Changing rules for seasonal work and casual employment

By: Trademagazin Date: 2025. 02. 21. 11:15

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On February 1, new rules came into force regarding seasonal work, casual employment and the employment of film extras. On the one hand, these bring with them an increase in public charges and, on the other hand, a new set of rules, effective from July 1. The measures are criticized by numerous professional organizations and interest groups, and the possibility has also arisen that certain fine-tuning is still to be expected.

The labor market situation and special needs In some labor market situations, the application of general employment rules would not be viable. One example is agriculture, where seasonal work requires a significant number of staff at times. In the case of summer festivals, seasonal employment of tent erectors or caterers, or extras on film shoots, more flexible regulations may also be justified.

Steps against abuses One of the government’s main goals is to curb abuses. Some companies have so far circumvented the rules by employing the same workers “occasionally” through different companies, avoiding paying higher public charges. However, as of July 1, the employment time limit no longer applies to the employer, but to the employee himself, making this type of tax optimization impossible.

The main changes Act LXXV of 2010 on simplified employment Based on the amendment to the Act, the amount of public charges will increase:

Agricultural and tourist seasonal work: 2200 HUF public charge per day (previously 1500 HUF)
Casual work: 4400 HUF public charge per day (previously 3000 HUF)
Film extra work: 8700 HUF public charge per day (unchanged)

In addition, the calculation basis for pension benefits will also change:

Agricultural and tourist seasonal work: 6100 HUF
Casual work: 12200 HUF
Film extra work: 8100 HUF

New restrictions from July As of July 1, an employee may work a maximum of:

90 days in casual work,
120 days in agricultural and tourist seasonal work in a calendar year.

Previously, the restriction only applied to a given employer, but from now on it will also apply to the employee. This eliminates the possibility of someone living solely from casual work throughout the year.