1.2 How Are Filings Done?

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Hungary

Online filings

Returns are submitted online by logging on to Gov.hu.

More than one employer

If there is more than one employer then the employers must agree which one of them is responsible for filing. The agreement should be in writing and the employee must be informed accordingly.

In the absence of such an agreement, the NTCA will appoint one

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2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

9.7.2 Civil contracts

3.7.3 Maternity pay

8.2 Failure to pay over withheld amounts

11. Work permit assessment tool

6.1.1 EU social security agreement

4.4 Car allowance

2.2.1 Mandatory social documents

6.3 Inbound employees on assignment

8.2 Failure to pay social security

3.1 Salary advances

3.4 Private medical insurance

3.3 Participatory bonus

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

9.6.2 Holiday pay

2.1.3 Tax calculation

3.4 Severance pay

9.3 National collective bargaining agreement (CCNL)

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