Hungary - Informing employees
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* Information not yet provided by national authorities
Simplified employment can be notified by phone, by dialling 185. The number can be dialled from Hungary at reduced local rates, 24 hours a day, 365 days a year.
Before the job commences, the employer is required to notify the following information:
- the employer's tax number;
- the notifier's tax identification number;
- the employee's name, tax identification number, and social security number;
- the date when the job commences and the number of days to be worked.
The following can be notified under simplified employment:
- Seasonal work in agriculture, covering crop and livestock farming, forestry, fisheries and hunting, as well as the material handling and packaging (except further processing) of agricultural products produced by producers, producer groups, producer organisations or their associations. Tax to be paid: HUF 500 per person per day.
- Seasonal work in tourism, which qualifies as tourism services as defined in the Hungarian Trade Act, including tour guide services, horse-riding services, accommodation services, long-term accommodation services, as well as tour operator and travel agency services. Tax to be paid: HUF 500 per person per day.
Simplified employment between the same parties (the same employer and the same employee) is restricted to 120 days per calendar year.
- Film industry extras classified under Hungarian statistical classification of occupations (FEOR) under No 3711, provided the service involves participating in a support (replaceable) capacity in the production of a cinematographic work as defined in Act II of 2004 on motion pictures. Tax to be paid: HUF 3 000 per person per day. The net earnings per day of a film industry extra may not exceed the amount set by law, which is HUF 12 000.
- Casual workers, provided they meet the conditions below, may work under the simplified employment scheme for fixed periods:
- no more than 5 consecutive calendar days;
- no more than 15 calendar days in a calendar month, and
- no more than 90 calendar days in a calendar year.
The tax to be paid: HUF 1 000 per person per day.
Employers who have accumulated tax arrears of HUF 300 000 or more from employment-related contributions and/or in respect of social security contributions, vocational training contributions, health contributions, rehabilitation contributions or tax advances granted to the employer under the Income Tax Act, are not allowed to benefit from simplified employment as long as their tax debts have not been settled.
Change or withdrawal of notification
Notifications may be changed or withdrawn within two hours of notification, or in the case of pre-notified employment by 8.00 a.m. on the day when the work is to be performed. After that the employer is required to meet its tax obligation.
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