Changes to the minimum wage and guaranteed wage minimum in 2026
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 2026 Gross and net amounts
As of 1 January 2026, the gross minimum wage is HUF 322,800, while the guaranteed wage minimum is HUF 373,200. Net amounts depend on tax and contribution burdens.
| Type of employment | Gross wage (HUF/month) | Net wage (HUF/month) |
| Full-time minimum wage | 322 800 | 214 662 |
| Minimum wage for 6 hours/day | 242 100 | 160 997 |
| Minimum wage for 4 hours/day | 161 400 | 107 331 |
| Full-time guaranteed wage minimum | 373 200 | 248 178 |
| Guaranteed wage minimum for 6 hours/day | 279 900 | 186 134 |
| Guaranteed wage minimum for 4 hours/day | 186 600 | 124 089 |
In calculating net wages, a 15% personal income tax and an 18.5% social security contribution were taken into consideration.
Guaranteed wage minimum 2026: 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 2026, the gross amount of the guaranteed wage minimum increased to HUF 373,200.
Minimum wage increase
The 2026 minimum wage increase represents a significant step forward compared to the previous year. In 2025, the gross minimum wage was HUF 290,800, rising to HUF 322,800 in 2026. This represents a 11% increase.
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 2026: 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 employment | Gross wage (HUF/month) | Net wage (HUF/month) |
| Minimum wage for 6 hours/day | 242 100 | 160 997 |
| Minimum wage for 4 hours/day | 161 400 | 107 331 |
| Guaranteed wage minimum for 6 hours/day | 279 900 | 186 134 |
| Guaranteed wage minimum for 4 hours/day | 186 600 | 124 089 |
In 2026, the hourly wages related to the minimum wage are as follows:
- Minimum wage hourly rate: gross HUF 1,856, net HUF 1,234
- Guaranteed wage minimum hourly rate: gross HUF 2,145, net HUF 1,426
The hourly wage is a key benchmark in cases of casual employment, part-time work, or the use of working time banking arrangements.
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 322,800, the total wage cost is HUF 364,764, while in the case of the guaranteed wage minimum it is HUF 421,716.
Legal background of the minimum wage
Minimum wage 2026 in the Hungarian Official Gazette
The 2026 amounts of the minimum wage and guaranteed wage minimum are defined in Government Decree 394/2024 (XII. 12.), was published in issue 157 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 2027
During the salary increase programme, the projected growth of the minimum wage and the guaranteed wage minimum for the following year is taken into account; therefore, their amounts may develop as follows:
- In 2027, the minimum wage is expected to increase by 14% and the guaranteed wage minimum by 7%.
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 2026?
In 2026, the gross minimum wage for full-time employment is HUF 322,800. 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 2026?
In 2026, the net minimum wage for full-time employees is HUF 214,662 per month. This figure results from the gross HUF 322,800, after deducting the 15% personal income tax and the 18.5% social security contribution.
What is the minimum wage for qualified workers in 2026?
The minimum wage for qualified workers is the guaranteed wage minimum, which in 2026 is HUF 373,200 gross, and HUF 248,178 net per month. This amount only applies to positions in which workers are required to have certain qualifications. The gross amount of the 6‑hour skilled minimum wage is HUF 279,900, while the gross amount of the 4‑hour skilled minimum wage is HUF 186,600.
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 2026?
The minimum wage increased by 11% compared to 2025. The 2025 gross wage of HUF 290,800 rose to HUF 322,800 in the following year. The guaranteed wage minimum increased by 7%, from HUF 348,800 to HUF 373,200.
Which benefits are affected by changes in the applicable minimum wage?
An increase in the applicable minimum wage directly influences the upper limits of several social security and welfare benefits, as well as the amount of certain tax allowances and contribution liabilities. Among others, the maximum daily amount of the childcare allowance (GYED) and sick pay, the home care allowance for children with disabilities (GYOD), the upper limit of the jobseeker’s allowance, and the tax base reduction available for severely disabled individuals are all linked to the minimum wage—or to a specific percentage of it.
As a result, these amounts automatically adjust whenever the minimum wage changes.