What is telework in Hungary?
Telework (távmunkavégzés) is work that an employee in Hungary carries out for part or all of their working time at a place separate from the employer’s premises, usually from home. Section 196 of the Labour Code (Act I of 2012) governs it, and it must be agreed in the employment contract.
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Unless the parties agree otherwise:
- the employer’s right to give instructions covers defining the tasks to be done;
- the employer checks the work remotely, using IT tools;
- the employee works at the employer’s premises on no more than one third of the working days in the year;
- the employer must let the employee enter its premises and keep in touch with colleagues.
If the employer checks the work at the telework location, the check must not place a disproportionate burden on the employee or others who use the property. The employer must also give teleworkers all the information it gives other employees.
Home office and occasional remote work
The Labour Code has no separate home office regime. Occasional work from home that is not agreed as telework can be handled as a temporary change of workplace, which the employer can order for up to 44 working days, or 352 hours, in a calendar year. Regular remote work should therefore be agreed as telework in the contract. The tax-free cost allowance below also applies only to telework.
Costs and tax
The employer must reimburse the necessary and justified costs of the work and, unless agreed otherwise, provide the conditions needed to do it. For teleworkers, a monthly cost reimbursement of up to 10% of the minimum wage in force on 1 January can be paid without receipts and free of personal income tax: HUF 32,280 a month in 2026, based on the HUF 322,800 minimum wage. The amount is reduced pro rata for months with fewer telework days, and it only applies where telework is in the employment contract.
Telework when you hire through an EOR
With TopSource as your Employer of Record in Hungary, we set the telework terms in the employment contract, agree how the work is checked and how often the employee comes on site, and pay the tax-free cost reimbursement through payroll.
Frequently asked questions
Does telework have to be in the employment contract in Hungary?
Yes. Section 196 of the Labour Code requires the employer and employee to agree telework in the employment contract.
How often must a teleworker come to the office in Hungary?
Unless agreed otherwise, the employee works at the employer’s premises on no more than one third of the year’s working days. The parties can agree a different arrangement.
Can a Hungarian employer pay teleworkers a tax-free allowance?
Yes. Up to 10% of the minimum wage a month, HUF 32,280 in 2026, can be paid as a cost reimbursement without receipts, if telework is in the employment contract.
Related terms in Hungary
- Written Employment Information (Hungary)
- Fixed-Term Employment Limits (Hungary)
- Simplified Employment (Hungary)
- Overtime Cap (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)