Make it simple – Employ a temporary worker in Hungary

Last updated on January 6, 2026.

Who is a temporary worker?

A temporary worker is sometimes also called a casual worker or an occasional worker. A temporary worker is employed on a temporary basis, and is subject to different regulations than employees with a fixed-term contract.

Temporary employment is a type of simplified employment, and you will need only a simplified contract for hiring casual workers. This and the favorable taxation options make temporary work and simplified employment attractive to many employers and employees.

At the same time, temporary workers do not become fully insured in the social security system, this way they are entitled only to emergency treatments, unemployment benefit and pension. As a result, workers are allowed to choose this type of employment only for a limited time each year. They also have to pay social security on their own, which is HUF 12,300 / month, or HUF 410 / day in 2026.*

*Please note that regulations may differ for workers in agriculture and for extras in the film industry.

How to employ a temporary worker?

When you hire a temporary worker, no written labor contract is necessary, an “oral contract” is enough. However, it still advisable to sign a simplified employment contract just to make things clear, and because the employment has to be reported to the tax authority, together with all the main data of the employee. This reporting or registration has to be done either by phone or electronically, before the employee starts to work. The registration can be cancelled within 2 hours if you change your mind (but only if your employee has not started working yet), or by 8 a.m. in the morning if you had previously registered for several days in a row.

How much does it cost to hire a temporary worker?

Minimum wages are defined by law. With temporary workers, it is worth agreeing on an hourly rate. Based on the minimum wage of regular workers, the minimum wage for temporary workers is HUF 1,578 (ca. EUR 4) / hour if the job requires no specific skills, and HUF 1,866 (ca. EUR 5) / hour if the job requires at least secondary education.

Beside the agreed salary, the employer must pay a simplified employment tax after each temporary worker, which is HUF 2,400 for jobs related to agriculture and tourism, HUF 4,800 for other occasional work, and HUF 9,700 for extras in the film industry. Taxes are due on the 12^th day of the following month.

Other than that, the temporary employee’s wage is tax free – as long as the wages are less than double the minimum wage,

• if the job does not require qualification and the wage is not greater than HUF 19,305 / day, or
• if the job does require qualification and the wage is not greater than HUF 22,308 / day.

If you want to pay more than that to your temporary worker, they must pay a 15% income tax when they prepare their annual income tax return. For that purpose, you need to provide them a payslip each time you pay them (if you pay them at the end of each day, you give them a payslip every day).

How much can a temporary worker actually work?

Occasional workers can work for you at most 15 days a month (max. 5 days in a row), and 120 days a year.* The regular working time for them is 8 hours / day, just like with other, regular employees.

*Agricultural workers are allowed to work for an additional 90 days, but during this extra period, the employer’s tax will be increased to HUF 3,600 / day.

How many temporary workers can a company employ?

This depends on the number of regular employees the company employs. In the table below, you can see how many regular employees has a company on any given day, and how many casual workers the company can hire for the same day.

Hire temporary workers for temporary tasks

If your company does not need a regular employer, but you have tasks from time to time with which you need assistance, hiring a temporary worker can be an ideal solution. However, if you need workforce continuously, it is better to employ a regular employee. In either case, we can help you both with recruitment and with the relevant accounting tasks. Consult your account manager to help you decide whether simplified employment and hiring a casual worker is really the best option for you.

Disclaimer: The data in this article reflect the state of affairs upon publication. To get up-to-date information, always consult your accountant.