{"id":5902,"date":"2024-03-11T14:24:49","date_gmt":"2024-03-11T13:24:49","guid":{"rendered":"https:\/\/impolsarl.com\/posting-to-hungary\/"},"modified":"2025-06-02T14:21:16","modified_gmt":"2025-06-02T12:21:16","slug":"posting-to-hungary","status":"publish","type":"page","link":"https:\/\/impolsarl.com\/en\/posting-to-hungary\/","title":{"rendered":"Posting to Hungary"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5902\" class=\"elementor elementor-5902 elementor-4316\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0e8f911 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0e8f911\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0e0a96d\" data-id=\"0e0a96d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f86077b elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"f86077b\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e52af5d\" data-id=\"e52af5d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8066847 elementor-widget elementor-widget-image\" data-id=\"8066847\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"426\" src=\"https:\/\/impolsarl.com\/wp-content\/uploads\/2024\/03\/hungary-162317_640-1.png\" class=\"attachment-large size-large wp-image-4376\" alt=\"w\u0119gry\" srcset=\"https:\/\/impolsarl.com\/wp-content\/uploads\/2024\/03\/hungary-162317_640-1.png 640w, https:\/\/impolsarl.com\/wp-content\/uploads\/2024\/03\/hungary-162317_640-1-300x200.png 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2f7742 elementor-widget elementor-widget-heading\" data-id=\"f2f7742\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Posting workers to Hungary\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72ce3c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72ce3c6\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c6622eb\" data-id=\"c6622eb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d62391 elementor-widget elementor-widget-text-editor\" data-id=\"3d62391\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Although both Poland and Hungary are members of the European Union, before sending employees to the famous capital on the Danube, it is worth familiarising yourself in detail with the rules governing work there.<\/p><p>Failure to properly register a delegation travelling to Hungary, or even a delay in registration, may result in a fine, so it is simply worth familiarising yourself with the local regulations.<\/p><p> <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa87680 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"fa87680\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Posting workers to Hungary \u2013 general principles\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c5da50 elementor-widget elementor-widget-text-editor\" data-id=\"4c5da50\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In the case of posting workers from Poland to Hungary, Polish labour law applies, unless the parties agree otherwise. In individual employment contracts, the parties may choose the applicable law based on the principles set out in Article 3 of Regulation (EC) No 593\/2008 of the European Parliament and of the Council. Pursuant to the above, the parties may decide that Hungarian law shall apply to the employee for the duration of the posting; moreover, even if the applicable law is determined, the provisions of Hungarian legislation must still be taken into account.   <\/p><p>It should be emphasised that if national provisions are more favourable to the posted worker, they should be applied. The employer is responsible for ensuring working conditions that are not lower than those applicable in the country to which the worker is posted. <\/p><p><strong>The following issues must be taken into account:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-127b4b2 elementor-widget elementor-widget-text-editor\" data-id=\"127b4b2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>setting maximum working hours and minimum rest periods,<\/li><li>setting the minimum amount of paid annual leave,<\/li><li>setting minimum wage rates, including overtime rates (excluding supplementary company pension schemes),<\/li><li>determining the terms and conditions of employee leasing, in particular in the context of temporary employment agencies,<\/li><li>ensuring safety, hygiene and health in the workplace,<\/li><li>implementation of protective measures for pregnant women, women who have recently given birth, children and young people,<\/li><li>ensuring equal treatment of women and men and compliance with other anti-discrimination provisions<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b19194d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b19194d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99d42b0\" data-id=\"99d42b0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-364b363 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"364b363\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Delegation to Hungary on social security systems and taxes\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43a2cfd elementor-widget elementor-widget-text-editor\" data-id=\"43a2cfd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If an employee meets the conditions specified in Regulation (EC) No 883\/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems and is posted for a period not exceeding 24 months, they are subject to Polish social security law. Compliance with the regulations is confirmed by an A1 certificate issued by the Social Insurance Institution (ZUS). It is advisable to submit an application for the certificate before the start of the posting.    <\/p><p>When delegating employees to Hungary, tax matters are governed by an agreement between the Republic of Poland and Hungary on the avoidance of double taxation. According to this agreement, the remuneration of Polish employees is taxable only in Poland if all of the following conditions are met: <\/p><p> <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a8e7fd6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8e7fd6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3fbaba9\" data-id=\"3fbaba9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ef7723 elementor-widget elementor-widget-text-editor\" data-id=\"4ef7723\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t1. the employee stays in Hungary for a total period not exceeding 183 days in a calendar year;\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-5840afa\" data-id=\"5840afa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-40ac9fe elementor-widget elementor-widget-text-editor\" data-id=\"40ac9fe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>2. the remuneration is paid by the employer or a person acting on their behalf who is not resident or established in Hungary;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-005bd0e\" data-id=\"005bd0e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ddb9379 elementor-widget elementor-widget-text-editor\" data-id=\"ddb9379\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>3. the remuneration costs are not borne by the establishment or permanent place of business of the employer in Hungary.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaea355 elementor-widget elementor-widget-text-editor\" data-id=\"eaea355\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If any of these conditions are not met, the employee&#8217;s remuneration is taxable in both Hungary and Poland, with the application of the relevant double taxation avoidance methods.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09574d3 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"09574d3\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Professional assistance in delegating employees from Poland to Hungary\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a84d15 elementor-widget elementor-widget-text-editor\" data-id=\"8a84d15\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The secondment of employees from Poland to Hungary can naturally pose various difficulties for employers. Comparing legislation is not a simple task, especially when you consider that in Hungary, labour regulations are not limited to the Hungarian Labour Code, but also include collective agreements concluded in specific industries, such as tourism, energy, construction and banking. <\/p><p>For this reason, it is definitely worth seeking the help of an experienced company specialising in broadly understood consulting services in the field of employee secondment. Impol serves companies from various sectors and guarantees accurate solutions tailored to the individual needs of each client. We look forward to working with you!  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Posting workers to Hungary Although both Poland and Hungary are members of the European Union, before sending employees to the famous capital on the Danube, it is worth familiarising yourself in detail with the rules governing work there. Failure to properly register a delegation travelling to Hungary, or even a delay in registration, may result &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/impolsarl.com\/en\/posting-to-hungary\/\"> <span class=\"screen-reader-text\">Posting to Hungary<\/span> Read More \u00bb<\/a><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":-1,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"folder":[94],"class_list":["post-5902","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v24.7) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Posting workers to Hungary | IMPOL<\/title>\n<meta name=\"description\" content=\"Are you planning to send employees on a business trip to Hungary? 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