Bérszámfejt

Bérszámfejt is the Hungarian term for payroll calculation and processing, referring to the systematic calculation of wages, deductions, and payments to employees in accordance with Hungarian labor and tax law. The process typically begins with gathering data such as working hours, overtime, leaves, salaries, and benefits, and ends with issuing payslips and recording entries in payroll and accounting ledgers.

Key elements of bérszámfejt include calculating gross wages, bonuses, overtime, and allowances, followed by deductions and withholdings. These typically comprise personal income tax (SZJA), social security contributions, health insurance contributions, and any other required withholdings or garnishments. The result is net pay for employees, along with detailed payroll records and tax and social security reporting data.

Compliance and reporting are central to bérszámfejt. The process must align with the Labour Code, tax regulations, and social security legislation, and it involves protecting sensitive employee data. Regular reporting to authorities—such as monthly submissions to tax and social security authorities (in Hungary, NAV and related agencies)—as well as annual tax settlements and year-end statements, are common obligations. Payroll data is retained for audit purposes and must be handled in accordance with data protection rules.

Tooling and execution vary by organization. Bérszámfejt can be performed by in-house HR or finance staff, or outsourced to payroll service providers. It may be manual, semi-automatic, or fully automated using payroll software, often integrated with accounting and human resources systems. Accuracy, up-to-date legal knowledge, and data security are essential for effective payroll processing.