Employee sharing

Phase: Management
  • Fostering mobility
  • Matching/Networking
  • Support of SMEs
  • Territorial coordination
  • Working time flexibility
Last modified: 01 September, 2020
Native name:

Több munkáltató által létesitett munkaviszony

English name:

Employee sharing


This instrument was introduced in 2012 and is available to all employers.

Main characteristics

The concept of employee sharing is based on an employment contract signed by one employee and two or more employers. Hence there is one employment relationship between the parties concerned and the employee works for all the employers. The explanatory ministerial note that came with the new labour code characterises employee sharing as a special form of part-time work, where an employee performs the same job for multiple employers – as set down in article 195 of the labour code. More specifically, this means that only one job profile is provided in an employment contract, and all employers can request tasks that fit within the framework of that job specification, but not beyond it. The parties might specify for which employer the employee should work during specific hours of the working day. Such a setting is considered part-time work from the employer's point of view, as none of the employees count as a full-time employee.

Unlike agency work, employee sharing is not about transferring employers' rights to an outside party for profit, but involves two or more employers right from the beginning. Any employer may give orders to the shared employees, but cannot request all of their time. Moreover, the employee should not be requested to work more hours than a standard full-time employee. The employers may conclude an agreement among themselves specifying their respective rights and obligations regarding the shared employees (Kozma, 2012). On the other hand, the employers must officially assign the obligations concerning the payment of wage, taxes and social security contributions to one among them, and they need to inform the employee about the choice.

Although par 8 of Act 2017 CL on the Taxation Scheme slightly modified the wording of the Act, the essence has not changed.


  • Employer

Involved actors

National government
Legal framework.


It is a marginal, but growing form of employment in Hungary.  In 2012 there were only 54 cases where employees were shared, and their number reached nearly 14,000 in 2015. They constituted 0.12% of all Hungarian employees in 2015. No new data about the use of this employment form is available.

Employee sharing is mostly established by members of groups of companies that organise their work in a uniform way, not at the level of individual companies, but at the level of company groups.



Some of the advantages associated with the instrument are the following:

  • a flexible regulation enables the parties involved to design the employee-sharing scheme according to their own needs – it may be used for ad-hoc common employment (for completion of a joint project) as well as for creating a permanent employee-sharing structure;
  • obligations concerning remuneration, taxes and social security can be allocated among the employers in any way that they choose;
  • the arrangement decreases the administrative burden compared with other legal options used for shared employment, for example when each employer in parallel conducts a part-time employment contract with the same employee.


  • The law defines only the main characteristics of employee sharing, but in practice, an employee sharing scheme may require boundaries which are beyond these statutory requirements. Although this allows parties to be creative and flexible, it may leave the scheme vulnerable to abuse;
  • The financial relations between the employers and the division of employer’s rights and obligations are not regulated in detail, and as a result, employers are reluctant to use this form of employment;
  • Employee sharing often requires constant coordination between the employers, which may reduce the firms’ willingness to be involved in this form of employment;
  • The scheme may have a negative effect on the level of employee benefits. While in principle the overall magnitude of the benefits could remain unchanged, and the employers pay their share in the same proportion as in the case of wages, the jointly employed worker could also be allocated less generous benefits vis-a-vis other workers whose position is prioritised, for instance. 


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