Are you planning assignments abroad? Is a foreign executive coming? Are foreign delegates coming? Would you like to receive expert support in fulfilling the obligations related to the employment relationship?

Who are concerned?

For foreign companies that hire assigned employees / executives or send Hungarian employees to work abroad as part of a secondment

What questions must be considered as an employer in case of posting?

• Is a work permit necessary?
• What employment contract/posting contract is required?
• In which country should be paid the personal income tax during the assignment?
• How does the insurance relationship change (in which country the social security liabilities should be paid)?
• What benefits does the employer/host company wish to give to the employee (per diem, housing allowance, health and accident insurance, company car, company phone, etc.), in which country and what tax obligations are they subject to? Can a benefit be given tax-free in the host country?
• What are the duties and obligations of the foreign employer and the employee?
• Should the labor law provisions of the host country be taken into account (e.g., rules on minimum wage, mandatory breaks between work, holidays)? How much risk do businesses take if they don't comply?

How we could assist the employer in this process?

• We provide assistance in considering the circumstances related to the assignment and in planning the structure of the assignment
• Organization of an orientation discussion with the employee on the most important tax and social security issues at the beginning and end of the assignment (during which the employee has the opportunity to ask questions that interest him/her)
• Tax authority investigation
• Examination of the social security situation
• We help you obtain the appropriate certificates (e.g.: proof of identity, A1 certificate)
• Payroll processing for expatriates or we provide assistance to central payroll accountants during notifications related to expatriates
• Preparation of annual tax returns for expatriates

Are you interested in? Our experts will be pleased to assist you!