Payroll services

Payroll is a complex profession that requires comprehensive knowledge. Optimal work by the payroll expert results nearly always in large amounts of tax and contribution savings.

Lelkes Könyvelőiroda - Bérszámfejtés

Finding the most suitable, most favorable solution

An individual, when earning any form of income, be it employment, assignment, membership or other legal relationship, has to pay taxes and contributions.

The question is: how do we find the best way for this? Do we even think about finding it? Payroll staff at the Lelkes Accounting Office are concerned about this.

Lelkes Könyvelőiroda - Bérszámfejtés

Payroll, to say the least, can be much more complex than accounting itself.

Why is this the case?

Work of the payroll specialist does not solely compromise payroll accounting

Today, in Hungary, one needs to be familiar with a lot of laws and regulations in order to best judge a legal relationship and to get around it.

In ordinary language, the legal relationship expresses the way of person (CEO, owner) as whom we are present in the company or business. What is best or the most appropriate for me, and of course, this also applies to the individuals who work for my company.

The work of the payroll experts is not only performing payroll services for the month, onboarding and offboarding, administration, labor matters, but also finding the right legal relationship. This is an important thing that many people don’t even think of as a business executive. In the Lelkes Accounting Office, finding the right legal relationship for employees in the company is a priority during the work of the payroll staff. Of course, once a company has some form of legal relationship established, it is also necessary to consider whether these relationships can be modified, and if so, under what conditions. Finding the most appropriate legal relationship within the legal framework can result in significant savings.

Payroll Services of the Lelkes Accounting Office

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Payroll services

  • Onboarding / offboarding of employees, their notification to authorities
  • Employment and wage consultancy
  • Records of employees
  • Settlement of leaving employees and preparation of their certificates.
  • Payroll accounting for employees with regular and flexible work schedules
  • Payroll accounting of wage supplements or fringe benefits
  • Payroll accounting for contracted agents
  • Complete deduction management.
  • Preparation of pay slips, signing lists.
  • Preparation of monthly data services, declarations
  • Calculation and declaration of rehabilitation and vocational training contribution
  • Issuance of employer’s certificates
  • Preparation of a list of taxes and contributions to be transferred monthly
  • Preparation of personal income tax returns
  • Addressing and recording supply requirements and their accounting.
  • Preparation of labor statistics (monthly, quarterly, annual)
  • Preparation of a ledger posting on benefits.
  • Elaboration of wage systems (time-based wage, performance-based wage, monthly fee)


The Lelkes Accounting Office Budapest is a member of the National Association of Hungarian Tax Advisers and Accounting Services.