If the private individual in question has an employment relationship with a workweek exceeding 36 hours, then they are considered to have an employment relationship that provides insurance as their primary place of work.
Sole Proprietor
As long as the individual is employed—i.e., works more than 36 hours per week—they must be registered as a part-time taxpayer under the simplified taxation system (átalányadózó). A sole proprietor who has a primary employment relationship with a workweek exceeding 36 hours is considered a part-time entrepreneur and is required to pay social security contributions (Tb – társadalombiztosítási járulék) at a rate of 18.5% on the actual income earned that is subject to tax.
Under the simplified taxation system, the rule remains in effect for part-time sole proprietors that the tax base is determined according to the personal income tax (Szja) rules. This means that up to an annual income of HUF 2,908,000 in 2025, there is no obligation to pay either personal income tax or social and healthcare contributions. The social contribution tax (Szochó) is 13% of the tax base. That is, up to the specified threshold of HUF 2,908,000, there is no obligation to pay contributions (Tb, Szochó) or personal income tax (Szja).
Personally Involved Member in an LLC (Kft.)
It is presumed that in the LLC the individual works as a managing director under a commission contract (megbízási jogviszony), although other activities are also possible. In this case, the individual also obtains the status of a company entrepreneur (társas vállalkozó). Since the private individual has a primary full-time job (with an 8-hour workday), it means that within the framework of multiple legal relationships (többes jogviszony), there is no obligation to pay contributions in the LLC, and the individual is exempt from the obligation to pay contributions based on the minimum wage.
Regarding personal income tax and social contributions, the obligation to pay arises only from the actual income received.
Even if no income arises under the commission contract, there is still an obligation to notify the tax authority using the form 25T1041, which must be completed and submitted. In this form, in the section on employment relationships, the status of company entrepreneur (társas vállalkozói jogviszony) must be indicated for a 36-hour workweek. This is reflected on additional sheet No. 13 of the second page, where the employment relationship code is 1452.
Furthermore, a monthly declaration 08 must be submitted—even with zero values—where only information is provided on sheet M, and the employment relationship code is 035.