When planning to employ or be employed in Hungary, it is essential to understand the relevant labour law and taxation regulations. Whether you represent an international company, work in HR, or are a foreign investor, having a clear grasp of the legal framework is crucial for compliance and efficient operation.
This is exactly what our 22-page English-language publication – Employing People in Hungary – aims to support. It offers a comprehensive and accessible overview of the most important aspects of the Hungarian employment and tax environment.
What’s inside the publication?
The brochure guides readers step by step from the beginning of the employment relationship to the taxation of personal income. It provides detailed insights into key areas, including:
- Registration and labour contract: An outline of the administrative steps required to establish an employment relationship in Hungary, including the mandatory elements of a valid employment contract.
- Working time and holidays: Clarifies rules on working hours, overtime, holiday entitlement and national holidays – including both basic and additional holiday entitlements available to employees.
- Minimum wage: An overview of current regulations on the minimum wage and guaranteed wage minimum, along with their tax implications.
- Social security and taxation: Employment in Hungary entails various contribution obligations. The publication explains these in detail, helping employers understand their responsibilities regarding social security and health insurance contributions. From determining tax residency and calculating the tax base, to understanding tax allowances and tax-base allowances, our publication walks through the full scope of personal income taxation. Special attention is given to capital income and cryptocurrency taxation, tax allowances for families and individuals, tax rates and tax returns.
The contents of the brochure are regularly reviewed and updated by our tax advisory professionals, ensuring that it always reflects the latest legal environment. More than just a theoretical summary, the publication provides practical guidance, examples and checklists for immediate application.
Employing People in Hungary is available for download via the link below or by clicking on the image. Should you have any questions or need tailored advice, our experienced tax advisory team is happy to assist – whether you’re employing a single person or operating a full Hungarian subsidiary.
EMPLOYING PEOPLE IN HUNGARY 2025 – A useful summary from tax experts of WTS Klient (PDF)
