Build Hungarian Monthly Payroll Declaration (NAV 08 XML)
Skill: Convert payroll into the NAV monthly payroll & contributions declaration
Region: Hungary (Magyarország)
Category: Social security / payroll — járulékok (NAV '08)
Does: Takes a month's payroll and assembles the NAV monthly declaration form 08 (year-coded, e.g. 2508) XML (ÁNYK) — the consolidated return of withheld personal income tax (SZJA), social-security contributions (TB-járulék), and the social contribution tax (szociális hozzájárulási adó / szocho), reported per employee.
System: NAV ÁNYK — form 2508/'08 (year-coded)
Form
08is the central monthly payroll declaration: it carries the per-employee (nominative) detail of withheld PIT, the employee social-security contribution, and the employer's szocho. The form number is year-coded (e.g.2408for 2024,2508for 2025) — use the current year's ÁNYK template/schema. Block references below follow the '08 structure, not a verbatim XSD.
When this applies
- Employers/payers (kifizető) file form 08 monthly, by the 12th of the month following the payroll period; it reconciles employer obligations to NAV.
- Covers withheld SZJA advances, the employee TB-járulék (social-security contribution), and the employer szocho (social contribution tax), plus other levies as applicable.
Input data required
| Group | Fields |
|---|---|
| Payer | tax number (adószám), name, period (month/year), declaration type (eredeti/helyesbítő/önellenőrzés) |
| Per employee | tax identification (adóazonosító jel), TAJ (social-security number), name |
| Income & PIT | gross income subject to PIT, withheld SZJA advance, allowances applied |
| Contributions | employee social-security contribution base and amount (TB-járulék) |
| Employer levy | szocho base and amount (social contribution tax) |
| Summary | payer-level totals per obligation |
Structure (form 08 → XML)
Main sheet (fő lap) payer identification, period, declaration type, summary totals
Per-employee sheets one per employee (nominative detail):
adóazonosító jel + TAJ + name
PIT: gross base, withheld SZJA advance, allowances (családi kedvezmény, etc.)
Employee contribution: base × rate → TB-járulék
Employer: szocho base × rate → amount
Summary Σ withheld SZJA, Σ employee contributions, Σ szocho
Calculation rules
- Withheld SZJA = taxable income × the PIT rate (flat 15%), after applying eligible allowances (e.g. családi kedvezmény / family allowance, under-25/under-30 reliefs) at the employee level.
- Employee social-security contribution (TB-járulék) = contribution base × the combined employee rate (verify the current rate, commonly 18.5%).
- Employer social contribution tax (szocho) = base × the szocho rate (verify the current rate); plus any vocational/other contributions as applicable.
- Per-employee detail must sum to the main-sheet totals for each obligation; corrections use the helyesbítő/önellenőrzés type referencing the original.
- Amounts in HUF, whole forint.
Worked example (one employee, outline)
Main: adószám=12345678-2-42, period 2025-05, type=eredeti
Employee: adóazonosító=8123456789, TAJ=123456789, Kiss Anna
Gross 500,000 ; SZJA 15% = 75,000 (no allowance shown)
Employee TB-járulék 18.5% = 92,500
Employer szocho (rate × 500,000) = e.g. 65,000
Summary: Σ SZJA 75,000 ; Σ TB 92,500 ; Σ szocho 65,000
Emitted as the year's form 08 ÁNYK XML and filed to NAV.
Validation checklist
- Current-year form 08 (e.g. 2508) ÁNYK template/schema used; declaration type correct
- Payer adószám and period correct
- Each employee identified by adóazonosító jel + TAJ; nominative detail complete
- SZJA computed at the current PIT rate with eligible allowances applied
- Employee TB-járulék and employer szocho at the current rates
- Per-employee detail sums to the main-sheet totals per obligation
- HUF whole-forint amounts; deadline (12th of the following month) met
Last updated: 2026-05-31 — the form 08 number changes yearly and contribution rates change; confirm the current year's form/schema, PIT and contribution rates, allowances, and the deadline against current NAV (nav.gov.hu) guidance before use.