munkadíj

Munkadíj is a Hungarian term referring to the remuneration for labor or services provided under a contractual arrangement. It denotes the fee paid for professional work and is distinct from a salary paid by an employer in an employment relationship. Munkadíj is typically agreed in a service contract and invoiced by the service provider to the client. It can be calculated as an hourly rate, a daily rate, or a fixed project fee, and may include or exclude expenses or value-added tax depending on the agreement and the party’s status.

Used across freelancing, consulting, engineering, crafts, and other professional services, munkadíj is commonly defined in civil-law contracts such as megbízási vagy vállalkozási szerződés. The terms of payment, timing, and tax handling differ from standard wages; freelancers issue invoices and pay taxes under self-employment or business regimes, while employees receive wages under labor law. Tax and social contributions depend on local regulation and contract status.

Thus, munkadíj functions as a market-based price for labor in non-employment contexts, complementing or replacing salary in contractual work.

See also: fizetés, díjazás, adózás, ÁFA.