Hire in Hungary — Mt. 2012 Labour Code, SZJA, NYESZ contributions on each cycle.
No Hungarian Kft. setup, no NAV (National Tax Authority) registration on your side. Bordero staffs a Hungary EOR entity, drafts a Munka Törvénykönyve (Mt. 2012) Labour Code-aligned contract, registers the hire via NAV, applies SZJA 15% withholding, and books NYESZ contributions on the local cycle.
Hungarian labour law is anchored on the Munka Törvénykönyve (Mt., Act I of 2012). Probation under Mt. 46.§ (3) caps at 90 days. Notice under Mt. 66.§ (3) defaults to 30 days and steps by tenure — v1 collapses to the 30-day flat default with the bracket-by-tenure surfaced in a policy letter.
Statutory social contributions are routed through the National Tax Authority (NAV) portal: TB (társadalombiztosítás — health + pension + labour-market) and NYESZ (nyugdíj-előtakarékossági számla — pension-savings account) on the entity side, with SZJA (személyi jövedelemadó — personal income tax) at a flat 15% in 2026. v1 collapses the EE-side TB math into the social tile and applies the flat SZJA. The payslip notice surfaces both approximations.
Median 24h from signed order form to country-specific contract in Hungary.
- Hungary
- 15%
- Ft
Compliance snapshot
Hungary — what Bordero carries on the ledger.
The collapsed percentages are v1 demo approximations — declared on the payslip notice and replaced with cap- and bracket-aware math for non-trivial demographics before paying a hire. Talk to sales for a counsel-reviewed breakdown.
Contract & filings
What the country-specific contract covers.
A Hungary employment relationship is built on the governing law below. Bordero issues the contract, registers the entity, and handles the entity-side liabilities on the same ledger — your finance team reconciles once.
Governing law
- Mt. 2012 Labour Code aligned contract: probation capped at 90 days (Mt. 46.§ (3)), notice ladder stepped by tenure (Mt. 66.§ (3)), written particulars (Mt. 45.§), severable coercive leave and severance calculation (Mt. 77–79.§).
- NAV registration: TB (társadalombiztosítás) + NYESZ routes the social tile + pension-savings account on the entity side; v1 collapses EE TB to ~18.5% in the social tile.
- SZJA 15% flat in 2026: the personal income tax collapsed to 15% effective — single-bracket, with annual-return reconciliation for family / fringe benefits / preferential categories.
- Annual paid leave under Mt. 117.§: tenure-based accrual — declared-not-bracketed-by-tenure in v1; payslip notice surfaces the dynamic.
- Severance (Mt. 77–79.§) accrued — declared-not-computed in v1.
Notice & probation
How termination runs in Hungary.
v1 collapses bracket-by-tenure terms into a flat default — the notice paragraph surfaces where production employers should review the bracket choice with counsel before any termination.
- Notice ladder under Mt. 66.§ (3) — tenure-stepped; v1 flat default 30 days; surface the bracket choice in a policy letter before termination.
- Probation under Mt. 46.§ (3) capped at 90 days.
- Severance (Mt. 77–79.§) accrued — declared-not-computed in v1; entity-side liability surfaced on the contract and the payslip notice.
Hiring non-residents
Right-to-work and immigration for Hungary.
Non-EEA hires route through the work-permit cycle before they touch payroll. The contract template holds the permit carve-out so a baseline IAM reshape never gates on a still-pending permit.
Munkavállalási engedély (work permit) + residence permit mapped per hire for non-EEA citizens; non-EEA hires onboard only after the National Directorate-General for Aliens Policing (OIF) clears.
- Munkavállalási engedély (work permit) + residence permit mapped per hire for non-EEA citizens — National Directorate-General for Aliens Policing (OIF) decision archived before contract countersignature.
- Right-to-work clears for EU / EEA nationals; non-EEA hires require an active work-permit + residence-permit mode specific to the category.
- Adóazonosító jel (tax identification) acquired by the entity during onboarding; tied to the SZJA tile in the payslip and the annual-return cycle.
Talk to sales
Hungary on one ledger.
Country in. Contract, payroll, and compliance on one ledger. We'll come back with the entity, the contract template, and the first payroll cycle within a business day.