Guide
EFO or staff leasing: which should you choose?
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In short
Simplified employment (EFO) is for genuinely occasional work: a single event, a few shifts. Its advantage is a fixed, low public charge, 4,800 HUF per worker per day in 2026, and below the tax-exempt threshold the worker owes no personal income tax. Its drawback is the day limits: at most 5 consecutive days, 15 days in a month and 120 days in a year with the same employer. For anything longer or continuous, staff leasing is the right form, though it is a licensed activity in Hungary. The practical rule is simple: if the work really is occasional, EFO; if it's a continuous labour need, leasing.
What's the difference between the two?
These aren't pricing options but two different legal forms, with different limits and different liability. The choice isn't a free decision: the actual nature of the work determines which one applies.
- Simplified employment: genuinely occasional work, with a daily charge and day limits.
- Staff leasing: a continuous labour need, licensed, with the agency as employer.
- Under EFO, registration before work starts is mandatory and cannot be filed later.
- Under leasing the worker is on the agency's books but performs work at the client.
What does each cost?
Under EFO the employer pays a daily public charge, 4,800 HUF per worker for casual work in 2026. It's a daily item, not hourly: a four-hour shift costs the same as an eight-hour one, so per hour a short shift costs twice as much.
Under leasing there's no daily charge; normal employment contributions apply, proportional to hours worked. So for longer, continuous employment leasing can cost less, while for a short one or two day event EFO is simpler and usually cheaper.
Where does the decision go wrong in practice?
The most common mistake is trying to solve a continuous labour need under EFO because it looks simpler. That's the classic inspection finding: if the same person works regularly and to a schedule for the same employer, it isn't occasional work, and choosing the form doesn't change that.
- Don't push the 5 / 15 / 120 day limits: tracking them is the employer's responsibility.
- Plan a multi-day festival with rotation from the start, not up to the edge of the limit.
- If someone has worked the same slot for months, the form has to change.
- Staff leasing is licensed: ask whether your partner holds a valid licence.
Frequently asked questions
How much is the EFO public charge in 2026?
For casual work, 4,800 HUF per worker per day, which is 1.5% of the minimum wage. For tourism and agricultural seasonal work it's 2,400 HUF, and for film extras 9,700 HUF. The amount changes every January with the minimum wage.
How long can I employ someone under EFO?
At most 5 consecutive calendar days, 15 days in a month and 120 days in a year with the same employer. The annual cap rose from 90 to 120 days on 1 January 2026.
Which form is simpler?
For a short event, EFO: registration is quick, the charge is fixed, and below the tax-exempt threshold the worker owes no tax. For a continuous need, though, the question isn't which is simpler but which is lawful, because the day limits make EFO untenable anyway.
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