🧾 Can I take casual work (EFO) in Hungary?

Yes

Quick answer

Yes — casual work is legal, fast and surprisingly tax-friendly when it runs as EFO. Simplified employment works like this: the employer registers you with the tax office before work starts and pays a flat daily levy — 4,800 HUF for casual work, 2,400 for agricultural and tourism seasonal work, 9,700 for film extras (2026). Your sweet part: wages are income-tax-free up to 19,305 HUF a day (22,308 in skilled roles) — only the part above that goes into a tax return. The frames: 120 days of casual work a year (from 2026 even if you stay with the same company), one employer per day, and at the standard levy the payable daily wage caps at 29,700 HUF. What EFO is not: 'you'll get it cash in hand' — without registration that's undeclared work, and both sides eventually pay its price.

📋 The key rules

EFO levy 2026: casual 4,800 HUF/day, agri/tourism 2,400, film extras 9,700
Tax-free daily wage: 19,305 HUF (22,308 in skilled roles)
120 casual days a year — from 2026 also at a single employer
Payable daily wage at the standard levy: max 29,700 HUF
The employer registers you before work starts — insist on it

🔓 Exceptions

Agricultural seasonal work: beyond 120 days, a further 90 days at a raised (3,600 HUF) levy
EFO days don't create full social insurance — pension credit is partial

⚠️ Penalties

Workers face nothing under proper EFO. Employing without registration exposes the employer to default penalties up to 2 million HUF and business closure; levies on paid wages are collected retroactively.

📎 Official sources

Verified: 2026-06-20

❓ Frequently asked questions

Do I file a tax return on casual work?

Up to the daily exempt allowance (19,305 / 22,308 HUF) no taxable income arises — only the part above it enters your return.

How many days a year can I work?

120 days of casual work — from 2026 that's the cap even if you stay with one employer throughout.

How do I know I was registered?

The employer must register you electronically before work starts — you can check it in your government-portal (NAV) account; without it you're working undeclared.

Does EFO count towards my pension?

Partially — EFO isn't full insurance: it grants benefits (like pension basis) only in a limited way, worth weighing long-term.

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