Employer of Record in Hungary

A foreign company can hire through an employer of record in Hungary without forming its own Hungarian entity where an eligible, registered agency employs the worker under an arrangement that meets the applicable labour-leasing rules. The EOR label alone does not establish compliance: in temporary labour leasing, the agency employs the worker and your business directs the work, retaining duties for workplace safety, working and rest time, and their records. The Hungary hiring guide covers the full employment rules; for genuinely independent services, use the Hungary contractor guide.

What an employer of record does in Hungary

An employer of record is a provider that becomes the legal employer of a person working for a client business. Under Hungary’s labour-leasing model, this requires an employment relationship with the agency; outsourcing salary calculations and filings alone does not make the administrator the employer.

For genuinely independent services, 4dev.com is a global contractor platform working with contractors in Hungary. It supports contractor administration through defined processes and standardised documents.

The legal model for EOR arrangements in Hungary

An EOR arrangement that qualifies as temporary labour leasing must meet Hungary’s rules for the employing agency and its agreement with the client. The actual working relationship, agency eligibility and ownership links determine whether the proposed arrangement meets those rules.

The working arrangement decides the applicable rules

The Labour Code calls the model munkaerő-kölcsönzés (labour leasing): an agency employs someone for leasing and temporarily supplies them, for consideration, to a user business that directs their work. During the assignment, the agency and user share employer powers, with their division recorded in a written agreement. Apply that test to who employs the worker, why the employment was established and who directs the assigned work.

Commercial descriptions such as EOR, PEO or staffing do not determine whether those conditions are met. Where a proposed arrangement has a different legal structure, assess that structure under its applicable rules; the leasing provisions do not establish that every other model is unlawful.

The legal employer must qualify

An eligible agency can be an undertaking headquartered in an EEA state that may conduct labour leasing under its home law. The Hungarian route permits a company headquartered in Hungary whose members have limited liability, or a cooperative in relation to workers who are not its members, provided it meets the legal conditions and is registered by the state employment body. Identify the entity that will sign the employment contract and establish which route supports its agency status.

An EEA agency also needs the required premises in Hungary and must meet the Hungarian financial-security requirements independently of any home-country guarantee. Budapest Főváros Kormányhivatala, the Budapest government office, handles its Hungarian registration; home-law entitlement alone is insufficient. Where the home state requires no authorisation or registration procedure, the agency declares that fact under the decree, while the Hungarian conditions still require attention.

Ownership can invalidate the agency–user leasing agreement even where the agency otherwise qualifies. The agreement is void if the agency and user have partly or wholly identical owners, if either owns any share of the other, or if they are connected through ownership relationships involving a third organisation. Check those relationships before selecting the employing agency; an intra-group secondment needs assessment of its actual structure before treating it as ordinary labour leasing.

Check the agency’s registration decision before the assignment

The registration decision must belong to the agency named as employer in the proposed employment and client contracts. Match its legal identity and decision number to those documents; a trading name or platform brand is insufficient.

Ask for the decision number and legal entity

Request the agency’s registration decision and proof of the worker’s insurance notification before the assignment begins. The Labour Code gives the user the right to request copies of both, which the agency must provide by the worker’s start when requested.

• Exact employing agency name, organisational form and tax identifier.
• Competent government office and the agency’s registration decision, including its number and date.
• Current registration status, including any deletion from the register or prohibition on the activity.
• Confirmation that the registered activity supports the proposed labour-leasing arrangement.
• A copy of the insured-worker notification matching the person and proposed employment.

Decree 118/2001 requires a separate numbered government-office register and a publicly accessible national register on the National Employment Service (NFSZ) website. Obtain the decision and confirm current status with the competent county government office; for the EEA agency route, use the Budapest government office. Ask the provider for its current official registry destination as well, but do not treat a statistics page or an old agency list as confirmation of continuing registration.

What agency registration requires

Registration conditions concern the agency’s ability to conduct labour leasing. The Hungarian agency route includes the following prerequisites and procedural deadlines; the EEA route has the additional conditions described above.

Advance notification	Notify the competent government office 30 days before starting the labour-leasing activity	Decree 118/2001
Registered activity	Required company or other registration, with labour leasing included in the founding document	Decree 118/2001
Qualified person	Required qualification and professional experience; where fulfilled through an employed person, employment of at least 20 hours weekly	Decree 118/2001
Premises	Suitable office premises, with proof of the right to use them	Decree 118/2001
Tax-debt status	Listing in NAV’s tax-debt-free taxpayer database	Decree 118/2001
Registration procedure	Electronic notification; authority processing deadline of 25 days	Decree 118/2001
Financial security	HUF 15,000,000, segregated at a financial institution under an indefinite deposit contract for specified worker damage claims	Decree 118/2001

The 30-day notification and 25-day processing deadline govern agency authorisation, so they cannot be added together as a timetable for onboarding your employee. The HUF 15,000,000 security is an agency-level requirement; it is not a statutory deposit or administration fee charged to each client. Ask separately for the provider’s proposed employee start dependencies and any contractual client security.

The agency must continually use its registration-decision number in business dealings, advertisements and correspondence, and display the decision visibly in its office. It must notify the registering office of changes to registered details or cessation of the activity within eight days. Include a contractual obligation to tell your business about a status change so your records and assignment decisions can follow it.

Removal from the agency register triggers the Labour Code’s consequences for an invalid employment contract. Before signing, ask how the provider will handle continuing employment and client notification if registration is lost, and who will supply the records needed for the next decision. The removal rule does not itself give your business the power to dismiss the worker.

Who signs the contracts and keeps the employment records

Your business signs an agency–user agreement, and the worker signs a separate employment contract with the agency. Both contracts must be written: the client agreement divides employer powers and states the essential leasing terms, while the employment contract specifies the role, base pay, leasing purpose and nature of the work. This structure does not require a third employment contract between your business and the worker.

