Hungary


Abolition of paper-based Social Security Booklet

Impact date: 1 January 2026

As of 1 January 2026, the physical Social Security Booklet (TB-kisköny) has been replaced by a modern electronic registry to reduce administrative burdens. The new e-TB kiskönyv allows employers to access the employee’s necessary insurance information online for calculating benefits. The e-TB kiskönyv will serve as a comprehensive registry containing the insured person’s personal data and Social Security number (TAJ). It will also detail employment history, as well as records of health insurance monetary benefits.

Employer implications/action needed

N/A

Employer risk N/A

Link https://www.allamkincstar.gov.hu/egeszsegbiztositas/Tarsadalombiztositasi_kifizetohelyek/e-tb-kiskonyv

Increase of the minimum wage and the guaranteed minimum wage for skilled workers

Impact date: 1 January 2026

From January 2026 the Hungarian government has increased the monthly minimum wage to HUF 322,800 (approx. €850) and the guaranteed minimum wage for skilled workers to HUF 373,200 (approx. €980).

Employer implications/action needed

N/A

Employer risk N/A

Link https://kormany.hu/hirek/2026-ban-11-szazalekkal-nott-a-minimalber-7-szazalekkal-a-garantalt-berminimum

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Katalin Varga Partner


E: varga@eversheds-sutherland.hu T: +36 13 943 121

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