categories.

These planned increases aim to continuously improve employees’ standard of living and maintain the competitiveness of the economy.

FAQ

What is the difference between the minimum wage and the guaranteed wage minimum?

The minimum wage is the legally set lowest wage that all full-time employees are entitled to, regardless of qualifications. The guaranteed wage minimum, by contrast, applies to jobs requiring at least secondary-level qualifications. Only employees with qualifications working in such roles are entitled to it. The amount of the guaranteed wage minimum is therefore always higher than the minimum wage.

What is the gross amount of the minimum wage in 2025?

In 2025, the gross minimum wage for full-time employment is HUF 290,800. This is the amount stated in the employment contract, on the basis of which the employer pays taxes and contributions.

What is the amount of the net minimum wage in 2025?

In 2025, the net minimum wage for full-time employees is HUF 193,382 per month.  This figure results from the gross HUF 290,800, after deducting the 15% personal income tax and the 18.5% social security contribution.

What is the minimum wage for qualified workers in 2025?

The minimum wage for qualified workers is the guaranteed wage minimum, which in 2025 is HUF 348,800 gross, and HUF 231,952 net per month. This amount only applies to positions in which workers are required to have certain qualifications.

How much pension will one receive based on minimum wage earnings?

Pension amounts depend on several factors, such as length of service and the wages included in the pension calculation base. Pensions based on minimum wage contributions will likely be lower than those based on higher wages. Exact figures can only be determined through individual calculations.

By what percentage did the minimum wage increase in 2025?

The minimum wage increased by 9% compared to 2024. The 2024 gross wage of HUF 266,800 rose to HUF 290,800 in the following year. The guaranteed wage minimum increased by 7%, from HUF 326,000 to HUF 348,800.

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