Party	Signs or receives	Powers and records
Your business, as client/user	Signs the agency–user agreement; supplies written information about the work schedule, supervisor, payroll-data arrangements, fitness requirements and other material working circumstances	Directs assigned work; fulfils workplace-safety, working-time and rest duties and keeps the corresponding records; supplies the agency with payroll inputs
Agency, as legal employer	Signs the client agreement and worker’s employment contract; gives its registration number when contracting with the worker and supplies written assignment particulars before assignment	Exercises the employment-termination power; calculates and pays wages and provides wage-calculation information using the client’s inputs
Worker	Signs the agency employment contract and receives employment and assignment information	Receives work instructions from the client during assignment, and employment and wage records from the agency

Name the person who sends hours, absence and other wage inputs to the agency, and agree the handover method and deadline in the client agreement. Agency and user are also jointly and severally liable for damage caused to the worker or violations of the worker’s personality rights during assignment.

Before assignment, the agency must give the worker written information identifying the user, assignment start, work location, applicable schedule and person exercising employer powers for the user. It must also describe the commuting, accommodation and meal conditions. Check that these particulars match the client agreement and planned working arrangements, and identify any applicable collective agreement when settling the employment terms.

Allocate expenses expressly in the client agreement. Unless otherwise agreed, the agency bears the relevant employment expenses, including travel and the cost of required fitness examinations. Record any different allocation separately from salary and negotiated benefits so the provider’s quote and the operational arrangements describe the same obligations.

Retain assignment history with the contracts, and specify onward IP rights and commercial exit terms. Unless otherwise agreed, economic rights to work created as an employment duty normally reach the legal employer on delivery; the agency–client terms must address the rights your business needs. Written IP declarations and the type of work matter, because software has separate rules. The client agreement’s cancellation, record handover and continuing obligations need terms separate from the agency’s employment-ending decision.

Hiring steps before the insured start

Agree the employment and assignment starts only after the agency, worker permission, contract and insurance dependencies are clear. Employment with the agency and the start of work for your business are separate events, so record both dates and apply each information deadline to its own trigger.

Step	Responsible party and evidence	Statutory timing or dependency
Establish the model and agency	Client and agency identify the employing entity, registration decision, ownership relationships and previous assignments to the same user	Resolve agency eligibility and assignment history before committing to the arrangement
Check work permission	Agency reviews the candidate’s nationality, current residence or permit, proposed job and legal employer; client supplies the planned role and working arrangements	Confirm the applicable category and any sponsor entitlement before promising the start
Set the role and written employment terms	Agency and worker sign the employment contract; client supplies the role’s qualification requirement, agreed salary and assignment details	Apply the correct statutory wage floor, including any part-time adjustment; settle leasing purpose, role and base pay for the employment start
Prepare the working conditions	Agency and client agree remote work where used, equipment and other necessary conditions, justified expenses and responsibility for any required fitness examination	Remote work belongs in the employment contract; fitness examination applies where prescribed by law or ordered by the employer
Obtain the insured-worker record	Agency completes the applicable insurance notification; client requests the notification copy and matches it to the worker and employment	Agency must supply the requested copy by the assignment start; domestic agency notifications use 08E
Give assignment particulars	Agency provides the worker’s written user, start, worksite, schedule, supervisor and other required assignment information	Before assignment begins
Give general employment information	Agency provides written information covering the specified employment conditions and applicable collective agreement	Within seven days of employment starting; expressly agreed written terms do not need duplicate notification
Total	Agency identifies unresolved documents, permission and start dependencies for the particular hire	No universal elapsed onboarding time is established; confirm a start once the applicable dependencies are satisfied

For a domestic agency employee, 08E is the insured-relationship form displayed from 1 January 2026, while its installed ÁNYK identifier remains T1041. The foreign-employer T1041INT route addresses a different filing arrangement; it is not the domestic agency form. A cross-border agency arrangement needs its own filing-allocation assessment rather than an automatic substitution of forms.

The NAV 08E instructions require a serial number for relationships beginning on or after 1 January 2026, carried into later change, correction or deletion filings. If the original start was notified before 2026 without a serial, those later filings must remain without one. Retain the serial with the worker’s registration record and name the agency contact responsible for coordinating it with monthly reporting.

NAV recommends coordinating the serial with the numbering in the monthly ’08 contribution return. An incorrectly notified serial, however, must be handled by deleting the relationship notification and submitting a new notification with the correct serial. Agree how your business will receive the replacement record so its insurance evidence remains traceable.

Contract terms to settle before day one

An individual employment contract can set probation of up to 3 months from the employment start; an applicable collective agreement may allow up to six months. A shorter individually agreed probation can be extended once, within the individual-contract maximum. Ask which collective agreement applies and have the agency identify the basis for the proposed probation before the worker signs.

Ordinary fixed-term employment has a five-year limit that includes extensions and further fixed terms entered within six months of the previous ending. An extension or repeat fixed term within that interval requires a legitimate employer interest and must not prejudice the worker’s legitimate interests. This concerns the agency employment contract; the assignment to your business has its own duration and aggregation rules.

Agree how the agency will explain the contract and employment information in a language the worker understands. Ask which documents and checks the role actually requires, and limit personal-data demands to matters material to establishing, performing or ending employment or enforcing a Labour Code claim. The agency must give written information about that processing; these rules do not justify a routine criminal-record demand for every hire.

Any restriction of the worker’s personality rights must be necessary for reasons directly connected with employment and proportionate to its purpose, with advance written information about the restriction and its basis. A general advance waiver of those rights is invalid. Specify proposed monitoring or other restrictions before approval so the agency and client can assess the actual arrangement rather than relying on a broad consent clause.

A registered agency still needs the correct work-permission route

A labour-leasing registration decision does not by itself establish that the agency can employ a particular foreign candidate. The permission assessment needs the candidate’s nationality, current residence status or permit, proposed role and intended legal employer, together with the agency’s basis for employing that person.

New guest-worker residence permits have been closed to all nationalities since 6 June 2026: Government Decree 450/2024, amended by Decree 92/2026, selects no qualifying country for that category. The change leaves the separate employment-purpose residence-permit route subject to its own conditions, so it does not prohibit every third-country hire. A provider’s proposal must identify the actual category rather than treating all work permits as interchangeable.

For the employment-purpose route, the decree names Georgia, Armenia and the Philippines. A listed nationality must also satisfy the country condition: a readmission agreement with Hungary or the EU, or, if no such agreement exists, a state-recognised organisation or office of that country in Hungary undertaking to ensure its citizen leaves Hungary and returns to that country following the relevant immigration-law non-compliance. Nationality alone therefore cannot support an unconditional offer or start date.

