Your business is your second insured relationship. Don't pay as if it were your first
If you're a sole proprietor alongside a job or full-time studies, your social security and szocho base works differently than for a main-occupation proprietor. EV Napló calculates your tax against your reported insurance status, and switches the moment you tell it that's changed.
36+ hrs/week
of employment exempts you from the minimum contribution base
0 Ft
szocho and social security in a month with no business income
13%
szocho on your actual income, when there is any
18.5%
social security on your actual income, when there is any
Your insurance status matters, not just your revenue
I don't know when I have to report something
If your insurance status changes, say you lose your job or finish your studies, you become a main-occupation proprietor from that month, and you have to report it to NAV.
I assumed my business was just side income
Under Hungarian law, your business activity is its own separate insured relationship, even if your day job pays the bills. That affects what you're entitled to, like sick pay.
I don't know how much szocho I actually owe
As a secondary-occupation proprietor there's no minimum contribution base: you only pay on income you actually earned, but you need to track that income precisely yourself.
Tax that matches your insurance status
The tax calculation accounts for being a secondary-occupation or full-time-student proprietor, so it never assumes a minimum szocho base you're not required to pay.
Hungarian Tax & NAV Integration →Income & expenses
Log your business income separately from your salary, so you always know exactly what your actual business income is.
Income & Expenses →Receipt scanning
Photograph a receipt and the app fills in the expense details for you, using on-device AI, with nothing sent to the cloud.
Receipt Scanning →Insights
A running estimate of the tax and szocho your business income will owe, kept separate from your salary.
Insights →Your insurance status decides how much you owe
This doesn't replace reading the specifics: the exact rules, with the exceptions, are in the full guides.
Under the Tbj., you're exempt from the minimum contribution base if you hold employment of at least 36 hours a week, or study full-time, alongside your business activity.
If your insurance status changes, you must report it to NAV, since a different contribution-base rule applies to you from that month.
Eligibility for sick pay and other cash benefits is assessed separately per insured relationship: your business relationship only qualifies you if you've actually paid enough contributions in it, for long enough.
Quick answers
Do I owe szocho if I have both a job and a business?+
If you hold employment of at least 36 hours a week, there's no minimum contribution base: you only pay szocho and social security on the business income you actually earned.
Social contribution tax guide →What happens if I lose my job?+
From that month you count as a main-occupation sole proprietor, and you owe contributions based on at least the minimum wage or guaranteed wage minimum, even if your income is lower. You must report the change to NAV.
Secondary or main occupation? →Am I entitled to sick pay through my business?+
Only if you actually paid enough contributions, for long enough, within that specific insured relationship. Eligibility through your job is a separate, independent question.
Does EV Napló detect that I've become a main-occupation proprietor?+
No, your insurance status is a setting you control. As soon as you update it, the app switches to calculating your tax and szocho under the main-occupation rules from that point on.
Don't pay more than you owe
Log your business income and expenses, and let EV Napló calculate your szocho and tax against your actual insurance status.
Get notified at launch
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