Elfizetés

Elfizetés is a Hungarian payroll term used to describe the overpayment of wages or benefits to an employee. The phrase is used in payroll accounting, HR records, and payroll audits to distinguish amounts paid beyond what is due from regular salary or benefits.

The concept covers situations where an employer has paid more than the correct amount. Common causes include payroll miscalculations, duplicate payments, retroactive pay adjustments, changes in tax or social contributions, and data-entry errors. Elfizetés can apply to regular wages, bonuses, overtime, or other compensation components.

Implications of elfizetés include a liability for the employer to recover the excess funds. Recovery is typically handled through adjustments in future payrolls or via a separate repayment agreement. Any deduction from wages or other recovery method must comply with applicable labor law and the employee's contract, and generally requires proper authorization and reasonable limits to protect the employee’s rights.

The recovery process usually involves identifying and documenting the overpayment, notifying the employee, agreeing on a repayment plan, and correcting payroll records and tax reporting as needed. Clear communication and written agreements help prevent misunderstandings and legal disputes.

Prevention focuses on robust payroll controls and regular reconciliations to catch errors early, alongside documentation and timely corrections when discrepancies arise. By maintaining accurate records and transparent procedures, employers can minimize the occurrence and impact of elfizetés.

See also: payroll, overpayment, wage garnishment, salary.