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Commentary

2.1.4 Special procedures or calculations

Hungary

Procedure for non-attendance

For periods of non-attendance, such as for furlough, a special computation is applied for the employee.

Remuneration consists of the following items:

  1. Ìý

    •ÌýÌýÌýÌý valid basis rate of the employee, including lump-sum bonuses

  2. Ìý

    •ÌýÌýÌýÌý payment at piece rates in the last six months, and

  3. Ìý

    •ÌýÌýÌýÌý supplements paid in the last six months

Each item is calculated separately, then partial amounts are added to establish emoluments.

Example

The base rate for October is HUF 400,000 for a full-time employee. No other remuneration has been

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Web page updated on 17 Mar 2025 15:24