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Below you can read Forvis Mazars' professional articles on tax, payroll and accounting topics.
Sick pay codes 2026 – what the incapacity codes mean
Sick pay codes are the numerical indicators shown on the medical certificate issued by a doctor, specifying the reason for the employee’s incapacity for work. These codes determine whether the employee is unable to work due to illness, an accident, childcare duties or a high risk pregnancy. The correct code is essential for payroll processing, social security benefits and the accurate calculation of sick pay.
Simplified employment 2026 – rules, taxation and common mistakes
Simplified employment (EFO) is a special type of employment relationship in Hungary that enables companies to hire workers for short-term tasks with quick and straightforward administration. The employer pays a fixed public charge, while the employee becomes entitled to certain social security benefits. EFO is particularly common in agriculture, tourism and other seasonal industries.
Rehabilitation Procedure – What Does It Mean for Employers and Businesses?
The purpose of the rehabilitation procedure is to support individuals whose health condition has changed and who have partially or temporarily lost their work capacity in returning to the labor market. As the system simultaneously serves social, employment and economic objectives, it is highly relevant not only for the individuals concerned, but also for employers and companies.
Rules and Management of Sick Leave in 2026
Sick leave is one of the most important statutory rights of employees, allowing them not to be left completely without income in the event of illness or an accident. This right is regulated in detail by the Labour Code and is closely linked to sickness benefits provided by the social security system. The purpose of sick leave is to provide employees with time to recover while ensuring that part of their income continues to be paid. The regulation affects all employers and employees; therefore, it is particularly important that both parties are fully aware of the details.
Employment of people with reduced work capacity
The employment of individuals with reduced work capacity is not only an important element of corporate social responsibility but also offers employers access to various cost‑saving measures and tax incentives. A clear understanding of the applicable legal framework and available support schemes is essential for the successful integration of these individuals into the labour market. This article provides an overview of what reduced work capacity means, the related benefits, and the key obligations and opportunities for employers.
GYED 2026 – Amount, conditions, claiming and taxation
In many respects, GYED 2026 is a key form of support for families with young children who also have an earned income. Childcare allowance (GYED) is a cash benefit that can be claimed after CSED (childcare allowance for infants) and is payable up to the age of two (three years for twins).
Changes to the minimum wage and guaranteed wage minimum in 2026
From 1 January 2026, the Hungarian minimum wage and guaranteed wage minimum have increased again, affecting employees’ income, employers’ wage costs, as well as tax and contribution burdens. The aim of the changes is to improve employees’ standard of living and maintain the competitiveness of the economy.
SZÉP card taxation in 2026
The SZÉP card (Széchenyi Recreational Card), one of Hungary’s most popular cafeteria benefits, will be subject to new legislative changes from 2025, aimed at expanding employees’ possibilities for using the balance on their cards, while employers will also find it easier to manage the benefits provided. The changes will not only change the tax conditions, but also the flexibility of use and the structure of the benefits provided, so it is important that everyone concerned be aware of the latest provisions of law and the changes to the scheme. The new rules will allow the SZÉP card to become an even more useful tool in everyday life.
The amount and payment of sick pay in 2026
Sick pay is a cash benefit that employees can claim if they are temporarily unable to work due to illness or injury. Its purpose is to make up for lost income during such periods, ensuring that employees do not have to worry about their livelihood and can they concentrate on their recovery.
Severance pay: The most important rules in 2026
In the world of work, one important benefit that an employee may be entitled to is severance pay. This amount plays a significant role in the event of job loss, as it provides financial support for employees while they find a new job or secure alternative sources of income. The purpose of severance pay is to partially compensate for the financial loss resulting from the termination of employment and to assist the employee in moving forward.
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