Existing guest-worker and employment-purpose permits issued before the amendment remain valid within their validity period and stated terms. Keep the permit and application records available, because the earlier country rules also apply to these protected cases:

• Renewal and specified statutory reissue applications for a guest-worker permit that was valid on 5 June 2026.
• Renewal and specified statutory reissue applications for an employment-purpose permit that was valid on 5 June 2026.
• Issuance or renewal applications for either category that were pending on 5 June 2026.

For an application entered into the electronic immigration system by 5 June 2026, the administrative fee also had to be paid by 5 June for the application to count as pending under this protection. Ask the provider to check both the filing record and fee record before applying the earlier country rules. These transitional provisions concern the stated categories and cases; they do not establish unrestricted permission to change employers.

The agency’s ordinary leasing registration and any qualified-agency or other sponsor entitlement required by the chosen immigration category need separate evidence. Obtain the legal basis and documents for the actual employer’s entitlement, alongside the candidate’s category assessment; a provider’s immigration-service description is insufficient. Before confirming a hire or changing agencies, obtain a case-specific processing estimate and establish any employer-change application requirements. Keep the start conditional on the required permission.

EOR costs: salary, employer tax and the provider’s fee

An EOR budget in Hungary includes gross salary, employer tax, the agency’s fee and any other employment costs that apply. The salary-plus-tax examples below provide a starting point for comparing offers; obtain a quote showing included obligations and how costs during or after the assignment will be billed.

The recurring salary budget

Ordinary Hungarian-insured employment attracts employer social contribution tax, or szocho, at 13% of the salary tax base, without a salary cap. The employee’s 15% personal income tax and 18.5% social insurance contribution are deductions within gross salary, rather than extra amounts to add to the employer’s budget. Personal allowances can change those deductions, so the rates alone do not establish a particular worker’s take-home amount.

Full-time minimum gross base salary, effective 1 January 2026	HUF 322,800 / month	Minimum Wage Decree 426/2025
Full-time guaranteed minimum gross base salary for a role requiring at least secondary education or secondary vocational qualifications, effective 1 January 2026	HUF 373,200 / month	Minimum Wage Decree 426/2025
Ordinary employer salary szocho	13%, uncapped	Social Contribution Tax Act
Employee personal income tax before applicable allowances	15%	Personal Income Tax Act
Employee social insurance contribution	18.5%	Social Insurance Act

The guaranteed minimum applies because of the qualifications the job requires; holding a diploma does not by itself place every worker on that floor. These monthly floors assume full-time work, while the applicable monthly floor for part-time employment is proportionate to working time. Use the role description and agreed hours when checking the agency’s salary line.

Quote scenario	Salary plus ordinary employer szocho	What remains outside
HUF 322,800 monthly gross base salary at the full-time minimum	HUF 364,764 / month	Agency fee and conditional employment costs
HUF 373,200 monthly gross base salary at the full-time guaranteed minimum	HUF 421,716 / month	Agency fee and conditional employment costs
Senior Java developer with 5+ years of experience: Hays 2026 monthly gross base salary mode of HUF 2,100,000	HUF 2,373,000 / month	Agency fee, bonuses, benefits and conditional employment costs

All three examples assume ordinary Hungarian-insured employment, with no tax relief or alternative regime. They exclude benefits, overtime, sickness costs, rehabilitation contributions and provider charges. The Hays 2026 mode is the most common salary in its senior Java employee data collected from corporate partners and recruitment projects over the preceding year; its full-time employee figures exclude bonuses and benefits, so this is a salary benchmark rather than an agency price. The Hungary hiring guide also models the national gross-pay benchmark and a senior DevOps salary if either is a better starting point for your role.

Ask for these separate quote lines

The complete leasing charge must meet the statutory floor of the applicable minimum wage or guaranteed minimum wage plus applicable public charges. The law does not set the agency’s administration fee. Request an itemised offer showing statutory employment costs separately from commercial charges and identifying anything excluded from the salary-plus-tax examples.

Item	Legal or contractual basis	What to obtain
Gross salary and employer tax	Agreed salary, applicable wage floor and employer public charges	Salary, tax base, applicable regime or relief, and each employer charge shown separately
Agency administration fee	Commercial agreement; no verified fee amount	Amount or calculation method, included services and conditions for changing the fee
Benefits and expenses	Agreed benefits and applicable employment-expense duties	Included benefits, reimbursement rules and the party bearing each cost
Overtime and other premiums	Applicable Labour Code premiums and working-time arrangements	How approved hours reach the agency and whether premiums are included or billed separately
Sickness costs	Statutory sickness-leave pay and, where applicable, the employer’s one-third contribution to sickness benefit	Which cost the agency bears and which amount the client must reimburse under the agreement
Rehabilitation contribution	Conditional employer quota obligation	Whether it applies, whose statutory headcount includes the worker and how any charge is calculated
Exit costs and optional non-compete compensation	Applicable employment entitlements, any compensated non-compete and commercial exit terms	Separate estimates for employment liabilities, agreed restrictions and agency offboarding charges

The rehabilitation contribution requires its own assessment: it applies where an employer has more than 25 employees and workers with reduced working capacity account for less than 5% of the relevant headcount. A leased worker normally counts at the user, unless the agency makes the statutory declaration that it counts that worker itself. Have the agency explain that allocation before accepting a rehabilitation line; it is not a fixed charge on every hire.

Any client prefunding or security obligation needs its own contractual basis; the agency’s HUF 15,000,000 registration security covers specified worker claims at agency level. Obtain the offer’s terms for invoice VAT, currency conversion, setup and offboarding fees, refunds, and billing between assignments, including the amounts and how they apply.

Personal tax relief affects worker deductions and does not automatically reduce employer szocho. Agree how the agency receives and applies the worker’s allowance declarations. The combined ANYACSKA declaration can cover eligible mothers’ allowances together with family tax and family contribution allowances, but its continuing treatment applies to the mothers’ allowance part, rather than carrying forward every part of the form. Keep those personal deductions separate from the employer-cost comparison.

The client keeps working-time, safety and payroll-handover duties

During the assignment, your business retains workplace-protection, working-time, rest and record duties, and supplies the agency’s pay inputs. Name the people who set schedules, record absences, approve extra hours and send changes to the agency. Workplace arrangements must also provide safe working conditions and reasonable accommodation for disabled workers.

