Accounting, Payroll, Tax & Legal since 1989

Foreign Employers In Hungary

The current pandemic has amplified the trend among international companies to employ different workers abroad as well: salespeople, developers, or even managers. This can be considered as a special form of remote work.

How does it work in Hungary?

In principle, the foreign employer must register with the Hungarian tax authority, where he will receive a tax number that he can only use as an employer. The registration requires a certificate of residence from the home country and an extract of company registry showing the name of the representative. In addition, you need an accountant who will take care of all this and who will then prepare and file your employee filings, payroll and tax returns.

The registration documents must be submitted in person, on paper, and it takes 1-2 weeks to issue the tax number, so it is worth starting the process in time. Fortunately, the tax number can also be claimed retroactively, of course within certain limits. Thus, employees can also be registered, although in principle this should be done before starting work.

Without registration

However, the law also allows a company not to register in Hungary. In this case, it is the employee's duty and responsibility to submit electronically all the documents that the employer should. For this, the employee needs Client Gateway access. The monthly tax returns must state that, in the absence of employer registration, they were submitted by the employee himself.


The foreign employers operate under the same conditions as the domestic ones, with the exception that they do not have to pay the 1.5 percent vocational training contribution because they do not have a registered office in Hungary. Registrations and tax returns must be submitted electronically in the same way as locals do.

We at Leinonen Hungary are happy to help you with registration and any administration related to your role as an employer. Contact us for further details.



Ákos Eőry

Ákos Eőry

Managing Director

Mobile: +36 70 621 7595

Email: akos.eory(at)

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