Minimum Wage and Guaranteed Wage Minimum for Sole Proprietors
The minimum wage and guaranteed wage minimum aren't just an employment concept: as a sole proprietor, this is the figure your social security contribution, your szocho, and several of your flat-rate tax thresholds are calculated from. This article summarizes the current amounts, and where they feed into your obligations.
What's the difference between the two?
The minimum wage (kötelező legkisebb munkabér) is the statutory floor for a full-time employee's pay, in a role that doesn't require at least secondary education or a vocational qualification. The guaranteed wage minimum (garantált bérminimum) plays the same role for roles that do require at least secondary education or a vocational qualification, and is typically higher. Both figures are set annually, by government decree.
The 2026 amounts
| Monthly | Weekly | Daily | Hourly | |
|---|---|---|---|---|
| Minimum wage | 322,800 Ft | 74,210 Ft | 14,850 Ft | 1,856 Ft |
| Guaranteed wage minimum | 373,200 Ft | 85,800 Ft | 17,160 Ft | 2,145 Ft |
These figures were set by Government Decree 426/2025. (XII. 23.), effective January 1, 2026. The decree was published in issue 157 of the 2025 Magyar Közlöny.
Why this matters even without employees
Although the minimum wage is primarily an employment-law concept, several sole proprietor obligations are calculated from this figure, or a multiple of it, even if you have no employees at all:
- Minimum base for social security and szocho: for a main-occupation sole proprietor, the monthly base for social security contribution and social contribution tax is at least the minimum wage, or the guaranteed wage minimum if your registered activity requires at least secondary education or a vocational qualification, even if your actual income is lower or zero. See the social contribution tax guide.
- Flat-rate tax-free allowance: under átalányadó, your flat-rate income is exempt from SZJA up to half the annual minimum wage. See the flat-rate tax calculator.
- Flat-rate revenue ceilings: the annual revenue ceiling for choosing and keeping átalányadó is ten times the annual minimum wage for most activities, and fifty times for exclusively retail activities. The exact figures are in the same guide.
- Vállalkozói szja szocho cap: under vállalkozói szja, the combined annual cap on szocho-liable income (the kivét, dividend base, and a few other items) is 24 times the monthly minimum wage. See the vszja calculator.
When and how does the amount change?
The government typically sets the minimum wage and guaranteed wage minimum every December, by decree, for the following year. Publication and effective date are often only days apart, so it's worth checking at the end of each year, or in early January, whether the amount changed, since that automatically changes every one of the sole proprietor thresholds above too.
Raising the minimum wage or guaranteed wage minimum doesn't automatically update your own existing contracts or fees: if you also hold a job, your employer has to adjust your salary to the new figure, but your own invoiced rates as a sole proprietor are yours to reconsider.
This article is for informational purposes only and does not constitute tax advice. Source: Government Decree 426/2025. (XII. 23.) on setting the compulsory minimum wage and the guaranteed wage minimum (net.jogtar.hu).
Last updated: July 31, 2026.