Working hours and monthly records

The ordinary full-time schedule is eight hours a day, five days a week, Monday to Friday. Longer days, uneven schedules and overtime require the applicable limits and agreements, with actual hours, rest and approvals recorded for the agency’s pay calculation.

General scheduled-time limits	12 hours daily and 48 hours weekly, with overtime counted under the statutory rules	Labour Code
Annual overtime without the collective-agreement extension	Up to 250 ordered hours, plus up to 150 under a written voluntary-overtime agreement	Labour Code
Annual overtime under an applicable collective agreement	Up to 300 ordered hours, plus up to 100 under a separate written voluntary-overtime agreement	Labour Code
Work break	20 minutes when relevant daily time exceeds six hours; a further 25 minutes when it exceeds nine hours	Labour Code
Ordinary daily rest	At least 11 consecutive hours between finishing work and the next start	Labour Code

The daily limit includes overtime beyond the scheduled day, while the weekly limit counts the statutory overtime categories; unmeasurable work during on-call duty brings the whole duty period into the daily count. For uneven schedules, the weekly maximum is assessed as an average over the applicable statutory period. Annual overtime allowances are proportionate for a mid-year start, fixed-term employment and part-time work, and overtime beyond the ordered allowance requires the relevant written voluntary agreement.

Break thresholds count overtime beyond the scheduled day as well as scheduled hours. Shorter daily rest is permitted only for specified work patterns and subject to the statutory safeguards. If using a working-time bank, document and publish its start, end and required hours, and check the permitted duration with the agency; the bank does not replace the monthly wage-payment deadline.

Ordinary overtime carries a 50% premium, or compensatory time where an employment rule or the parties’ agreement permits it; that time must cover at least the overtime hours and carries proportionate base pay. Overtime on a weekly rest day carries a 100% premium, reduced to 50% if another weekly rest day is provided, while public-holiday overtime carries a 100% premium. The agency needs the type of extra work and any compensatory rest to calculate those amounts and assess applicable shift or night premiums, including any lawful contractual inclusion of them.

Unless otherwise agreed, the client must supply the data needed for wages and the related employer reporting and payment obligations by the fifth day of the following month. The agency ordinarily pays wages by the tenth and must provide written calculation information by the tenth, allowing the worker to check the amounts and deduction grounds. Agree the agency’s operational cutoff and correction process in advance, including any earlier cutoff it requires for processing.

Leave, equal treatment and benefits

Assigned workers generally receive the basic working and employment conditions applicable to your own employees, including pay protection, benefits and equal treatment. Equal-treatment assessment includes monetary and in-kind remuneration, so give the agency the relevant role conditions and benefit rules rather than comparing base salary alone. The pay, benefit and equal-treatment provisions apply from the 184th day only for the categories specified in Labour Code § 219(3): qualifying indefinite agency employees paid between assignments, the statutory category of workers long absent from the labour market, and workers leased to the specified municipal-owned or public-benefit organisations. Require the agency to identify the qualifying category before relying on that exception.

Annual leave starts with 20 working days, with age-based additions and extra entitlement for eligible employees with children; there are also 11 statutory public holidays. Establish how the worker requests leave, how the client records it and how the agency checks the entitlement and pay. The country guide’s leave schedules give the age and child-related additions needed for the worker’s final balance.

Ordinary sickness leave is 15 working days per calendar year, proportionate where employment starts mid-year, at 70% of absence pay. Occupational accidents, occupational disease and high-risk pregnancy fall outside that ordinary sickness-leave rule. Insured sickness benefit has separate eligibility, rate and duration rules, so notify the agency of the absence category and obtain its instructions for supporting documents and the transition to benefit administration.

Maternity leave is 24 continuous weeks, with at least two weeks compulsory; its entitlement is separate from eligibility for CSED maternity benefit. Paternity leave provides ten working days, with full absence pay for the first five and 40% from the sixth. The 44-working-day parental leave entitlement requires at least one year of employment and applies until the child turns three; its pay is 10% of absence pay, reduced by GYED or GYES received for the same period. When recording an absence for scheduling and remuneration, identify its leave category and have the agency confirm any separate insured cash benefit.

Optional benefits and worker information

For private health cover, cafeteria benefits, bonuses or a thirteenth-month salary, obtain the applicable contract or policy, eligibility rules and cost allocation. The package also needs to meet the equal-treatment obligations. Agency and client can agree that the client provides benefits outside wages directly; record who administers each benefit and supplies its information.

Workers need access to the agency’s written wage calculation and a clear route for questions about deductions, absences or incorrect hours. Ask who handles those questions, how corrections are communicated and what documents or account details the agency requires for its payment process. Establish those service arrangements in the contract and onboarding instructions; do not assume a particular bank-account requirement applies to every worker.

Recent changes for agency hires in 2026 and January 2027

Assign the wage-floor, registration, allowance and permission changes below to named contacts at the agency. Use each effective date to identify affected workers or planned starts and obtain confirmation of the required action.

• 1 January 2026 — salary and registration records. Check the HUF 322,800 full-time monthly minimum and HUF 373,200 guaranteed minimum against the role requirements, then confirm who owns the domestic 08E relationship serial. New notifications for relationships starting on or after this date need that serial, which must persist in later change, correction and deletion filings; where the initial notification was made before 2026 without a serial, the later filing must remain without one. Name the person coordinating registration and monthly ’08 contribution-return numbering, distinguishing NAV’s coordination recommendation from the mandatory serial rules. If a serial was entered incorrectly, the agency must delete the notification and notify the relationship anew with the correct serial, rather than make an ordinary correction.
• 1 January 2026 — mothers’ declarations. Have the agency check eligible workers’ ANYACSKA declarations and identify which selected mothers’ allowance it is applying. The combined form can also request family tax and family contribution allowances, but only its mothers’ allowance component receives continuing treatment; the family components retain their separate eligibility and declaration requirements. Keep this review in the worker’s personal deduction records, without assuming it reduces the ordinary employer szocho budget.
• 6 June 2026 — a promised guest-worker hire. If an agency’s hiring proposal relied on obtaining a new guest-worker residence permit, require it to reassess the proposal because that category closed to new applicants of every nationality. A separate employment-purpose route remains conditional on the candidate and country requirements and the actual employer’s entitlement; ordinary agency registration alone does not establish sponsorship qualification. Use the protected-case rules in the work-permission section when reviewing an existing permit or earlier application.
• 1 January 2027 — the enacted next two-child-mother cohort. Arrange a declaration review for qualifying mothers who turn 50 after 31 December 2026 and whose entitlement has not already opened under the earlier cohort. The allowance applies to the specified income acquired after that date and, for employment, income accounted for the period after it. Eligibility also depends on the biological or adoptive mother’s qualifying family-allowance history for two children: current entitlement or qualifying past entitlement generally lasting at least 12 years, with the statutory rule for a deceased child. Confirm the personal eligibility and declarations rather than using the extension to forecast a lower employer tax bill.

