From the outset, the purpose of the regulation has been to make lawful and compliant employment easier and more cost-effective for both employers and employees in the case of agricultural and tourism seasonal work, as well as casual work. The aim is achieved by reducing public charges and simplified reporting and administrative obligations, while ensuring that the fundamental rights of employees remain protected.
From early January 2026, further changes are expected in the relevant legislation with the aim of broadly supporting an increase in the number of individuals employed under simplified employment. If the planned amendments enter into force, they will apply to simplified employment relationships established for work performed after 31 December 2025.
As a general rule, the duration of an employee’s seasonal and/or casual work under simplified employment may not exceed 120 days in a calendar year. The anticipated amendment will extend this 120-day limit by an additional 90 days. The specific rules and time limits for casual work have also been clarified, as the new regulation specifies that the defined time limits apply specifically between each individual employer and employee. A significant change concerning casual work is that while it may still be established for no more than five consecutive calendar days and no more than fifteen calendar days within a single month, its annual limit of 90 days will be abolished. These amendments are particularly advantageous for employers seeking seasonal workers or casual workers for longer periods, who previously faced difficulties complying with the annual time restriction.
The employer is required to pay a reduced public charge for simplified employment. In the case of agricultural seasonal work, the rate of this public charge will remain 0.75% of the minimum wage in effect on the first day of the given month; however, in the case of the additional 90 days of employment, this rate will increase to 1.125%. For tourism seasonal work, the public charge remains 0.75% of the minimum wage, while for casual work it is 1.5%, and for film industry casual work it is 3%.
One of the most significant amendments is that not only seasonal work but also casual work will now qualify as an activity that contributes to pension entitlement. This means that work performed as casual work will contribute to the pension system; therefore, the days worked under registered employment will, to a certain extent, count toward the calculation of future pension benefits. It is important, however, that pension calculations will not be based on the actual wage earned but on a set percentage of the minimum wage, as defined by law. Although this does not provide full pension credit compared to regular employment, if the employer accurately reports the days worked, the employee can still accumulate work days for pension purposes.
According to the legislative justification, one of the main objectives of the amendment is to expand the time frame for agricultural seasonal work, in order to reduce production risks arising from labor shortages.