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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Hungary /6. Globally mobile employees / 6.4 Outbound employees on assignment

6.4 Outbound employees on assignment

Hungary

According to Act I of 2012 on Labour Code (Labour Code, Art 47), in the case of an assignment

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2.1.5 Zero taxation for under 26 year olds

1.3.1 Monthly filings

7.1 Business travel and subsistence

8.2 Failure to pay over withheld amounts

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

3.2 Sick leave and incapacity allowance

3.5 Stock options

12. Checklist for employers

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

5.1 Employer registration

2.3.1 Labour market contributions (am-bidrag)

3.1 Salary advances

3.7.2 Sick pay

2.3.2 Solidarity surcharge

6.1.2 Reciprocal agreements

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

7.1 Commuting costs

9.3 National collective bargaining agreement (CCNL)