For a future agency quote, obtain the wage and employer-charge assumptions separately. The enacted personal allowance extension does not establish a 2027 minimum wage or a complete employer-cost forecast.

EOR limits: assignment duration, IP and tax exposure

Agency employment leaves three questions to resolve for a long-term role: the remaining assignment duration, your rights to the work and your business’s Hungarian tax exposure. Each depends on the actual work, assignment history and contracts.

Five years includes repeat assignments and changed agencies

An assignment to the user cannot exceed five years, including extensions and repeat assignments begun within six months after the previous assignment ends. That aggregation applies even when the repeat assignment uses a different agency. A provider change therefore needs the worker’s earlier assignment history, rather than a new clock based solely on the replacement contract.

The assignment ceiling applies even if the agency employs the worker indefinitely. The separate five-year fixed-term employment rule governs the agency employment contract, so both histories need assessment. A longer gap between assignments does not establish that every other employment or contractual obligation has ended.

The client cannot require the leased worker to work for another employer, so an assignment to one group company should not become onward supply to another. The leasing agreement also faces the listed ownership-invalidity rules where the agency and user share owners, one owns the other, or their ownership relationships connect them through a third organisation. For a permanent role or a proposed group structure, check the actual employer, user and direction of work instead of assuming an EOR label makes that structure permissible.

Rights must reach the client through the legal employer

Unless otherwise agreed, delivering a work to the employer transfers its economic rights to that employer when creating it was an employment duty. In this arrangement, the legal employer is the agency, so the client's direction of the work does not itself establish the client's ownership. Define the creation duties and delivery process in the employment documents, then inspect the agency–client agreement for the onward rights the client needs.

Legal declarations concerning works created as employment duties must be in writing. The onward terms should identify the works covered and the scope of transfer or licence, including territory, duration, permitted uses, exclusivity and further use by the client’s customers where relevant. Where the contract relies on licensing, check the permissions needed for onward transfer or sublicensing rather than relying on a general promise that the client “owns all IP.”

Software economic rights may be transferred, and software created as an employment duty is exempt from the ordinary employee-author remuneration provisions for the employer’s onward licensing or transfer under Copyright Act § 30(3)–(4). That software exception should not be applied automatically to every other type of work, for which those author-remuneration rules may matter. Economic rights also differ from the author’s moral rights, which cannot be transferred or waived; the contract needs to reflect the rights it can actually convey.

An EOR does not decide the client’s permanent establishment

The client’s Hungarian business activity requires a permanent establishment assessment separate from who employs the worker. Under domestic corporate-tax law, conducting some or all business through a fixed place, installation or equipment can establish a permanent establishment; an office is one of the listed examples, and the legal basis for using it does not determine the outcome. The definition also covers a person who regularly exercises authority to conclude contracts in Hungary for a foreign company, subject to the statutory exceptions.

The domestic service provision covers services supplied through employees or individuals carrying out the same activity under another legal relationship where the duration exceeds 183 days in any 12-month period. Continuous and interrupted periods count, with connected and related services considered together. An applicable tax treaty takes priority where its provisions differ, so the review needs the client’s tax-residence state and the relevant treaty as well as the domestic tests.

NAV’s home-office guidance interprets the OECD treaty commentary; it does not introduce a new statutory threshold. The analysis first tests whether work from the particular location reaches 50% of total working time in any 12-month period. Reaching that level prompts assessment of the commercial reason for the person’s presence in the other state, using actual conduct and circumstances. Contract wording and internal policies matter only insofar as they reflect practice.

Working below that percentage is generally treated differently under the guidance, but it is not a universal safe harbour. Other facts can still establish a permanent establishment even without a commercial reason, and a person who conducts the business as its sole or primary operator receives a different assessment, with the home office treated as a business place. This location analysis does not replace the domestic service-duration test or determine personal tax residence or salary-tax relief.

Personal income tax and social security obligations can arise without a permanent establishment, under different thresholds and administrative requirements, as Deloitte explains in its 28 September 2026 analysis. The assessment needs the actual location, duration, duties, contract authority and reason for the arrangement. A PE conclusion leaves the separate employment, tax and immigration questions to resolve.

Non-compete restrictions and liability for breaches

A written post-employment non-compete can last at most two years and requires appropriate compensation of at least one-third of the base salary for the restricted period. Appropriate compensation also depends on how much the restriction hinders the worker from obtaining other work. Assess the protected interest, restriction and compensation together, rather than treating the minimum amount as sufficient for every restriction.

The leasing rules separately invalidate terms requiring the worker to pay the agency for being leased or for entering a relationship with the user, and terms prohibiting or restricting a relationship with the user after agency employment ends. Those worker protections must be checked independently of a proposed paid non-compete. Ask the agency to distinguish any commercial client exit or recruitment charge from a fee or restriction imposed on the worker.

Party	Risk	Amount
Agency as employer responsible for worker notification	Undeclared worker, or incorrect, incomplete or untrue worker notification	Up to HUF 2,000,000 per affected worker for undeclared employment; up to HUF 500,000 per affected worker for defective notification, subject to statutory exceptions
Actor responsible for the inspected breach	Unregistered leasing or an applicable labour-law breach	Minimum HUF 150,000 where a labour fine is imposed; the applicable ceiling and exceptions depend on the statutory conditions
Agency and user	Damage caused to the worker or infringement of the worker’s personality rights during assignment	Joint and several liability; no fixed statutory amount for the claim
Agency as legal employer	Unlawful employment termination	Lost-employment-income component capped at 12 months of absence pay; other statutory remedies may also apply

These are different exposures attached to the responsible actor and breach, rather than maxima to add into a single client liability. Notification timing can matter: complete late notification before an inspection may be treated as late filing, and the statutory non-imposition exceptions require their own check. Commercial indemnities can allocate costs between agency and client under the agreement, but do not erase the worker’s statutory claims or turn every regulatory fine into the other party’s obligation.

