The enforcement law was amended on July 1, 2025. The changes affect the non-deductible portion of income and the treatment and protection of family allowances. The exemption from deduction does not apply to the enforcement of child support and childbirth-related costs.
Debtors may have more money in their pockets after wage garnishment from July
Change in the portion of income exempt from deduction
The portion of income exempt from deduction changed on July 1, 2025, meaning that instead of the previously generally applied amount of HUF 60,000 net, 60% of the current minimum wage net will now be exempt from enforcement.
This is currently HUF 116,029 net, which must be paid to the
employee in full and exempt from enforcement in the case of both full-time and
part-time employment. This rule already had to be applied to the payment of
June salaries if they were paid in July, as the date of payment and not the
reference period must be taken into account.
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Protection of family allowance
From July 1. 2025, the net amount of family allowance will also be exempt from garnishment.
This means that when determining the basis for the garnishment, the
amount arising from the debtor's net salary due to the applicable family tax
and contribution allowances must be disregarded. This amount must be
transferred in full to the debtor.
On the contrary, the rule remains in force which says that if after the suspension, the amount payable to the debtor exceeds HUF 200,000, the amount above this limit may be enforced without restriction. In other words, even if the amount of the family tax allowance is added to the generally exempt portion, the debtor should not get more than HUF 200,000 after deductions.
However, the above rules have to only apply in cases initiated after
July 1. 2025, in cases already started before July 1. 2025, the net amount
of the family allowance may still be garnished under the previous rules.
Therefore, even if someone has three children and would be entitled to a family
allowance of HUF 99,000, only the mandatory exemption (HUF 116,029) will remain
if his enforcement case began before July 1., 2025.
It is also important to note that the exemption from withholding tax only applies to the net amount of the family allowance and thus does not apply to other tax and contribution allowances, such as personal allowances, social security contributions for retired employees, the first-time marriage allowance, the allowance for young people under 25, and the allowance for mothers with multiple children.
For employees who join after July 1.
2025, the new employer must clarify whether the enforcement proceedings
began before or after July 1. 2025, as this information is not apparent from
the certificates received from the previous employer, because it is not
mandatory data. To this end, the necessary data must be requested from the
enforcement officer, the employee, or the former employer.
