{"id":709,"date":"2022-05-19T15:39:36","date_gmt":"2022-05-19T15:39:36","guid":{"rendered":"https:\/\/startersites.io\/blocksy\/bizconsult\/?p=709"},"modified":"2026-08-18T09:00:29","modified_gmt":"2026-08-18T07:00:29","slug":"annual-schedule-of-payroll-accounting","status":"publish","type":"post","link":"https:\/\/konyvelesimegoldasok.hu\/en\/a-berszamfejtes-eves-utemterve\/","title":{"rendered":"Annual payroll schedule"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Payroll is one of the least flexible processes for businesses: salaries must arrive on time, tax returns must be submitted by the deadline, and registrations must occur before work begins. Those who experience this as a monthly firefighting exercise typically do not have an issue with the rules themselves, but rather with the scheduling. Below, we walk through the yearly rhythm to see what to pay attention to and when.<\/p>\n\n\n\n<h2 id=\"a-havi-ciklus-a-rendszer-gerince\" class=\"wp-block-heading\">The Monthly Cycle: The Backbone of the System<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Before discussing the annual schedule, it is worth noting that payroll is essentially a monthly repeating process. It consists of four phases, each of which should be assigned a fixed date within the month:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Data collection.<\/strong> Timesheets, leave, sick leave periods, overtime, shift allowances, variable salary elements, bonuses, and fringe benefits. This phase determines the quality of the entire month\u2014incomplete data does not fix itself later.<\/li>\n\n\n\n<li><strong>Payroll calculation.<\/strong> Calculating salaries, deductions, and contributions, and preparing payslips.<\/li>\n\n\n\n<li><strong>Payment.<\/strong> Compiling the bank transfer list and disbursing net salaries by the deadline specified in the employment contract or relevant legislation.<\/li>\n\n\n\n<li><strong>Tax filing and payment.<\/strong> Submitting monthly tax and contribution returns, and paying public charges.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If these four phases are written into the calendar\u2014rather than kept in memory\u2014payroll remains uneventful in most months. Errors almost without exception arise where data collection is delayed, causing subsequent steps to pile up.<\/p>\n\n\n\n<h2 id=\"ev-eleje-az-alapok-ujrahangolasa\" class=\"wp-block-heading\">Beginning of the Year: Retuning the Basics<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The first months of the year are about review. This is when legislative changes take effect, updates linked to the minimum wage and guaranteed minimum wage are implemented, and employee tax deduction declarations should be reviewed. Employee declarations\u2014such as those related to family tax benefits or other tax relief\u2014are not valid indefinitely: changes in data must be tracked, otherwise an unpleasant difference may arise at year-end.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Determining annual leave entitlements also falls at the beginning of the year. In addition to basic leave, eligibility for supplementary leave\u2014based on age, children, health condition, or job role\u2014must be reviewed and recorded in system registers. Specific entitlements must always be determined in accordance with applicable labor law regulations.<\/p>\n\n\n\n<h2 id=\"az-adoeves-zaras-teendoi\" class=\"wp-block-heading\">Tasks of the Tax Year Closing<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Administration related to the previous year also occurs during the early part of the year. This includes issuing employee income certificates, completing annual summary reporting, and settling annual accounts for fringe benefits and specified non-wage benefits. This is where inaccurately maintained records throughout the year backfire: missing data must then be reconstructed retroactively.<\/p>\n\n\n\n<h2 id=\"ev-kozben-a-szabadsagok-es-a-tavolletek-kezelese\" class=\"wp-block-heading\">Mid-Year: Managing Leaves and AbsencesMid-Year: Managing Leaves and Absences<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The spring and summer months require special attention due to vacation scheduling. Two aspects are important. First, the employer has a record-keeping obligation: granted and remaining leave must be trackable at all times. Second, vacation scheduling should also be planned from a business perspective so that the entire remaining allowance does not pile up into the final quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">During this same period, administration related to sick pay and other benefits typically increases as well. Documents required for applying for sick pay, Infant Care Allowance (CSED), and Child Care Allowance (GYED) should be forwarded to payroll immediately upon generation\u2014retroactive submission always involves more work and can also delay the payout of employee benefits.