Keep the assignment history before changing providers or ending work

Before changing providers or ending the assignment, give the agency the worker’s history and the records needed for its employment decision. Keep agency registration proof, user and assignment dates, notice and settlement together in a recommended ledger; the law does not prescribe this record format.

Record or event	Hungary rule	Action before signing or ending
Agency identity and registration proof	The legal employer must qualify and have the applicable registration; it must use its decision number, and requested registration and insured-notification copies must be supplied by the worker’s assignment start	Retain the employing entity, decision number, current status and requested copies; reconcile them with the contracts
User and assignment history	The five-year ceiling includes renewals and same-user repeats begun within six months, including after an agency change	Record the user, each agency, starts, ends and renewals; obtain earlier history before transferring the worker
Division of employer powers	The written agency–user agreement divides powers, with employment termination reserved to the agency	Identify who makes the employment decision and who supplies the supporting records
Client service notice or assignment-end request	The client’s commercial notice differs from employee notice; assignment ending can constitute an agency operational reason for termination	Obtain the contractual service-exit terms and the agency’s separate employment-exit assessment
Last-assignment dates	Severance eligibility uses employment duration during the last assignment	Give the agency those dates and relevant absence records for its qualifying-period calculation
Final-pay inputs for a mid-month employment end	The client supplies the necessary data within three working days after the last day worked	Record the last worked day and deliver hours, premiums, absences and other necessary inputs against that deadline
Final wages, entitlements and certificates	The agency settles by the fifth working day counted from the last day worked for termination by notice, or from employment ending for other routes	Record the applicable trigger and confirm settlement and document delivery separately from the client’s data handover

The three-working-day client input deadline and fifth-working-day agency settlement deadline have distinct triggers; they cannot be added into one processing allowance. Supply records early enough for the agency to meet its deadline, particularly where release from work precedes employment ending.

Only the agency ends the employment

The statutory labour-leasing notice period is 15 days, and an applicable collective agreement may depart from the notice and release rules only in the worker’s favour. On agency notice, the worker is released from work for the full notice period unless otherwise agreed. This differs from the ordinary 30–90-day statutory employer-notice schedule explained in the Hungary hiring guide; that ordinary tenure schedule does not apply to leased employment.

An assignment ending is treated as a reason connected with the agency’s operations, but cancellation of the client’s service agreement does not automatically end the worker’s employment. The agency must assess the lawful route, required reasons and any protections before issuing notice. Employer notice is prohibited during the specified protected periods, including pregnancy, maternity, paternity, parental and unpaid childcare leave; reliance on pregnancy or protected fertility-treatment circumstances requires employer notification under the statutory rules.

Where the proposed reason concerns performance, send the agency the expectations communicated to the worker and the objective records supporting the concern. Dóra Ágnes Nagy’s employment-law analysis of 24 January 2025 states:

However, employers should ensure that performance expectations have been clearly communicated and that objective evidence supports the termination.

— Dóra Ágnes Nagy, Associate, Jalsovszky Law Firm

For an agency arrangement, Nagy’s advice points to preserving your performance communications and objective records for the client’s handover. The agency still needs to assess employment duties and applicable protections before deciding on an exit.

Severance uses the last assignment

For employment established for labour leasing, statutory severance eligibility counts the employment duration during the last assignment. Qualifying employer notice, cessation without a successor and the other specified statutory case can give one month of absence pay after at least three years or two months after at least five years. Have the agency calculate the qualifying duration using the statutory treatment of unpaid periods and protected-leave exceptions, rather than applying the worker’s whole history with the agency or all earlier users.

Severance is excluded where the worker is a pensioner at the statutory reference date, or the notice reason concerns employment-related conduct or capability unrelated to health. For these qualifying three- and five-year bands, termination within five years before the applicable pension age adds one month of absence pay. These are conditional entitlements, so a commercial exit estimate should show the agency’s reason, qualifying period and any exclusion or addition it applies.

The agency must also pay out unused proportionate annual leave at employment ending, excluding paternity and parental leave from that payout rule. For a mid-month end, the client’s necessary final-pay information is due within three working days after the last worked day. On termination by notice, the agency must pay final wages and other entitlements and issue mandatory certificates no later than the fifth working day counted from that last worked day; for other endings, the clock starts from employment ending. Record both dates where they differ and obtain confirmation that the agency has completed the settlement.

When you do not need an EOR in Hungary

You may hire directly without your own Hungarian entity where the foreign-employer route applies. It covers a foreign employer that is not obliged to register as a business under Hungarian law and an engagement subject to Hungarian insurance. The employer can fulfil the relevant insurance reporting and contribution duties through a permitted financial representative or tax agent, or directly after the required NAV registration.

Establish which country’s insurance rules govern the engagement before using this route. Subject to private international law, habitual work in Hungary generally brings the employment within the Hungarian Labour Code, including under a foreign employment contract. Company-law registration, permanent establishment and the worker’s right to work each require a separate assessment.

For an eligible direct foreign-employer setup:

• Assign responsibility for the filings. Identify the permitted representative or the person completing the foreign employer’s own NAV registration and recurring obligations. When fulfilling the duties directly, the employer must register with NAV in its employer capacity before insurance starts.
• Register the employer separately from the worker. Use T201INT to obtain the employer’s tax identification number; the NAV T201INT instructions explain the foreign-employer registration route. The separate T1041INT notification covers the worker’s insured relationship, with commencement notified no later than the first insured day.
• Put the monthly return into the operating schedule. The responsible person must submit the electronic insurance and contribution return by the 12th of the following month. Arrange the pay and insurance records needed for that return and name who handles subsequent changes.

