bérszámfejtési

Bérszámfejtés, or payroll processing, is the administrative function responsible for calculating and recording employees’ remuneration in line with Hungarian law. It encompasses the calculation of gross wages, overtime, bonuses, and other earnings, as well as the deduction of taxes, social security contributions, health insurance contributions, and other withholdings to determine net pay. It also includes issuing payslips, remitting statutory amounts to authorities, and maintaining payroll records.

Key components and workflow include input data such as attendance, absences, overtime, and benefits; application of statutory rules for personal income tax (szja), social contributions (tb járulékok), and health insurance; calculation of net pay; generation of payroll registers and reports; and filing and remittance to authorities such as the National Tax and Customs Administration (NAV) and the social security system. The process also covers year-end reconciliations, tax declarations, and proper archiving and data protection.

Implementation and governance typically involve payroll specialists or accountants, often using dedicated payroll software or outsourcing to third-party providers. Payroll systems are usually integrated with human resources information systems and time and attendance modules to ensure data consistency. Because tax laws and social security rules change frequently, bérszámfejtés requires regular updates to calculation rules and reporting formats. Accuracy and compliance are essential to avoid penalties and to maintain employee trust.