In the first part of our two part newsletter we examined the general rules on leave, in this newsletter we summarize the rules of the below mentioned type of leave.

Other types of designated leave

Sick leave

If the employee’s state of health does not allow him/her to work, he/she may be entitled to 15 working days of sick leave per year. The allowance paid during the sick leave is not considered as health insurance benefit and it is paid by the employer.

During the sick leave, the employee in entitled to receive 70% of the absentee pay and this amount is subject to tax and contributions.

To take sick leave, the doctor must certify that the person is incapacitated for work and, in the case of hospitalisation, a certificate from the hospital is required. Provided the other conditions are met, a person on sick leave is entitled to sick pay from the day after the end of the sick leave.

Training leave

The Act on Labour Code provides for the granting of time off for studies to employees who are in regular education or training as agreed by the parties.

In the case of elementary school education, the worker is entitled to absentee pay for the duration of the studies.

The parties may conclude a study contract for the purpose of studies at regular school system (secondary or higher education) or other training outside regular schooling. The contract must specify (taking into account the training plan set by the training institution) how many days of paid study leave the employer will receive for the training and examinations.

Special leave in the event of the death of a close relative

The Act on Labour Code exempts employees from their obligation to be available and work for 2 working days in the case of death of a relative. Relatives are defined by law as follows: spouse, relative in the direct line, adopted, step and foster child, adoptive, step and foster parent and sibling, domestic partner, spouse of a relative in the direct line, direct relative and sibling of a spouse and spouse of a sibling.

It may be considered as leave because it is similar in the sense that work does not have to be done in this case either, but it is not charged to the annual basic or additional leave days, it is a separate entitlement in the law. There is no time limit for granting it, and the employee can request it months later, even when dealing with probate proceedings.

Maternity leave

The mother is entitled to 24 weeks' maternity leave in a continuous period, which must be taken no more than four weeks before the expected date of childbirth. The unused part of the maternity leave may be taken, if the child is being cared for in an institution for the care of premature infants, up to one year after the child's discharge from the institution.

Maternity leave is granted not only to the biological mother but also to the employee who cares for the child on the basis of a court judgment or an enforceable guardianship order which is enforceable due to the mother's health or death.

During maternity leave (if the conditions for entitlement are met), the worker is entitled to an infant care benefit and if she is not entitled to this, she can claim child-care assistance benefits from the day of childbirth.

Paternity and parental leave

Paternity leave

According to the law in force from 1 January 2023, a father is entitled to 10 working days of additional leave on the birth of a child, to be granted in no more than two instalments, at the time of his request, until the end of the second month following the birth. The employer may not postpone the granting of paternity leave or interrupt it once it has begun, even in exceptional cases of major economic interest or for reasons directly and seriously affecting the employer's operations.

Special rules apply to the payment of paternity leave, because the first 5 working days and the last 5 working days are paid differently. The first 5 working days of paternity leave the father received 100% of the absentee pay, while from the sixth working day onwards, 40% of the absentee is granted.

The employer may claim back from the Hungarian State Treasury the amount of the absentee pay for the first 5 working days of paternity leave and the amount of the social contribution tax charged on it.

Parental leave

Parental leave is a new type of leave that has entered to force in 2023 in the Hungarian law. Employees are entitled to 44 working days of parental leave up to the age of three of their child. In order to be eligible for parental leave, the employee must have been employed for at least 1 year.

The pay for the period of parental leave is very low. During the period of parental leave, the worker is entitled to 10 % of the absence allowance, reduced by the amount of child-care benefits or child-care assistance benefits paid to the employee for that period.

The employer will grant parental leave at the time requested by the employee. The employee must give at least 15 days' notice before the start of the leave. The employer may postpone the granting of parental leave for a maximum of 60 days in exceptional cases of major economic interest or for reasons directly and seriously affecting the employer's operations, but must then give the reasons for the postponement in writing and at the same time inform the employee of the new date for granting the leave. The employer has no right interrupt parental leave which has already begun.

Common rules for paternity leave and parental leave:

• These leaves do not have to be granted in the current year, they can be granted in the following year (subject to the deadline for taking them)
• No prorating is required for employment starting or ending during the year, the employee is entitled to full leave
• Unused paternity or parental leave will not be paid in cash on termination of employment. At the time of termination of employment, the employer shall issue a certificate of the duration of the paternity or parental leave granted (with the exit documents), including the days granted by previous employers. This avoids the employee claiming more days of leave than the statutory entitlement.
• The employer cannot terminate the employment during either paternity or parental leave

Unpaid leave

The employees are entitled to unpaid leave to care for a child until the child reaches the age of three, or three years from the date of placement in care in the case of adoption, or six months in the case of a child over three years of age. Unpaid leave shall be granted at the time requested by the employee.

What benefits is a parent entitled to during the period of unpaid leave to care for a child?

• child-care benefits: from the day after the end of the infant care benefits until the child reaches the age of 2; in the case of twins, until the child reaches the age of 3
• child-care assistance benefits from the day after the child-care benefits expires until the child reaches the age of 3; in the case of twins, until the end of the year in which the child reaches the age for compulsory schooling (or, if different for twins, until the later date)
• in the case of care of a child who is permanently ill or seriously disabled, childcare allowance until the child reaches the age of 10, during which period the employee is entitled to unpaid leave
• adoption allowance until the 168th day after the child is taken into care