Can I take casual work (EFO) in Hungary?
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
- Only one employer per day under EFO — parallel casual jobs on the same day are not possible
⚠️ Penalties
Under a properly run EFO the worker faces nothing. Employing without registration exposes the employer to default penalties up to 2 million HUF and business closure, and the levies on wages already paid are collected retroactively — the tax office spots a missing registration the moment it inspects. The worker's loss is quieter: with no registration there is no provable employment, unpaid wages are hard to recover, and no insurance stands behind you in an accident. Wage above the daily exempt allowance is yours to declare, too.
📎 Official sources
- NAV · Simplified employment: 2026 changes (HU) →
- NAV · Simplified employment (official guide 2026, HU) →
- Adó Online · EFO rules for 2026 (HU) →
❓ Frequently asked questions
Do I file a tax return on casual work?
Up to the daily exempt allowance (19,305 HUF, or 22,308 in skilled roles) no taxable income arises at all. Only the part above it enters your return — and declaring that part is your responsibility.
How many days a year can I work?
120 days of casual work — from 2026 that is the cap even if you stay with the same employer throughout. On any given day you may work under EFO for only one employer, and agricultural seasonal work runs on its own frame.
How do I know I was registered?
The employer must register you electronically before work starts — this is not a formality that can be fixed later. You can check it in your government-portal (NAV) account; if it is missing, you are working undeclared.
Does EFO count towards my pension?
Only partially — EFO is not a full insurance relationship, so it grants benefits such as pension basis in a limited way. As a long-term main income it is therefore a poor foundation, however good the daily net looks.
What is the maximum daily wage under EFO?
At the standard levy the payable daily wage caps at 29,700 HUF. Of that, 19,305 HUF (22,308 in skilled roles) is income-tax-free, and anything above it is taxable income that you must declare yourself.
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