Minimum wage
In 2026, the minimum wage will increase from HUF 290,800 gross per month to HUF 322,800, and the skilled minimum wage will increase from HUF 348,800 gross per month to HUF 373,200.
Accordingly, the maximum amount of sick pay will increase by 11% (to 21,520 forints per day), the job search allowance (formerly known as unemployment benefit, to 10,760 forints gross per day), the maximum childcare fee (to 451,920 forints), the graduate GYED (7,532 forints per day in higher basic or vocational education, and 8,708 forints in unified, undivided, master’s or doctoral education), the home care fee for children (to 322,800 forints per month), and the personal allowance for people with severe disabilities (to 107,600 forints per month).
Family tax allowance, personal income tax allowances and exemptions
The monthly tax burden will be reduced by HUF 20,000 for one child, HUF 40,000 for both children for two children, and HUF 66,000 per child for large families
The monthly amount of the family tax allowance will also increase to HUF 133,340 for permanently ill or severely disabled beneficiary dependents.
Among mothers with two children, those under 40 will receive a tax exemption, and the personal income tax exemption for mothers under 30 will also apply to those who turn 30 in a given year, and this benefit can now be applied not only up to the average wage, but also to the full amount of income.
EFO
Simplified employment is also being eased, with the annual limit for seasonal agricultural work increasing to 210 days and for casual work with one employer increasing to 120 days.
Daily public burden: casual work: 4,800.-Ft/day
Seasonal tourism work: 2,400.-Ft/day
An employee can work a maximum of 120 days in casual work, and can spend this time exclusively
with one employer. As always, an employee can work for one employer for a maximum of 5 days in a row and a maximum of 15 days per month.
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