NAV: seasonal work and casual work must also be reported

By: STA Date: 2024. 08. 21. 09:30

Simplified employment is popular, 350,000 people worked this way in July; the taxation of this form of employment is also simple and favorable, but the one who forgets to declare his casual employee risks a lot – the National Tax and Customs Office (NAV) pointed out in its statement on Friday.

(Photo: Pixabay)

It was pointed out that those who fail to properly report casual and seasonal work risk a fine of two million forints per employee from August 1 instead of one million. An employer who commits such a serious irregularity will be added to the NAV’s list of illegal employers for two years, and cannot receive any budget support for two years, the tax authority warned.

Also, for two years, his tax classification will be classified as risky

Small business taxpayers (kiva) risk even more by failing to report, because they lose their favorable taxation method and cannot even return to this taxation circle for 24 months, the NAV added. I also explained that if an employer occasionally needs more workers, simplified employment can be a solution to this temporary increase in staff. Simplified employment can basically be two types of work: agricultural or tourism seasonal work, and casual work, a special version of which is the employment of extras in the film industry – the examples were cited. It was explained: for agricultural and tourism seasonal work, the employee’s employment with the same employer may not exceed 120 days in a given year. In the case of casual work, in addition to the staff limit, the duration of employment must also be taken into account, which cannot exceed 5 consecutive days between the same parties, 15 days in a calendar month, and 90 days in a given year.

The employer must notify the employee before starting work

For this, you can choose from several quick and easy notification methods. It is worth choosing NAV’s online form-filling application on the web, which can even be accessed from a smartphone, and the employee can be reported with a few clicks, and valid reports can also be queried. But you can also choose the EFO pro mobile application and the phone number 185 – they explain. Employers and employees can find information about the basic rules of the simplified occupation on the website of the NAV from information booklet No. 46 – NAV recommended.

MTI