Changes in simplified employment from February

The new amount of the public charge and the calculation basis for retirement benefits will first be applied to legal relationships that arose after 1 February 2025, i.e. on or after 2 February 2025.

Amount of the daily public charge

The public charge payable – rounded to the nearest hundred forints – for each calendar day of employment per employee:

for seasonal agricultural and tourist work, 0.75 percent of the minimum wage valid on the first day of the month, i.e. 2,200 forints,
for occasional work, 1.5 percent of the minimum wage valid on the first day of the month, i.e. 4,400 forints,
for occasional work as a film extra, 3 percent of the minimum wage valid on the first day of the month, i.e. 8,700 forints.

Basis for calculating pension benefits

The basis for calculating pension benefits for employees in a simplified employment relationship – rounded to the nearest hundred forints.

for seasonal agricultural and tourist work, 2.1 percent of the minimum wage valid on the first day of the month, or 6,100 forints per day;
for casual work, 4.2 percent of the minimum wage valid on the first day of the month, or 12,200 forints per day;
for casual work as a film extra, 2.8 percent of the minimum wage valid on the first day of the month, or 8,100 forints per day.