What is simplified employment in Hungary?
Simplified employment (egyszerűsített foglalkoztatás, often shortened to EFO) is a light form of employment under Act LXXV of 2010 for seasonal agricultural work, seasonal tourism work and casual work. Instead of the usual payroll taxes, the employer pays a flat daily levy, and the employment starts when it is registered with the tax authority (NAV).
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Casual work is fixed-term employment with the same employer for no more than five consecutive calendar days and no more than 15 days in a calendar month. From 2026, an employee can work up to 120 days a year in simplified employment, with a further 90 days allowed for seasonal agricultural work.
The number of casual workers an employer may use on a given day depends on its size: one if it has no full-time staff, two with one to five employees, four with six to 20, and 20% of the workforce above that. Non-EU nationals can only be employed this way for seasonal agricultural work, unless they hold long-term residence.
Pay and the daily levy
Simplified employees must receive at least 85% of the minimum wage, or 87% of the guaranteed minimum wage where that applies. The employer’s daily levy per worker is 0.75% of the monthly minimum wage for seasonal agricultural and tourism work and 1.5% for casual work, rounded to the nearest HUF 100. With the 2026 minimum wage of HUF 322,800, that is HUF 2,400 and HUF 4,800 a day.
The levy replaces the social contribution tax and the employee’s own contributions and income tax advance, and the employee still builds up pension, accident care and job-seeker entitlements.
Registering and reporting
The employer registers each simplified employment with NAV before the work starts, online, through the EFO mobile apps or by phone, giving the worker’s name, tax and social security numbers, the type of work and the number of days. The levy is paid and declared electronically by the 12th of the following month. An employer that breaks the day or headcount limits falls back on the normal rules from that day.
Simplified employment and EOR
Simplified employment is built for short seasonal and casual work, so most international employers hiring in Hungary need a standard employment contract under the Labour Code. With TopSource as your Employer of Record in Hungary, we confirm the right contract type for each role before the start.
Frequently asked questions
How many days can someone work in simplified employment in Hungary?
Up to 120 days a year from 2026, plus a further 90 days for seasonal agricultural work. Casual work with the same employer is limited to five consecutive days and 15 days a month.
What does simplified employment cost the employer?
A daily levy of 0.75% of the minimum wage for seasonal work and 1.5% for casual work, HUF 2,400 and HUF 4,800 a day in 2026, plus pay of at least 85% of the minimum wage.
How is simplified employment registered?
With the tax authority (NAV) before work starts, online, through the EFO apps or by phone.
Related terms in Hungary
- Written Employment Information (Hungary)
- Fixed-Term Employment Limits (Hungary)
- Overtime Cap (Hungary)
- Telework and Home Office Rules (Hungary)
- Additional Leave (Hungary)
- Protected Periods and Dismissal Justification (Hungary)
- Termination by Mutual Agreement (Hungary)
- Non-Compete Agreement (Hungary)
- Works Council and Collective Agreements (Hungary)
- Guest Worker Permit and Single Permit (Hungary)
- Occupational Safety and Medical Aptitude Exam (Hungary)