Changes in the rules of simplified employment
Simplified employment is one of the most popular atypical forms of employment in Hungary. The main reasons for this are the simpler, more straightforward documentation requirements and the more favourable tax and contribution obligations.
Changes to public charges
As of 1 February 2025, the rate of public levies payable by employers has changed. The new amount serving as the basis for calculating the public levy must first be applied to employment relationships established after 1 February 2025 — that is, for legal relationships created on or after 2 February 2025.
The new daily public levy payable by the employer per employee in 2025 is as follows:
- For agricultural and tourism seasonal work: 0.75% of the minimum wage valid on the first day of the month, i.e., HUF 2,200 per day.
- For casual work: 1.5% of the minimum wage valid on the first day of the month, i.e., HUF 4,400 per day.
- For casual employment as a film extra: 3% of the minimum wage valid on the first day of the month, i.e., HUF 8,700 per day.
Changes in time limit regulations
The time limit itself has not changed: the combined maximum duration of occasional work and seasonal work remains 120 calendar days within one calendar year.
However, from 1 July 2025, a signi
ficant change will occur in how this is calculated. Currently, an employee cannot work for the same employer under simplified employment for more than 120 days within one calendar year. From 1 July, this restriction will apply collectively across all employers. This means that if someone performs simplified employment for several employers in a year, the total number of days cannot exceed 120.
Due to the specific nature of the agricultural sector, a regulation amendment published on 24 April 2025, allows for the 120-day limit to be extended by an additional 90 days, subject to a higher public levy obligation. However, this extension will only take effect on 1 January 2026, meaning it does not apply to the year 2025.
So, starting from 1 January 2026 agricultural workers employed under simplified employment may be employed for up to 210 working days per year.
For them, the public levy payments will be as follows:
- For the first 120 working days: 0.75% of the minimum wage per day.
- For the additional 90 days: 1.125% of the minimum wage per day.
Changes to the pension contribution base:
The pension contribution base payable for agricultural seasonal workers will also change:
- After the first 120 days: 2.1% of the minimum wage per day.
- For the next 90 days: 3.15% of the minimum wage per day.
The new regulations must be applied to employment contracts concluded and workdays performed after 31 December 2025.