Az egyszerűsített foglalkoztatás szerepe és hatása a munkaerőpiacon

Abstract

Simplified employment (EFO) is one of the most frequently used atypical forms of employment in the Hungarian labour market, primarily serving short-term, seasonal and occasional labour demands. Recent legislative changes, particularly those introduced for the period 2025–2026, have significantly reshaped the regulatory framework of simplified employment and created new administrative challenges for employers, especially in the field of human resource management. The aim of this study is to examine the practical difficulties arising from the current regulatory and administrative environment of simplified employment and to identify digital solutions that may provide effective responses to these challenges. The research is based on a questionnaire survey conducted among employers, focusing on HR-related administrative issues, information gaps and compliance risks. The findings of the research indicate that simplified employment remains an essential tool for managing short-term labour needs. However, one of the most significant challenges faced by employers is the lack of real-time, reliable information regarding the number of days an employee has already worked under simplified employment with other employers within the same calendar year. This information deficit increases the risk of administrative errors and legal non-compliance, even in cases of good-faith employment. Through an anonymised case study, the paper illustrates the practical difficulties associated with the application of simplified employment and proposes a digital registration and data-sharing solution aimed at improving cooperation between employers, payroll systems and public authorities. The study concludes that the long-term sustainability of simplified employment requires not only legislative adjustments but also substantial digital and organisational developments within the Hungarian labour market.