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🇭🇺 匈牙利 × 10 外籍勞工與工作許可

B 置信度
最後驗證:2026-04-10
內部參考用途 — 未經法務審查,個案請諮詢勞工關係專員。
信賴度標記: 🟢 法條明文 🟡 官方解釋 🟠 實務見解 🔴 存疑/待查
HR 快速摘要
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
主要法源
  • 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:

  1. Employer registers the vacancy with the county employment office (járási hivatal)
  2. Labor market test: Vacancy must be advertised for up to 15 days; office verifies no suitable Hungarian/EU candidate
  3. Employer submits manpower request to the regional Labour Center
  4. Employee applies for residence permit at the Hungarian embassy/consulate (or OIF if already legally present)
  5. Required documents: passport, employment contract, proof of accommodation, qualifications, medical certificate, clean criminal record
  6. 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

  1. 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
  2. Fakhoury Global — Hungary Immigration Policy Changes January 2025 — https://fakhouryglobal.com/global-alerts/hungary-immigration-policy-changes-january-2025/ — accessed 2026-04-10
  3. Playroll — Hungary Work Permits & Visas — https://www.playroll.com/work-permit-visas/hungary — accessed 2026-04-10
  4. Remote — Work Permits Hungary Employer Guide — https://remote.com/blog/relocation/work-permits-visas-hungary — accessed 2026-04-10
  5. OIF — Information for Employers — https://oif.gov.hu/factsheets/information-for-employers-and-host-organizations — accessed 2026-04-10
  6. 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