Employees of Foreign Employer in Hungary

There are special rules and regulations for those employees, who work in Hungary for a foreign employer. If the employer is not present in Hungary, he can choose to either register at the tax authorities and administer the payroll related taxes and contributions through a representative, or he can leave the administration and the payments to his employee in Hungary. In this case the employer pays all the taxes and contributions as well to the employee, who will be responsible to forward them to the tax authority.
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