If the employer has neither the appropriate representative nor the required employer registration, the worker must fulfil the insurance reporting, contribution-payment and filing duties and bear the consequences of non-compliance, excluding default and tax penalties. This fallback arises from employer default; it is not an elective handover of administration to the worker. Complete the employer arrangements before insurance starts and retain the filing confirmations.

NAV registration for this purpose does not establish that incorporation is unnecessary for every business activity, settle permanent establishment or grant work permission. Equally, an assessment finding no permanent establishment does not by itself remove personal tax or social security obligations. The Hungary hiring guide provides the fuller registration reference; obtain a case-specific processing estimate rather than treating the statutory filing deadlines as an elapsed setup time.

If you already have a suitable Hungarian entity, it can employ the worker under its own employment arrangements with the payroll support it needs. Remote work alone does not require an additional EOR. The decision turns on the employing entity’s capacity, the applicable employment and insurance rules and the actual work arrangement.

Alternatives to an EOR: compare who employs the worker

Choose the legal relationship from the actual working arrangements, then identify who will carry its obligations. Agency employment, qualifying direct foreign employment and employment through your Hungarian entity each need their own registration and operating arrangements. Independent services require actual performance that supports a civil relationship.

Route	Legal employer or counterparty	When it fits	What remains to arrange
EOR through a qualifying labour-leasing agency	The agency employs the worker; the client directs the assignment under the agreed division of powers	The intended arrangement satisfies the actual leasing rules and the client chooses agency employment	Agency qualification and registration, lawful contracts, assignment history, client duties, work permission and client tax assessment
Qualifying direct foreign employment	Your foreign company is the employer	The company is not obliged to register as a business under Hungarian law and the engagement falls within the Hungarian-insurance route	Permitted representation or direct NAV employer registration, worker notification, employment administration and separate company-law, tax and permission checks
Your Hungarian entity	Your local entity is the employer	The entity can undertake the employment and its continuing employer obligations	Company registration if needed, employment and insurance arrangements, payroll administration and applicable permission and tax duties
Genuinely independent services	The independent service provider is your contractual counterparty	Actual performance supports a civil service relationship rather than dependent employment	Suitable supplier form, contract scope and fee, rights to the work, tax and insurance treatment, and an independence assessment

All routes still require assessment of work permission, tax and social security. Eligibility depends on the particular business and proposed engagement.

For independent services, NAV considers the contract’s actual content, and broad control over where, when and how the person works is a primary indicator of dependent employment in the Kúria’s analysis. Customer instructions can still exist in a civil relationship: under a works contract, they cannot extend to organising the contractor’s activity or make performance more onerous. Use a works contract for producing an agreed result or a mandate for carrying out an entrusted task, assessing the whole arrangement rather than the title alone. The Hungary contractor guide covers the supplier and civil-contract checks.

If a Hungarian entity must be formed, company registration involves the court and mandatory legal representation. Plan that process separately from employer registration, employment documents and readiness to start work; a court decision deadline does not measure the entire setup. Obtain the actual formation and running-cost proposal alongside the agency or direct-employment offer, including administration and exit terms, before comparing budgets.

A payroll administrator supports the identified employer’s obligations; administering calculations and filings does not by itself make the administrator the employer. For an offer described as a PEO, ask which entity contracts with the worker and how employer powers are exercised, then assess that arrangement under the applicable rules. Recruiting is another scope question: establish whether the offer includes finding candidates or begins with a worker you have already selected.

Plan a move to direct employment before the assignment limit

The next employer needs to be ready before the agency arrangement ends. Use the assignment history and intended business structure to coordinate the new employment with the agency’s exit. The steps below are an operating plan; any employment continuity consequences need assessment of the actual arrangement.

Set up the next employer before ending the assignment

Choose the actual employing entity and establish its registration and insurance obligations. A qualifying foreign employer needs the applicable representation or direct NAV registration and separate worker notification; a new Hungarian company needs its company-registration process as well as the employer arrangements. Name the people responsible for completing those steps and confirm readiness against the intended insured start.

1. Agree the new employment terms. Settle the employing entity, role, base pay and working arrangements, together with the information the worker must receive. Have the new employer assess treatment of previous service, leave and any proposed probation instead of assuming that the change preserves or resets every entitlement.
2. Resolve work permission before the new work starts. Check whether the worker’s existing permission supports the proposed employer and role, and what applications or approvals the change requires. Coordinate the start with that assessment rather than assuming the agency’s sponsorship continues under the next employer.
3. Prepare the rights and records handover. Identify employment records the new employer needs, the permitted process for providing them and the responsibilities for outstanding leave and pay. Retain the agency-to-client IP documents for work already produced and establish the new employer’s rights arrangements for future work.
4. Coordinate the agency-led exit and final settlement. Obtain the agency’s lawful employment-exit plan, the relevant dates and the client’s required final-pay inputs. Confirm final wages, other entitlements and certificates against the applicable deadline, separately from the new employer’s onboarding.

The actual facts determine whether transfer-of-undertaking rules apply and how prior service must be treated; a fresh contract does not settle those questions. Align the agency’s employment-ending documents, new terms and insured start with that assessment.

Review the service contract separately

The leasing rules invalidate terms that restrict the worker’s relationship with the user after agency employment ends, or require the worker to pay the agency for leasing or entering that relationship. Those protections do not establish that every recruitment or conversion charge in the agency–client agreement is invalid. Have any disputed clause assessed against the wording and basis of the commercial terms for the proposed move.

The agreement should specify the conversion charge, service-notice requirements, final invoice treatment, record-export arrangements and IP obligations. Resolve the amounts, responsibilities and their interaction with the agency’s employment obligations before confirming a start; conversion is not necessarily fee-free.

A switch to another agency still requires the earlier same-user assignment history and does not reset the ceiling. For a planned long-term role, a different employment structure may be appropriate, with ownership conditions and your business’s tax exposure assessed alongside the operating plan.

How to choose a provider for a Hungarian hire

Choose a provider whose offer identifies the legal employer and documents how your Hungarian hire will operate. Request evidence for the particular worker and assignment, a Hungary-specific worked quote and a sample wage statement. Name a responsible person for each handover and resolve the conditions affecting the start, monthly administration and exit.

