From January 1, 2026, the new Law on the Engagement of Persons for Occasional and Seasonal Work enters into force
The new Law on the Engagement of Persons for Occasional and Seasonal Work will enter into force on January 1, 2026.
The purpose of the Law is to enable the legal inclusion of individuals in short-term and seasonal activities in the hospitality sector, agriculture, and households. However, at the same time, it introduces a significant number of administrative and record-keeping obligations for employers.
Critical Overview
Although the Law aims to reduce the grey economy and provide legal security for engaged individuals, in practice it may create serious challenges for hospitality establishments.
Every short-term engagement of a photographer, animator, or support staff must be accompanied by the full administrative procedure of registration and deregistration, which increases costs and the risk of fines for formal omissions. This means that even the shortest engagements carry obligations as if it were long-term employment, which may discourage hospitality operators from using this legal option.
In agriculture, where seasonal workers are often engaged for only a few hours or days for harvesting, planting, or other urgent activities, the new rules require each engagement to be formally registered and deregistered. This creates an additional administrative and financial burden for farmers, who, instead of focusing on their work, will have to comply with deadlines, electronic systems, and penalties for late submissions.
Key Features of the Law
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Engagement under this Law does not constitute an employment relationship under the Labor Relations Law.
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It applies to occasional and seasonal work in three sectors: agriculture, hospitality, and household services.
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Explicitly mentioned hospitality roles include: waiters, cooks, delivery staff, as well as photographers, animators, and other support roles.
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Employers are obliged to electronically register and deregister each engaged person with the Employment Agency before the work commences.
Limitations and Duration
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In hospitality, a person may be engaged for up to 120 days per year.
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In agriculture and fisheries – up to 180 days per year.
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For occasional work – a maximum of 15 days per month or 60 days per year.
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For seasonal work – a maximum of 60 days per year for the same person.
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Working time may last up to 12 hours per day and 48 hours per week.
Compensation and Taxation
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Compensation is paid on an hourly basis and may not be lower than the legally prescribed minimum hourly rate.
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The employer is obliged to calculate and pay: personal income tax, contributions for pension and disability insurance, and an additional health insurance contribution.
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Payment does not revoke the right of the engaged person to receive other social or pension benefits already acquired.
Administrative and Record-Keeping Obligations
The Law introduces significant administrative burdens: every person must be electronically registered and deregistered, even if engaged for only a few hours or for a single event (for example, a children’s birthday party with an animator or photographer). If deregistration is not performed on time, the system records the person as engaged for the entire month, which may create additional financial obligations for the employer.
Penalties and Sanctions
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For violations of the obligations, the Law prescribes significant fines:
• From EUR 150 to 500 for individuals and minor infringements.
• From EUR 1,000 for legal entities for serious infringements (non-registration, non-payment of obligations).
• Up to EUR 3,000 for medium and large companies, depending on the severity of the infringement.
PKF Nova Konsalting
October 3, 2025