13. Employer Burden Table

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Hungary

The employer burden table summarises the main employer social security and other costs related to payroll compliance. It is not exhaustive, but is intended to provide an at a glance summary to enable

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2.3.2 Minimum wage/ stamp duty tax exemptions

8.3 Social security penalties

3.5 Bicycle mileage allowance

2.2.1 Mandatory social documents

6.3 Inbound employees on assignment

5.3.1 Short term business visitors

4.4 Interest-free loans

5.1 Employer registration

3.4 Special payments and one-sixth rule

1.3.5 Notification of Employment (NOE)

3.7.2 Sick pay

3.7.3 Sale of shares

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

7.1 Per diems

2.1.1 Tax deduction cards

2.1.3 Tax calculation

6.4.1 Split Year Relief – outbound employees

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)

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13. Employer burden table

Hungary

2.3.2 Minimum wage/ stamp duty tax exemptions

8.3 Social security penalties

3.5 Bicycle mileage allowance

2.2.1 Mandatory social documents

6.3 Inbound employees on assignment

5.3.1 Short term business visitors

4.4 Interest-free loans

5.1 Employer registration

3.4 Special payments and one-sixth rule

1.3.5 Notification of Employment (NOE)

3.7.2 Sick pay

3.7.3 Sale of shares

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

7.1 Per diems

2.1.1 Tax deduction cards

2.1.3 Tax calculation

6.4.1 Split Year Relief – outbound employees

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)

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13. Employer burden table

Hungary

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