How the Hungary nettó bér calculator is verified

Inputs

Input	Field	Type
Bruttó bér / hó (HUF)	`grossMonthly`	number
25 év alatti	`under25`	boolean

The formula

Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.

Derived value	Field	Formula (JSONata)
SZJA (15%)	`pit`	`under25 ? 0 : $round(grossMonthly * $const.pitRate, 2)`
TB (18,5%)	`tb`	`$round(grossMonthly * $const.tbRate, 2)`
Nettó / hó	`netMonthly`	`$round(grossMonthly - pit - tb, 2)`

Rates and thresholds

The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.

Constant	Value
`pitRate`	0.15
`tbRate`	0.185

Test vectors (2)

Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.

Case 1 — S1 600,000 HUF single

given `grossMonthly`	600000
given `under25`	no
expect `pit`	90000
expect `tb`	111000
expect `netMonthly`	399000

Case 2 — S2 600,000 HUF under 25 — PIT exempt

given `grossMonthly`	600000
given `under25`	yes
expect `pit`	0
expect `netMonthly`	489000

Sources

NAV · checked 2026-08-02

Check it yourself — and reuse it

The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.

This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.

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