In case an employee is posted to work with a foreign affiliate, you should be aware of the fact that special social security and tax rules apply to such arrangements. Conversely, if a foreign national engages in work in Hungary, the social security obligations and tax residency of the given person need to be established.
In such cases, we make a proposition for the optimal solution, determine the country in which the social security contribution is to be paid, make arrangements for the related registrations of the employee, determine the type of income earned, and prepare the personal social contribution and income tax returns – in one word, we provide comprehensive representation for the expat employee before the tax authority. In the framework of our expat support service, we review and provide our opinion on the contract concluded with the foreign employee from every possible angle, and then, on the basis of a thorough professional consultation, we determine the relevant residency for social security and tax purposes.