28. 6. 2012
The document contains detailed information on terms of posting workers to EU member states including local conditions of employment. Each member state is described its notification duty, competent institutions for particular steps incl. contacts, data to be notified, sanctions for not complying with the regulations, etc.
Tax office where posted employees must register when exceeding 183 days in Hungary
Prior to the commencement of work, the posted employee must ask the competent Tax and Financial Control Administration (Adó- és Pénzügyi Ellenőrzési Hivatal, APEH) for a tax identification code (adóazonosító jel).
The employee must be registered with APEH provided the assumed length of his/her stay exceeds 183 days.
In case of a non-resident individual who has no seat, place of business, permanent or temporary home address or place of stay within the territory of the Republic of Hungary, the Large Taxpayers Directorate has exclusive authority.
A private foreign citizen with no place of residence or stay in Hungary shall submit the application for the tax identification code with the Special Taxpayer Administration (APEH Kiemelt Adózók Igazgatósága), address: 1077 Budapest, Dob u. 75-81., Tel.: 1/461-3300).
Period of notification of posting
Sanctions for failure to notify
200,000 – 500,000 HUF.
Data to be notified
- Citizenship and identification data of the foreign individual
- Date of the commencement of work
- Name, place of residence of the individual or the foreign enterprise bearing the labour costs
Maximum length of working time
8 hours a day, 40 hours a week.
Working time may be extended upon agreement of both parties to a maximum of 12 hours a day and 60 hours a week provided an employee pursues emergency service or he/she is a family relative of the employer or the owner.
Minimum length of a rest period
If daily working time exceeds 6 hours and subsequently every three hours of work, an employee is entitled to a rest period of a minimum of 20 minutes and a maximum of 1 hour. If the employee is entitled to more breaks during the hours of work, the overall time of all rest breaks must not exceed one hour.
An employee is entitled to 11 hours of an uninterrupted rest period between two shifts.
An employee is entitled to two days of a rest period a week whereas one must be Sunday.
Minimum length of holidays
An employee is entitled to regular holidays in each calendar year he/she is employed. The holidays comprise of standard holidays and extra holidays.
The standard holidays are 20 working days.
Holidays are increased to:
- 21 days to employees who reached 25 years of age;
- 22 days to employees who reached 28 years of age;
- 23 days to employees who reached 31 years of age;
- 24 days to employees who reached 33 years of age;
- 25 days to employees who reached 35 years of age;
- 26 days to employees who reached 37 years of age;
- 27 days to employees who reached 39 years of age;
- 28 days to employees who reached 41 years of age;
- 29 days to employees who reached 43 years of age;
- 30 days to employees who reached 45 years of age.
Effective January 1, 2010, the minimum wage set by law is 73,500 HUF. The work requiring at least secondary education must be remunerated with a minimum wage of 89,500 HUF.
Documents to be available at the place of pursuance of work
- E 101 form
- employment contract proving that the employee works in Hungary temporarily and on the basis of posting
- identification document
Necessity to translate documents
Translation is not required.
Obligation to store the documents
Employers are obliged to store documents related to social insurance payments and allowances for a period of five years.
Obligation to entrust a responsible representative
Labour legislation does not stipulate requirements for appointing a representative, an employer may decide whether to appoint one or not; when such decision does not exist, employees shall be, by law, regarded as employer’s representatives. A legal person may be represented by a person being entrusted to represent, a legal advisor, an attorney, a law office, an EU lawyer, a tax specialist, a qualified tax advisor, a tax advisor, an accountant, or an employee or a member of an economic undertaking or any other entity authorised to provide accounting, book keeping or tax advising services.
Obligation to entrust a responsible representative for receiving papers
If a posted employee has a place of residence in Hungary, he/she is not obliged to entrust a responsible representative for receiving papers. If he/she does not have a place of residence, a responsible representative for receiving papers must be appointed.