EU/EEA and Swiss nationals generally have the right to work in Hungary without a work permit, subject to applicable registration requirements. Third-country nationals generally require a residence permit authorising employment. Hungary's current immigration rules are restrictive for third-country workers, and the availability of employment-based permits depends on nationality, permit category and the applicable rules. 

As of June 2026, Hungary does not permit new applications for guest-worker residence permits for nationals of third countries. Certain third-country nationals may still qualify for employment-purpose residence permits under the applicable government rules. 

• Payroll is generally processed monthly.
• Employers are responsible for withholding personal income tax and employee social security contributions and for paying employer social tax.
• Hungary's personal income tax rate is a flat 15% for most types of income.
• Social Security Contributions:
  Employer: 13.0% social tax
  Employee: 18.5% social security contribution
  Total: 31.5%
• Minimum Wage: HUF 322,800 gross per month from January 1, 2026. A guaranteed minimum wage of HUF 373,200 applies to positions requiring at least secondary-level education or vocational qualifications. 

• Contract Types: Employment may be permanent or fixed-term. Employment contracts should be concluded in writing and must specify the employee's basic terms of employment.
• Probation: Generally up to three months. A collective agreement may extend the probationary period up to six months. 
• Working Hours: Standard full-time employment is generally 40 hours per week. Working-time arrangements, overtime and rest periods are regulated by the Labour Code.
• Annual Leave: Employees receive at least 20 working days of basic annual leave. Additional leave is granted based on age, with the statutory entitlement increasing progressively to up to 30 working days for employees aged 45 and above. Additional leave may also apply for employees with children and in certain other circumstances.
• Notice Periods: The statutory notice period is 30 days. When termination is initiated by the employer, the notice period increases according to length of service, reaching up to 90 days after 20 years of employment. 
• Termination: Employer termination generally must be provided in writing and must be based on a reason connected with the employee's conduct, ability or the employer's operations. Certain employees, including those on maternity or parental leave, receive additional protection against dismissal.
• Severance: Statutory severance may apply where employment is terminated by the employer or the employer ceases operations. The amount ranges from one month's pay after three years of service to six months' pay after 25 years.

• Annual Leave: At least 20 working days per year, increasing with age to a maximum basic statutory entitlement of 30 days. Additional leave may be available for parents and certain other employees. 
• Sick Leave: Employees are generally entitled to 15 working days of employer-paid sick leave per calendar year. Sick leave is medically certified and is paid at 70% of the employee's absence pay. Longer periods of incapacity may qualify for sickness benefits under the social security system.
• Maternity Leave: Mothers are entitled to 24 consecutive weeks of maternity leave, with at least two weeks being compulsory. Maternity leave may begin up to four weeks before the expected date of birth. 
• Paternity Leave: Fathers are entitled to 10 working days of paternity leave following the birth of a child. The leave must generally be taken within two months of the birth. 
• Parental Leave: Parents may also qualify for parental leave and unpaid leave for childcare under the applicable statutory conditions.
• Public Holidays: Hungary observes statutory public holidays in addition to employees' annual leave entitlement.

• Tax Residency: Hungarian nationals are generally tax residents. EEA nationals holding an EEA registration card are generally considered residents if they spend at least 183 days in Hungary during a calendar year. 
• Non-Residents: Non-residents are generally subject to Hungarian tax on Hungarian-source income, with applicable double taxation agreements potentially modifying the result.
• Tax Year: January 1 – December 31. Individual tax returns are generally due by May 20 of the following year. 
• Personal Income Tax: Hungary applies a flat 15% personal income tax rate to most types of income, including employment income. Certain tax allowances and exemptions can reduce the effective tax burden for qualifying individuals. 
• Double Taxation Treaties: Hungary has an extensive network of double taxation agreements.