The simplified employment tax has been doubled

The government decree on extra-profit taxes which was described earlier also amends the rules on simplified employment. From 1 July, the tax burden changes, which means that the payable tax by the employer increases. What exactly does it mean? In the following, we are going to review the rules of simplified employment.

The following simplified employment can be established in accordance with the law (Act LXXV of 2010):

  • temporary work,
  • seasonal agricultural work and
  • seasonal tourist work.


In the case of simplified employment for temporary work, the number of employees is determined by law:

Number of full-time employees

Number of employees who can be employed with simplified employment contract







More than 20 employees

20% of the number of full-time employees

Unused staff in a given year may not be carried over to the following calendar year and the total duration of the employment may not exceed 120 days in the calendar year (e.g., if the employer and the employee establish several simplified employment contracts for seasonal work at once).

When are we talking about temporary work?

The provisions on temporary work apply when a fixed-term employment contract concluded between the employer and the employee according to the following:


  • for a total of no more than five consecutive calendar days, and
  • for no more than fifteen calendar days in a calendar month, and
  • for no more than ninety calendar days in a calendar year.


An employment established for the purpose of simplified employment is created by fulfilling the employer’s obligation to notify. The employer can fulfill this notification obligation by electronic contact or by telephone.


An employer who accumulates a tax debt of HUF 300.000 or more will not be entitled to further simplified employment until the tax debt has been settled.

The amount of the tax burden payable by the employer

Until 30 June 2022 (person / day)

From 1 July 2022 (person / day)

seasonal agricultural work

HUF 500

HUF 1000

seasonal tourist work

HUF 500

HUF 1000

temporary work

HUF 1000

HUF 2000

film industry work

HUF 4000

HUF 6000

Paying the tax burden, the employee is not obliged to pay social security contributions, for example, and the employer is not required to deduct social security contributions.