Milyen főbb munkaügyi változásokkal kell számolni 2026-ban?

2026.02.10.

Changes to Mandatory Minimum Wages

How will the minimum wage change from January 1, 2026?

From January 1, 2026, the minimum wage for full-time employees will be HUF 322,800 per month, which may require employers to review their labor costs and wage structures.
What will the guaranteed minimum wage be in 2026?
For jobs requiring at least a secondary-level qualification, the guaranteed minimum wage will be HUF 373,200 per month. This particularly affects the maintenance of pay ratios between physical and intellectual job categories.

Working Time Organization and Rescheduled Working Days

How many rescheduled working days are planned for 2026?
In 2026, there will be three rescheduled working days, which employers must take into account when planning work schedules and production activities.

Which days are affected by rescheduling?

January 10, 2026 (Saturday) – working day (instead of January 2)
August 8, 2026 (Saturday) – working day (instead of August 21)
December 12, 2026 (Saturday) – working day (instead of December 24)

The purpose of these changes is to provide longer continuous rest periods, although they require additional communication with employees. There are also long weekends independent of rescheduled working days:

April 3–6, 2026 – 4‑day weekend (Easter)
May 1–3, 2026 – 3‑day weekend (Labor Day)
May 23–25, 2026 – 3‑day weekend (Pentecost)
October 23–25, 2026 – 3‑day weekend (National Holiday)


Expansion of Tax Allowances

What tax allowance changes affect families?
From January 1, 2026, mothers under the age of 40 with two children will also be eligible for full income tax exemption. This applies to mothers who turn 40 after December 31, 2025.
From 2026, the family tax allowance increases to:

HUF 133,340 per child for one child
HUF 266,660 per child for two children
HUF 440,000 per child for families with three or more children

These modifications directly increase the net income of eligible families.

What should HR and payroll pay special attention to?
Proper eligibility checks, clear communication, management of declarations, and updating payroll software will be essential for compliant implementation.

Abolition of the Social Security Booklet (“TB kiskönyv”)

What does the discontinuation of the paper-based social security booklet mean?
From 2026, the paper-based social security booklet will be fully phased out to support the digitalization of employment-related records. The aim is to reduce administrative burdens and simplify procedures. Employers must update internal regulations and employee information materials accordingly.
Under current rules, employers must hand over existing paper-based booklets to employees when their employment relationship ends.

Professional Summary

What is the key takeaway when preparing for 2026?
The 2026 labor-related changes require not only legal compliance but also deliberate planning in wages, working time management, and HR operations. Early preparation can provide employers with a competitive edge both in cost control and employee satisfaction. We help with labor and HR administration issues.