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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Hungary /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.3 Employer has no place of business in jurisdiction

6.1.3 Employer has no place of business in jurisdiction

Hungary

Payroll obligations exist for employees on assignment to Hungary. Foreign employers must register as employers and complete

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5.2 Employee registration

13. Employer burden table

1.3.1 Monthly filings

2.2.1 ATP Livslang Pension

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

5.4.4 Obligations for foreign employers where no PE is created

2.3.3 Danish Hydrocarbon Tax

8.2 Failure to pay social security

4.12 Beneficial loans

2.3.1 Labour market contributions (am-bidrag)

7.3 Relocation costs

2.2.4 Contributions for employers of 20+ employees

1.3.5 Notification of Employment (NOE)

3.7.7 Occasional leave

1.1 Introduction: overview of the domestic payroll system

2.1.3 Tax calculation

7.1 Commuting costs

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)