🇭🇺 匈牙利 × 10 外籍勞工與工作許可
關鍵數字
- Employer pays 13% szocho; employee pays 18.5% + 15% PIT
- Personal income tax**: Flat 15% on all income
- Social contributions**: 18.5% employee contribution (deducted from gross wages)
雇主必做
- 🔶 Czech Republic: CZ has no nationality-based restrictions for work permits; HU's 2025 Annex 1 system is far more restrictive
- 🔶 Czech Republic: CZ has no hard annual quota on foreign workers; HU's 35,000 cap is binding
- 🔷 Taiwan: Both use labor market tests; Taiwan's sector-based quota system is different from HU's national cap
- 🔷 USA: Both have employer-sponsorship models; US H-1B has an annual cap similar in concept to HU's 35,000
- 🟰 EU framework: Both HU and CZ implement the Blue Card Directive and Posted Workers Directive
注意風險
- 🟢Verify that the foreign employee's nationality is eligible under the 2025 Annex 1 rules
- 🟢Complete the labor market test (15-day advertising) before hiring non-EU nationals
- 🟢Register the foreign employee with the county government office
- 🟢Monitor permit expiration dates — failure to renew in time results in illegal employment
- Act II of 2007 on the Admission and Right of Residence of Third-Country Nationals
- Munka Törvénykönyve (Labour Code, Act I of 2012)
- Government Decree on Employment Purpose Residence Permits
Foreign Workers and Work Permits — Hungary
Opus research, 2026-04-10. Hungary significantly restricted foreign worker admission in January 2025, limiting employment-purpose residence permits to nationals of countries with readmission agreements and cutting the annual quota from 65,000 to 35,000. EU/EEA/Swiss citizens retain free movement rights.
1. 主要法源
-
Act II of 2007 on the Admission and Right of Residence of Third-Country Nationals 🟢
- Governs residence permits, including employment-purpose permits
-
Government Decree on Employment of Third-Country Nationals 🟢
- Specifies permit types, quota, eligible nationalities (amended January 2025)
-
Labour Code (Act I of 2012) 🟢
- General employment rules applicable to foreign workers
-
EU Blue Card Directive (transposed) 🟢
-
EU Free Movement Directive 🟢
- EU/EEA/Swiss citizens: no work permit required
-
主管機關: National Directorate-General for Aliens Policing (OIF — Országos Idegenrendészeti Főigazgatóság); County Government Offices (employment departments); Labour Inspection
2. 核心規定
2.1 Visa / Permit Types 🟢
| Permit Type | Target Group | Duration | Key Requirement |
|---|---|---|---|
| Employment Purpose Residence Permit (foglalkoztatás célú tartózkodási engedély) | Third-country nationals | Up to 2 years (renewable) | Job offer; labor market test; readmission agreement country |
| Guest Worker Residence Permit (vendégmunkás tartózkodási engedély) | Third-country nationals; specific employer-tied | Up to 2 years | Employer sponsorship; tied to specific employer |
| EU Blue Card (EU kék kártya) | Highly qualified workers | Up to 4 years | Higher education; salary ≥ 1.5× average wage |
| Intra-Company Transfer (ICT) | Managers/specialists within multinationals | Up to 3 years | Transfer from related entity outside EU |
| Single Permit (összevont kérelmezési eljárás) | General work authorization | Varies | Combined residence + work authorization |
| Free movement | EU/EEA/Swiss nationals | Unlimited | Registration certificate if staying > 3 months |
2.2 Application Process 🟢
General process for Employment Purpose Residence Permit:
- Employer registers the vacancy with the county employment office (járási hivatal)
- Labor market test: Vacancy must be advertised for up to 15 days; office verifies no suitable Hungarian/EU candidate
- Employer submits manpower request to the regional Labour Center
- Employee applies for residence permit at the Hungarian embassy/consulate (or OIF if already legally present)
- Required documents: passport, employment contract, proof of accommodation, qualifications, medical certificate, clean criminal record
- Processing time: officially 21 days for in-country applications; embassy processing varies significantly by location 🟠
2.3 Major 2025 Restrictions 🟢
Effective January 1, 2025, Hungary introduced sweeping restrictions:
Nationality-based eligibility: Employment Purpose Residence Permits and Guest Worker Permits are now available only to nationals of countries listed in Annex 1 — countries with which Hungary or the EU has a readmission agreement. 🟢
In practice, the principal eligible nationalities include: Armenia, Georgia, Philippines, and nationals of countries with EU-level readmission agreements. Citizens of unlisted countries may still be eligible if their country has a recognized organization or office in Hungary ensuring departure compliance. 🟡
Quota reduction: Combined annual quota for Employment Purpose and Guest Worker permits reduced from 65,000 to 35,000. 🟢
Grandfathering:
- Pre-2025 Employment Purpose permits: not affected; renewals follow old rules
- Pre-2025 Guest Worker permits: renewals are subject to new rules
- Applications pending before January 1, 2025: processed under old rules
2.4 Employer Obligations and Quota 🟢
- Employer must register the foreign employee with the county government office
- Employer must conduct the labor market test (15-day advertising period) before hiring a non-EU national
- Guest Worker permit holders are tied to the specific employer — changing jobs requires a new permit
- Employment Purpose permit holders may change employers with a new permit application
- Employer is responsible for ensuring the employee's permit remains valid throughout employment
- 35,000 annual quota applies nationwide across all employers 🟢
2.5 Social Insurance for Foreign Workers 🟢
- Third-country nationals employed in Hungary: fully covered by Hungarian social security (szocho + employee contributions) on the same terms as Hungarian nationals
- Employer pays 13% szocho; employee pays 18.5% + 15% PIT
- EU/EEA workers: governed by Regulation 883/2004; insured in country of employment
