Munkabér

Munkabér is the compensation paid to an employee in exchange for labor. In Hungarian usage, the term denotes the wage or salary provided by an employer and is most often cited as the gross amount before statutory deductions; net take-home pay results after taxes and social security contributions. The word comes from munka (work) and bér (wage).

Components of a munkabér typically include base wage (alapbér), allowances and supplements (kiegészítő juttatások), overtime pay (túlóra díja), bonuses and incentives, and occasionally piece-rate pay. Wages can be expressed as monthly salaries or hourly rates, depending on the contract and sector.

Legally, munkabér is regulated by Hungarian labor law. Employers must comply with rules on minimum wage (minimálbér) and the guaranteed minimum wage (garantált bérminimum) and pay agreed wages in a timely manner. The gross munkabér is subject to personal income tax and social contributions; the employee receives net pay after deductions. Pay slips and payroll reporting are required.

Statistical data on munkabér are published by authorities such as the Hungarian Central Statistical Office (Központi Statisztikai Hivatal, KSH), which reports average gross and net wages by sector, region, and year. The term is widely used in economic analysis, labor market reporting, and contract negotiations.