Bérjegyzék

Bérjegyzék, in Hungarian payroll terminology, is a document that summarizes an employee’s pay for a given period. It lists gross earnings, deductions, and the resulting net pay, and is usually issued by the employer to the employee. The payslip may be provided in paper form or electronically and is kept as part of payroll records.

Typical elements include: employee data (name, identifier, position), pay period, gross earnings (base wage, overtime, bonuses, allowances), deductions (personal income tax, social security contributions, health insurance, pension contributions, and any other levies), and net pay. Many payslips also show year-to-date totals for gross pay, deductions, and net pay, as well as the tax base and social security bases.

Legal framework: In Hungary, employers are required to provide a payslip for each wage payment and to maintain payroll records in accordance with tax and social security regulations. The document serves as a basis for personal income tax calculation and social insurance eligibility, and it may be used by employees for verification, loan applications, or social benefits. Data protection rules apply to the handling of personal payroll information.

Formats and context: While traditional paper bérjegyzék still exist, electronic payroll systems are common, particularly in larger organizations. The term is primarily used within Hungary and in Hungarian-language contexts; equivalent concepts exist in other countries under different names, such as payslip or wage statement.

See also: bérszámfejtés, személyi jövedelemadó (SZJA), társadalombiztosítási járulék (TB), NAV.