Hungary: Tax burden doubles on seasonal agricultural works

The governmental decree on “taxes on extra profits” will substantially increase the employment tax on temporary work. This was reported by Telex.hu, based on an in-depth overview by the tax and accounting portal Konyvelescentrum.hu.

Temporary work is based on simplified employment rules in the Hungarian legislation, and includes four categories: Seasonal agricultural work, seasonal touristic work, unspecified temporary work, and acting work as a motion picture industry extra.

Temporary work is a type of employment where the employment contract is valid for a maximum of five consecutive days, for a maximum of fifteen days in a month, and a maximum of ninety days in a year – So the typical example is seasonal workers in agriculture working in the harvest.

The governmental decree establishing the “tax on extra profits” (Govt. Decree 197/2022 (VI. 4.)) changes the tax burdens on these categories as of July 1, 2022.

The tax on the employment of agricultural and touristic seasonal workers will double from €1.27/person/day to €2.54/person/day.

For unspecified temporary workers, the tax burden will double from €2.54/person/day to €5.08/person/day, and the tax for motion picture extras will increase from €10.15/person/day to €15.22/person/day.

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