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The basic annual holiday is 20 working days, increasing with age and with the number of children. Public holidays are due in addition. Granting the holiday is the employer’s obligation,

A wage premium is the additional pay due for work outside normal working hours or in special circumstances: overtime, night work, shift work, and Sunday or public holiday premiums. Their

Simplified employment is the favourably taxed, simplified form of seasonal agricultural or tourism work and casual work. The employer can employ someone through a simple notification and a fixed charge,

This is the situation where a foreign employer employs a Hungarian worker in Hungary without having a company here. The Hungarian tax and contribution obligations have to be met through

An employment relationship is the relationship created between employer and employee under the Hungarian Labour Code, established by a written employment contract. The contract has to contain at least the

Employment cost consists of the gross salary and the employer charges on top of it. Personal income tax and the social security contribution are deducted from the employee, while the

The probationary period is a period that can be stipulated at the start of the employment, during which either party can terminate the relationship with immediate effect and without giving

The gross salary is the amount set out in the employment contract, before deductions. The net salary is what the employee actually receives: personal income tax and the social security

The notice period is the time for which the employment continues after notice has been given; its length depends on the time spent in employment. Severance pay is a one-off

The minimum wage is the lowest mandatory salary, while the guaranteed wage minimum applies to jobs that require at least secondary qualifications or vocational training. Both are set annually by