🇭🇺 Hungary PYHU — SAP ECP Hungary Complete Guide

Module: PYHU | Molga: 77 | Currency: HUF | Group: Europe

Key Statutory Facts

Parameter
Value
TB Social Insurance EE
18.5% (pension 10%+health 7%+unemployment 1.5%)
SZOCHO ER
13% (Social Contribution Tax)
SZJA Income Tax
Flat 15% — one of EU's simplest models
Family Allowance
Tax credit per child (adókedvezmény)
13th Month
Contractual (many sectors)
No TB Ceiling
No ceiling on social insurance contributions
Year-End
M30 income statement by Jan 31
Monthly
08-as bevallás to NAV by 12th

6×6×6 Framework — 6 Chapters

Chapter 1: Foundation

NAV registration | OEP/NEAK health | PYHU activation | EKHO alternative

Chapter 2: Enterprise Structure

Megyék | TB categories | SZJA groupings | Cafeteria plan | HUF wage types

Chapter 3: Integration

PTP | TAJ (social insurance) | Adóazonosító | EKHO flag | Family allowance data

Chapter 4: Payroll Engine

PYHU schema | TB PCRs | SZOCHO ER | SZJA flat 15% | Cafeteria benefit calc

Chapter 5: Operations

08-as bevallás monthly (NAV) | SZOCHO+TB payment | M30 annual | Bérjegyzék

Chapter 6: Go-Live

NAV validation | Cafeteria test | SZJA parallel | M30 parallel | Hypercare