Hungary¶

The Hungarian human resources localization consists of two modules:

Hungarian HR Localization (l10n_hu_hr) adds the Hungarian employee data — FEOR-08 occupation codes, personal income tax reliefs and identifier validation. It works without the Salary application and is described in the Employees documentation as well.
Hungarian Salary Sheet (l10n_hu_hr_salary_sheet) fills the Salary application’s catalogues with the Hungarian data set, and adds the two rules that are genuinely Hungarian.

Note

l10n_hu_hr does not depend on the l10n_hu accounting localization; the two can be installed independently.

Hungarian employee data¶

FEOR-08 occupation codes¶

Every Hungarian employment registration quotes an occupation code of the FEOR-08 classification. The catalogue is available in Employees app ‣ Configuration ‣ FEOR-08 Codes, with the Code, the Designation and the Major Group.

Set the default code of a job position in the FEOR-08 Code field of the job position. A contract inherits the code of its job position and can override it.

Identifier validation¶

The standard Identification No and SSN No fields of employees and of their dependants are validated as the Hungarian tax identification code (adóazonosító jel) and social security number (TAJ), check digit included. Spaces and dashes are removed automatically, so a value typed with separators is accepted rather than rejected.

Personal income tax reliefs¶

The statutory relief catalogue is in Employees app ‣ Configuration ‣ Tax Relief Types, in the legally fixed order of application. Each type carries its Maximum Duration (Months), its Age Limit, and whether it Requires Dependants.

Record the reliefs an employee actually claims on the employee form, in the Tax Reliefs tab:

Relief Type: the statutory relief claimed.
Monthly Amount: the monthly amount of the relief.
Valid From and Valid To: the period the claim covers.
Dependants: the dependants the relief is based on, for the relief types that require them.
Declaration Date: the date of the employee declaration the claim is based on.

The Status of a claim is Future, Active, or Expired, derived from its validity dates.

screenshot: hr-salary-hu-tax-reliefs

menu: Employees ‣ Employees ‣ (open an employee) ‣ Tax Reliefs
shows: The Tax Reliefs tab listing a family relief claim with its relief type, monthly amount, validity dates, the dependants it is based on and its status.
highlight: The Dependants column and the Status column (red frame).
data: Employee "Anita Kovács" with a family relief valid from 2026-01-01 based on two dependants, status Active.
module: l10n_hu_hr
notes: English UI, light theme, 1440px width. Use invented personal data.

Employment state¶

The Employment State field in the HR Settings tab of the employee form is derived, not entered: Active while a contract is running, Suspended while a suspending time off covers today, and Terminated once the departure date has passed. It is empty for an employee with no running contract.

EKHO on the contract¶

When an employee has opted for the simplified contribution to public revenues, tick EKHO on the contract and enter the Wage Taxed Normally — the part of the gross wage still taxed under the general rules; the remainder falls under EKHO. The contract also shows the Weekly Hours derived from the working schedule, which is the figure Hungarian employment registrations are filed with.

The Hungarian salary data set¶

Installing Hungarian Salary Sheet fills the catalogues with:

Contribution regimes with dated factors, each carrying the legal reference its factors come from: General Rules, EKHO, Employment of a Pensioner, Simplified Employment and Tax Free.
Engagement types: Employment Relationship, Mandate Contract, Character or Article Fee, Casual Work or Event, Employment of a Pensioner and Private Individual with a Tax Number.
Salary components: Base Salary, Absence Pay Supplement, Weekend Premium, Variable Bonus, Sick Leave Loss, Other Deduction, Tax Relief, Expense Reimbursement, Commuting Allowance, Net Payout (Reported), and the day counters Worked Days, Sick Days, Leave Days and Unpaid Days.
Time off mapping: which absence suspends the employment relationship and which day bucket of the salary sheet it feeds. The mapping is written at installation and a later change made by the company survives a module update.

Sick leave loss¶

Hungarian sick leave is paid at 70% of the absence pay, so 30% of it is lost. The Sick Leave Loss line of a salary sheet is the only value the localization derives; it is computed from the gross of the month, the working days of the period and the number of sick days. The rate factors are read from the contribution regime in force on the first day of the period, so a change in the statutory rate is a data change and the months already closed keep their own figures.

Tax relief lines¶

A Tax Relief line is generated on the salary sheet for each relief the employee has declared, for the months its validity actually covers. The line keeps a reference to the claim it came from.

Regime split¶

Hungarian figures have to be handed over to the payroll provider split by taxation. The Regime Split tab of a salary sheet reports the Gross, Net and Employer Cost separately under General Rules and under EKHO.

screenshot: hr-salary-hu-regime-split

menu: Salary ‣ Salary ‣ Salary Sheets ‣ (open a sheet) ‣ Regime Split
shows: The Regime Split tab with the General Rules and EKHO groups, each showing gross, net and employer cost.
highlight: The EKHO group (red frame).
data: Employee with an EKHO contract, period "2026-03"; part of the wage under general rules, the rest under EKHO.
module: l10n_hu_hr_salary_sheet
notes: English UI, light theme, 1440px width.