Minimum Wage or Guaranteed Wage Minimum? This Decides How Much You Pay in Contributions

Many sole traders don't realize that the minimum base for TB (social security contribution) and szocho (social contribution tax) can be one of two different amounts — and the difference between them can mean tens of thousands of forints a month in the contributions due.

The Two Numbers

In 2026:

Minimum wage: HUF 322,800/month
Guaranteed wage minimum: HUF 373,200/month

The difference between the two isn't arbitrary: the guaranteed wage minimum applies to positions requiring at least a secondary-level education or a professional qualification, while the plain minimum wage applies to activities below that level.

Why Does This Matter If You're on Flat-Rate Tax or VSZJA?

For sole traders on flat-rate tax or VSZJA (personal income tax based on actual business profit), the minimum base for TB and szocho — i.e. the amount you have to pay contributions on even if your actual income is lower — depends on the nature of your activity:

If your activity doesn't require a qualification, the minimum wage (HUF 322,800) is the applicable minimum base.
If your activity requires a qualification (e.g. many service and consulting activities fall into this category), the guaranteed wage minimum (HUF 373,200) is the minimum base.

This means two sole traders with the same revenue — if one does an activity requiring a qualification and the other doesn't — can pay different minimum TB and szocho burdens.

When Is This Question Not Relevant?

If you're a side-business sole trader — meaning you have another legal relationship that provides TB coverage — you typically don't owe payment based on the minimum contribution base for your side business (see our article on side-business sole traders). This question is primarily relevant for full-time sole traders.

How Is It Decided Which Category You Fall Into?

It's decided based on your activity code (TEÁOR, the Hungarian business activity classification code) whether your activity counts as requiring a qualification. If you're unsure, it's worth checking NAV's (the Hungarian Tax Authority's) current guidance or asking an accountant — a misclassification can cause a significant difference in your payments over the long run.

What to Watch For

Check which category your activity falls into — don't assume, look it up.
Factor the difference into your planning — a roughly HUF 50,400 difference (373,200 − 322,800) in the base, once the contribution rates (18.5% TB + 13% szocho) are applied, adds up to a meaningfully larger monthly amount.
If you're a side-business sole trader, check whether the minimum base even applies to you — this often eliminates the question entirely.

Penzum Helps

Based on the data recorded in Settings, Penzum automatically takes the appropriate minimum contribution base into account in its calculations — you don't need to keep track yourself of which figure applies to you.

Not sure which category your activity falls into? You can find further guidance in the Penzum Help Center. (exact link pending verification and insertion)