<\/p>\n\n\n\n<h2 id=\"belepes-es-kilepes-a-legszigorubb-hataridok\" class=\"wp-block-heading\">Onboarding and Offboarding: The Strictest Deadlines<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Employment-related registrations are tied to events rather than the calendar, leaving the smallest margin for error. Employee insurance registration must take place before work commences\u2014this is where omitted or late submissions can lead directly to penalties. Therefore, it is best practice to make signing the employment contract and notifying payroll part of a single, unified workflow rather than two separate events.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Offboarding follows a similarly strict procedure: issuing exit documentation, final accounts, possible leave payouts, and deregistration all occur according to a defined order. A well-prepared exit template prevents many disputes here.<\/p>\n\n\n\n<h2 id=\"ev-vege-tervezes-a-kovetkezo-evre\" class=\"wp-block-heading\">Year-End: Planning for the Next Year<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The final quarter presents a dual task. On one hand, the current year must be closed: granting remaining leave, settling annual benefit balances, and resolving pending items. On the other hand, planning for the following year begins\u2014shaping wage developments, headcount plans, and benefit packages. For the latter, it is essential to calculate total employer cost rather than just gross wages, as this makes the financial impact of decisions realistically comparable.<\/p>\n\n\n\n<h2 id=\"foglalkoztatasi-formak-nem-mindegy-milyen-keretben\" class=\"wp-block-heading\">Forms of Employment: The Framework Matters<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Part of annual planning is also considering what legal relationship you employ in. The employment relationship, the mandate relationship, and simplified employment involve different administrative burdens, different public charges, and different legal consequences. However, the choice must always adapt to the nature of the actual work performed: a cooperation formally called a mandate, but in reality showing the characteristics of an employment relationship, can be reclassified in the event of an inspection. Therefore, choosing the appropriate form is not a cost-optimization trick, but a matter of compliance.<\/p>\n\n\n\n<h3 id=\"szeretne-kiszamithatova-tenni-a-berszamfejtest\" class=\"wp-block-heading\">Would you like to make payroll predictable?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ha szeretn\u00e9, hogy a b\u00e9rsz\u00e1mfejt\u00e9s \u00e9s a TB-\u00fcgyint\u00e9z\u00e9s napt\u00e1r szerint, hat\u00e1rid\u0151re m\u0171k\u00f6dj\u00f6n, <a href=\"\/en\/contact\/\">request a quote<\/a> If you want payroll and social security administration to operate on schedule and on time according to the calendar, request a quote\u2014fill out the short form, and we will contact you.<\/p>","protected":false},"excerpt":{"rendered":"<p>Payroll runs smoothly when it follows the calendar. Monthly cycle, early-year review, leave management, and year-end planning \u2014 all in one clear annual schedule.<\/p>","protected":false},"author":2,"featured_media":932,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_gspb_post_css":"","footnotes":""},"categories":[4,5],"tags":[],"class_list":["post-709","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-construction","category-financial"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":7}},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A b\u00e9rsz\u00e1mfejt\u00e9s \u00e9ves \u00fctemterve - K\u00f6nyvel\u00e9si Megold\u00e1sok<\/title>\n<meta name=\"description\" content=\"A b\u00e9rsz\u00e1mfejt\u00e9s a v\u00e1llalkoz\u00e1sok egyik legkev\u00e9sb\u00e9 rugalmas folyamata: a b\u00e9rnek id\u0151ben meg kell \u00e9rkeznie, a bevall\u00e1soknak hat\u00e1rid\u0151re be kell menni\u00fck, a\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/konyvelesimegoldasok.hu\/en\/annual-schedule-of-payroll-accounting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A b\u00e9rsz\u00e1mfejt\u00e9s \u00e9ves \u00fctemterve - 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