Question	Evidence to request	Why it matters
Which entity will employ the worker, including where another agency is involved?	Legal name, identifiers, contracting entities and an explanation of each entity’s role	The employing agency must match the qualification evidence and employment documents
What proves that agency’s current entitlement to lease workers?	Registration decision and number, current status, and the relevant local and home-state evidence for an EEA agency	A brand name or home-state authorisation alone does not establish the applicable Hungarian conditions
How will insured-start proof reach us?	The requested notification copy, registration copy and named delivery owner	The client needs an agreed way to obtain the documents by assignment start
How will earlier assignments be counted?	The worker’s same-user starts, ends, renewals and agency changes, with the agency’s duration assessment	The offer must account for history that a new provider contract does not erase
What terms and benefits will apply to this worker?	Draft employment and assignment information, applicable collective terms and the user-condition comparison	Base salary alone does not establish the full employment or equal-treatment position
Who exercises each employer power at the workplace?	Written division of powers, named schedule/safety/record owners and liability clauses	The service scope must accommodate the client’s continuing duties and specific shared worker-claim exposure
What is the candidate’s permit route and this employer’s sponsorship basis?	Candidate/category assessment, actual employer’s entitlement evidence and any required applications	Ordinary agency registration is insufficient proof that a particular sponsor can employ this candidate
What is included in the Hungary-specific worked quote?	Gross salary, employer-charge assumptions, any relief, conditional employment costs and administration fee shown separately	The complete leasing charge and the agency fee need to be distinguishable, with exclusions visible
What commercial billing conditions apply?	Prefunding or security, currency conversion, invoice VAT, fee changes, refunds and between-assignment billing clauses	Their treatment and amounts must come from the offer and agreement
Who owns monthly pay-data and wage-statement handovers?	Data template, operational cutoff, correction process, sample worker statement and named owners	The client’s input and agency’s calculation, payment and information duties require coordinated records
How are domestic registration identifiers controlled?	Responsibility for the 08E relationship serial, later filings and coordination with monthly ’08 numbering	A serial error requires the appropriate notification procedure, rather than a routine data edit
How will workers obtain help and use agreed benefits?	Written support scope, available language, query process and benefit-administration responsibilities	The worker needs to know where questions go, and the buyer needs a defined service scope
How do the work rights and any non-compete reach our intended arrangement?	Employment-duty IP terms, onward agency–client rights, and the proposed restriction and compensation	The legal employer’s rights and the client’s required rights must connect, while restrictions need their own assessment
Who assesses our business’s Hungarian tax exposure?	A stated advisory scope, the facts required and treatment of the relevant treaty	Agency employment does not establish the client’s permanent establishment outcome
How will an assignment-end request be handled?	Agency employment-exit process, evidence required, last-assignment severance assessment and final-input/settlement owners	The client’s request needs to lead to the agency’s lawful decision and separately triggered settlement duties
What happens if we move the worker to direct employment?	Commercial conversion/service-exit terms, charges, record export and remaining IP obligations	Worker protections and client commercial charges are separate questions

Record the missing document or calculation for each unresolved answer, its owner and the decision it affects. Resolve employer identity, registration status and sponsorship before relying on the hiring route; request a revised offer or clause for unspecified fees or billing conditions. Compare offers using the same salary assumptions, included services and retained client responsibilities.

Frequently asked questions

Is an employer of record legal in Hungary?

An arrangement that meets Hungary’s labour-leasing rules can use an eligible, appropriately registered agency as the employer while the client directs the assigned work. The legal entity and actual arrangement must satisfy those rules; an EOR brand or service label does not establish that they do. An EEA agency also needs the applicable Hungarian premises, security and registration conditions, rather than relying solely on its home-state entitlement.

How much does an EOR cost in Hungary?

The cost includes gross salary, applicable employer charges and the agency’s commercial fee. Ordinary salary szocho is an uncapped 13%: a HUF 322,800 monthly gross salary gives a salary-plus-tax starting amount of HUF 364,764. That example excludes the provider fee and conditional costs such as benefits, overtime, sickness and rehabilitation contributions, so obtain the full itemised quote before budgeting the hire.

Can I hire directly in Hungary without a local company?

A foreign company can use the direct-employer route where it is not obliged to register as a business under Hungarian law and the engagement is subject to Hungarian insurance. It can fulfil the relevant duties through a permitted financial representative or tax agent, or directly with NAV employer registration completed before insurance begins. T201INT registers the employer, while the separate T1041INT worker notification is due no later than the first insured day, and the electronic monthly contribution return is due by the following month’s 12th. This route still requires separate assessment of company-law, employment, tax and work-permission obligations.

Does changing the EOR reset the five-year assignment limit?

Changing agencies does not reset the five-year limit for the assignment to the same user. Extensions count, as do repeat assignments begun within six months after the previous assignment ends, whether the same or another agency supplies the worker. Give the replacement agency the earlier starts, ends and renewals so it can assess the aggregate duration.

How much notice applies to a leased employee in Hungary?

The statutory leasing notice period is 15 days, with an applicable collective agreement able to depart from the notice and release rules only in the worker’s favour. Where the agency gives notice, the worker is released from work throughout that period unless otherwise agreed. Only the agency can terminate the employment, and the client’s commercial service-notice period is a separate contract term.

Can an EOR obtain a work permit under the new 2026 rules?

New guest-worker residence permits are unavailable to every nationality from 6 June 2026. The separate employment-purpose route lists Georgia, Armenia and the Philippines, subject to the additional readmission-agreement or recognised-office conditions and assessment of the actual employer’s sponsorship entitlement. Previously issued permits retain their validity under their terms, and the protected cases cover specified renewals and reissues for both categories where the permit was valid on 5 June 2026, plus issue or renewal applications pending that day. An electronic filing counts as pending only if it was recorded and its administrative fee paid by 5 June; the agency must establish the applicable case and its own entitlement rather than promising permission from ordinary agency registration alone.

Does my company automatically own work created by an EOR employee?

For a work created as an employment duty, delivery normally places the economic rights with the legal employer unless otherwise agreed. That employer is the agency, so your business needs the onward rights established in the agency–client agreement and the relevant written declarations. Software economic rights can be transferred, and employment-duty software has a specific exception from the ordinary employee-author remuneration rules for onward licensing or transfer. Inspect the employment duties, delivery and onward terms for the particular work instead of treating client direction as proof of ownership.

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