- Bilateral social security agreements: Hungary has agreements with several countries (e.g., South Korea, Turkey, Canada, Australia, USA, Japan) to prevent double contributions 🟡
- Posted workers: A1 certificate mechanism (up to 24 months in home-country system)
2.6 Tax Residency 🟢
- Tax resident: Individual whose permanent home is in Hungary, center of vital interests is in Hungary, or who is present for ≥ 183 days in a calendar year
- Non-resident: Taxed only on Hungarian-source income
- Personal income tax: Flat 15% on all income
- Social contributions: 18.5% employee contribution (deducted from gross wages)
- Employer withholds PIT and social contributions at source
- Double tax treaties: Hungary has an extensive network (~80 treaties) 🟡
2.7 Posted Workers (Kiküldött munkavállalók) 🟡
- EU Posted Workers Directive (96/71/EC, revised 2018/957) applies
- Posted workers remain in home-country social security system (A1 certificate, up to 24 months)
- Hungarian minimum labor standards (minimum wage, working time, leave, equal treatment) apply from day 1
- After 12 months (extendable to 18): full Hungarian labor law applies except for contract conclusion/termination
- Employer must notify Labour Inspection of posting
2.8 Dependent Visa 🟢
- Family members of residence permit holders may apply for family reunification residence permits
- Eligible dependents: spouse, minor children, dependent parents (in some cases)
- Requires proof of relationship, accommodation, and sufficient financial means
- Spouses generally receive work access with the family reunification permit
- Family members of EU Blue Card holders benefit from more favorable conditions
3. 立法理由與實務見解
- 2025 restrictions rationale: Government cited national security and migration control concerns; readmission agreement requirement ensures deportation capability 🟡
- Practical impact: Major disruption for employers relying on workers from countries without readmission agreements (e.g., India, Bangladesh, Indonesia) 🟠
- Guest Worker vs. Employment Purpose: Guest Worker permits are more restrictive (employer-tied) but were historically easier to obtain; the 2025 reform tightened both 🟠
- EU Blue Card underutilized: Relatively few Blue Cards issued in Hungary compared to Germany or Czech Republic; salary threshold relative to local wages is high 🟠
- Labour shortages: Despite restrictions, Hungary faces significant labor shortages in manufacturing, agriculture, and construction 🟠
4. 雇主合規重點
- 🟢Verify that the foreign employee's nationality is eligible under the 2025 Annex 1 rules
- 🟢Complete the labor market test (15-day advertising) before hiring non-EU nationals
- 🟢Register the foreign employee with the county government office
- 🟢Monitor permit expiration dates — failure to renew in time results in illegal employment
- 🟢Pay full social contributions (szocho + employee deductions) for foreign employees
- 🟡For Guest Worker permit holders: understand that the employee cannot switch to another employer without a new permit
- 🟡Track the 35,000 annual quota — permits may become unavailable if quota is exhausted
- 🟠For pre-2025 Guest Worker permits: note that renewals are subject to 2025 rules (unlike Employment Purpose permits)
5. 與其他轄區的關聯
- 🔶 Czech Republic: CZ has no nationality-based restrictions for work permits; HU's 2025 Annex 1 system is far more restrictive
- 🔶 Czech Republic: CZ has no hard annual quota on foreign workers; HU's 35,000 cap is binding
- 🔷 Taiwan: Both use labor market tests; Taiwan's sector-based quota system is different from HU's national cap
- 🔷 USA: Both have employer-sponsorship models; US H-1B has an annual cap similar in concept to HU's 35,000
- 🟰 EU framework: Both HU and CZ implement the Blue Card Directive and Posted Workers Directive
6. 風險警示
- 🔴High risk: Employing a third-country national without a valid permit — severe fines (up to HUF several million) and potential ban on future permit applications
- 🔴High risk: Hiring nationals from countries not on the Annex 1 list — permit will be denied under 2025 rules
- 🔴High risk: Quota exhaustion — if the 35,000 annual cap is reached, no further permits will be issued until the next year
- 🟡Medium risk: Guest Worker permit holder leaving the employer — no legal basis to continue working for another employer without a new permit
- 🟡Medium risk: Pre-2025 Guest Worker permits subject to new rules upon renewal — employer must verify continued eligibility
7. 資料來源清單
- Fragomen — Hungary Eligibility Limited for Two Work Permits — https://www.fragomen.com/insights/hungary-eligibility-limited-for-two-work-permits.html — accessed 2026-04-10
- Fakhoury Global — Hungary Immigration Policy Changes January 2025 — https://fakhouryglobal.com/global-alerts/hungary-immigration-policy-changes-january-2025/ — accessed 2026-04-10
- Playroll — Hungary Work Permits & Visas — https://www.playroll.com/work-permit-visas/hungary — accessed 2026-04-10
- Remote — Work Permits Hungary Employer Guide — https://remote.com/blog/relocation/work-permits-visas-hungary — accessed 2026-04-10
- OIF — Information for Employers — https://oif.gov.hu/factsheets/information-for-employers-and-host-organizations — accessed 2026-04-10
- Global Compliance News — Hungary Restrictions on Migrant Workers — https://www.globalcompliancenews.com/2025/01/15/https-insightplus-bakermckenzie-com-bm-employment-compensation-restrictions-on-the-employment-of-migrant-workers_01082025/ — accessed 2026-04-10
8. 待確認事項
- 🔴Complete list of countries on Annex 1 (countries with readmission agreements) — full list not publicly available in consolidated form
- 🟡Whether the 35,000 quota will be adjusted mid-year if demand exceeds supply
- 🟡Processing time statistics for Employment Purpose permits at embassies in key source countries (Philippines, Georgia)
- 🔴Whether any additional nationality exceptions will be granted via the "recognized organization" pathway