Our Lead Experts

Éva Puskás

Senior Payroll Manager

More than 20 years of professional payroll experience. For her, the complexity of legislation means the beauty of the profession and an inspiring environment. Her solution-oriented attitude combined with her professional background guarantee clients a supportive, predictable and efficient cooperation.

Éva Pásztor

Assistant Payroll Manager

She serves our partners with 15 years of experience in social security and payroll administration. Her broad expertise helps her develop long-term cooperation. Her work is characterized by a client-focused and flexible approach, made whole by several years of experience in HR areas.

Szilvia Molnárné Sallai

Payroll consulting expert

For businesses payroll is one of the areas that requires the most diverse knowledge and trust. In this position of trust, she considers high quality services as most fundamental, so the up-to-date following of regulations and their application in practice is the most important for her. She combines her payroll experience with consulting tasks.


Team Members




Persons on payroll

Payroll and Social Security Administration Services

Finacont provides full payroll and social security administration services:

  • Administration of new and leaving employees (NAV);
  • Complete monthly payroll and social security administration in accordance with the effective Hungarian legislation, and the internal regulations and systems of the company;
  • Performing social security pay office related tasks;
  • Creating bank transaction lists, and encrypted, electronic transaction files regarding wages and contributions (for any bank terminal);
  • Payroll of cafeteria (fringe benefit) items;
  • Performing tasks related to voluntary pension funds;
  • Administration related to pension and health insurance authorities;
  • Preparing electronic and/or paper-based tax and contribution returns, data provisions;
  • Preparing and sending employee payslips to the company’s contact person in pdf (company prints, envelopes and distributes payslips to the employees);
  • Generating monthly general ledger posting for all payroll as social security related accounts in a pre-defined format and in the structure required by the company’s accounting systems (except for creating interface);
  • Preparing monthly and quarterly payroll statistics;
  • Keeping contact with pension and health insurance authorities, and Hungarian Tax Authority with regards to submitted tax returns;
  • Performing payroll year-end closing work as per the relevant Hungarian regulations;
  • Representing the company before pension and health insurance authorities, and the Hungarian Tax Authority
  • Preparing mid-year and ad-hoc certificates for employees;
  • Informing the company on the major changes in legislation (in a newsletter);
  • Providing time and attendance recording system;
  • Providing a webcafeteria module;
  • Providing e-payslips

Payroll Advisory and Consulting Services

Our advisory and consulting services are offered on the basis of a preliminary calculation, at hourly rates.

Disposing and archiving employment and payroll paper-based documents piled up at companies. We sort the documents based on their retention periods. We perform the archiving process, we prepare a disposal report on disposable documents. As a result of the process, the company is able to save time and space.

It is known that the tax authority prepares a draft income tax return for individuals. However, there are income types (for example income from individuals or from abroad) that are not included in the draft or the tax authorities are not aware of our decision on what tax benefits we want to validate. Let us help you with preparing your income tax return and our colleagues will take care of it with professional thoroughness. No personal presence is required at all, everything is done electronically from receiving certificates to sending tax returns.

With this service, we aim to help mothers to-be to see more clearly what benefits they are eligible for regarding childbirth, and what amounts they can expect. This allows the family to have a more predictable outlook on their income after having a baby. Such a calculation can be especially crucial before changing workplace, or when someone looks for a job or moves back from abroad.

It is very important for both the employer and the employee to know the legal background of terminating an employment. On a case-by-case basis, our consultation provides information on whether an employee is eligible for severance pay, when the notice period begins, whether the employment period end needs to be justified, whether the employee can expect a reimbursement for his/her holidays, or if she/he is eligible for other remuneration, and what needs to be considered in case of a fixed-term employment. All details taken into account during a termination are turned into numbers.

At a certain stage of our life, we are more and more concerned with the question that for how long we need to work to reach the statutory retirement age, and what amounts we can expect when we retire. We prepare an old-age pension pre-calculation based on data available.

