03 Jul 2024
Briefly about student employment:
Briefly about student employment:
Some rules you need to know about this:
As a general rule, anyone who has reached the age of 16 can establish an employment relationship. However, during the school holidays, employees who are over 15 years old and studying full-time can also be employed.
A tax identification number is required for any form of work!
Employment can be in any form:
• school cooperative
• other legal relationship for employment (for example, with an assignment contract)
• as a simplified employee and
• also as a domestic worker.
Personal income tax and contribution:
If, as a member of the school cooperative, the young person under the age of 25 receives income from non-independent activities, for which he can use the youth discount, he does not have to pay personal income tax of 15 percent up to HUF 576,601 per qualifying month.
Unlike the employment relationship, students employed in other legal relationships for work will not be automatically insured. The condition of the insurance relationship is that the student's monthly remuneration reaches 30 percent of the minimum wage valid on the first day of the month in question, or 30 percent of it for calendar days.
As of December 1, 2023, the minimum wage is HUF 266,800, 30 percent of which is HUF 80,040. If the student does not work for the whole month, the remuneration per day must reach HUF 2,668 in order to be insured. If the insurance relationship is established, the student pays an 18.5 percent social security contribution. In this case too, the employer deducts the contribution and declares it to the NAV. The student has nothing to do in this regard. In all cases, the employer must provide the student with a certificate of the deducted contribution.
If the monthly remuneration of a student employed in another legal relationship aimed at working does not reach 30 percent of the minimum wage valid on the first day of the month in question, no insurance legal relationship is established, and therefore he does not have to pay a contribution.
