3.4 Sick Leave And Other Non-Attendance

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Hungary /3. Payroll and particular aspects of employee remuneration / 3.4 Sick leave and other non-attendance

Commentary

Hungary

Employees are allowed 15 days sick leave per year. When employment starts partway through the year, sick leave is given proportionately. A medical certificate

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2.1.5 Zero taxation for under 26 year olds

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

9.5 Work permits

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3.4 Sick leave and other non-attendance

Hungary

2.1.5 Zero taxation for under 26 year olds

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

9.5 Work permits

3.2 Sick leave and incapacity allowance

5.4.4 Obligations for foreign employers where no PE is created

6.3.1 Employees with an overseas employer (secondees)

12. Checklist for employers

2.3.3 Danish Hydrocarbon Tax

5.3.1 Short term business visitors

2.3.1 Labour market contributions (am-bidrag)

1.3.5 Notification of Employment (NOE)

2.3.2 Solidarity surcharge

3.7.3 Sale of shares

3.7.7 Occasional leave

3.3 Leave of absence

3.4 Severance pay

3.2 French national minimum wage (SMIC)

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3.4 Sick leave and other non-attendance

Hungary

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