The length of service time plays an important role in the retirement process. The records of the Government Office do not necessarily show the actual service time of an individual. A main reason for this is the provision of incomplete or incorrect data by previous employers. Based on the certificates and documents available, we provide support in the data verification process.

It is important for the management to know when a company becomes a social security pay office. An employer where the number of employees consistently has reached 100 persons must establish a social security pay office, and the employer is obliged to take care of social security and other tasks. We guide you through the establishing process from the beginning till its end.

In our fast changing world, it is reasonable to ask what kind of taxes and contributions a new allowance entails (e.g. introducing a cafeteria system, or a new, special allowance). We prepare the tax and contribution calculation of allowances and incomes in accordance with the effective legislation, from both the employer’s and employees’ perspective, so you will be able to make your decisions more easily.

A huge portion of expenses for businesses is wage costs. Restructuring a wage system may have a multi-layered impact so it can be useful to make condition-dependent calculations of possible payment events e.g. wage structure changes, salary increase and its effects, etc.

Changes requiring the amendment of a legal relationship may occur during an employment e.g. when the special legal relationship of ‘company members participation’ (társas vállalkozó’) turns into the legal relationship of employment. During the change, after examining all circumstances (labour law, civil code, taxation and social security aspects), we recommend the most advantageous legal relationship. A model is presented with a calculation to make the decision easier and more transparent.

We recommend this service if you do not know the legal background of jurisdiction determination when establishing a legal relationship with a foreign individual. We determine the jurisdiction of the individual, examining both taxation and social security requirements.

If the employer plans to start an employment relationship with a third country national who plans to stay in Hungary for more than 3 months, it is necessary to request a residence permit. We are happy to assist you in this process.

For employment, it is essential for the foreign individual to have a social security number. We help the employee obtain a social security number as soon as possible. We make the request process seamless.

Under Hungarian legislation, a foreign company (employer) that is not obliged to be incorporated/registered in Hungary must request a tax number from the Tax Authority if it employs someone in Hungary under a legal relationship with insurance (social security payment) obligation. We take this burden off your shoulders as we carry out all the administrative tasks in relation with requesting a tax number, so the tax authorities can generate the Hungarian tax number as soon as possible.

Work time frame is a tool of the employer, with which the employer can align working time to the company’s operation and its production particularities. We present the most important information on, and regulations and practicalities of the introduction of a work time frame. As part of this, we provide consultation to answer any questions you may have. Personal presence is not required as we can provide this service online.

We offer advisory/consulting services for unique and special cases as well. The professional knowledge of our experienced colleagues allows us to find the best solution tailored to your needs.

Our Motto:

Problems do not exist. They are merely tasks to be solved.

Frequently Asked Questions

As the amount of the benefit does not exceed 10% of the minimum wage (in 2022 it was HUF 20,000), book vouchers can be given to employees as low-value gift. Low-value gifts can be provided no more than once a year. The tax base is 1.18 times the value of the benefit (HUF 15,000 in this case), after which 15% personal income tax and 13% social contribution tax must be paid, i.e. HUF 4,956. Taxes must be paid and declared by the company till the 12th of the month following the month of the benefit. A record must be kept of this kind of benefit, and the record should specify the type and value of the gift, the date of handover, and the data of the individual receiving the gift.

A retired employee is entitled to 15 working days of sick leave per year. If he has used up the sick pay for these 15 days, he will not be eligible for sick pay anymore due to the lack of insurance relationship. Nevertheless, he is obliged to prove his inability to work to his employer. The general practitioner must issue a document proving that the employee is incapable of working, regardless of whether the employee is eligible for sick pay or not.

Upon termination of the employment relationship, the employee is entitled to severance pay only if certain conditions are met. Based on the provisions of the Labor Code, severance is not paid if the employee resigns. Nevertheless, it is possible for the parties to jointly agree on severance payment. In this case the legal ground and the amount of the severance must be included in an agreement.

The reclaimed tax is remitted by Hungarian Tax Authority no later than 30 days after the tax return is received or the amended tax return draft is approved. When calculating this 30 days, the postal delivery length should also be considered, if applicable.


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