Updated on: 2025/08/04 14:03 (UTC)
Overview
Hungary is a parliamentary democracy located in central Europe. The countries that border Hungary are Austria to the west, Slovakia to the north, Ukraine to the northeast, Romania to the east, Serbia to the south, and Croatia and Slovenia to the southwest. Hungary consists of 19 counties and its capital of Budapest, which is enclaved by Hungary’s county of Pest.
Hungary’s currency is the forint.
Employers in Hungary must withhold income taxes and social security contributions from employees’ pay and make additional payroll-related contributions to Hungary’s the social programs.
Employers also must adhere to the Labor Code in regards to compensation and benefits policies and practices when employing workers in Hungary.
Foreign workers in Hungary must obtain proper work visas to work legally and generally are subject to the same income tax, social tax and labor laws as Hungarian nationals. Foreign workers are subject to taxation on Hungarian sourced income while Hungarian residents are taxed on worldwide income.
Hungarian residents working in the United States are covered by U.S. tax law with possible treaty and work status exclusions applying. Work within the U.S. states and territories is covered by various labor laws.
CURRENCY DETAILS
The currency of Hungary is the forint (Ft). The internationally recognized three-letter currency code for the forint is HUF, which also is one of the currency’s commonly used currency symbols. The plural form of forint is the same as its singular form.
When an amount of forint is written using the currency symbol Ft or the variant Ft., the symbol follows the numerical value with a space between the numerical value and symbol.
When an amount of forint is written using the currency symbol HUF or the variant HUF., the symbol either precedes or follows the numerical value with a space between the numerical value and symbol.
One hundredth ( 1 ⁄ 100 ) of a forint is referred to as a fillér, with a plural form that is the same as its singular form and a plural form of fillérs, with usage depending on context, although transactions involving Hungarian currency do not typically include amounts other than whole numbers of forint.
When amounts of forint are written in Hungarian, the comma that in English separates the thousands place from the hundreds place instead is rendered as a space.
TAXES
The Hungarian federal government has enacted laws to collect income taxes and social taxes. Income taxes are regulated by the Personal Income Tax Law, while social taxes are regulated by the Social Benefits Administration Law, the Social Insurance Pension Law and the Compulsory Health Insurance Law.
The tax year in Hungary is the calendar year, from Jan. 1 to Dec. 31.
Coronavirus (Covid-19) Guidance: The employer social tax rate decreased to 15.5%, from 17.5%, effective July 1, 2020.
Employers in certain industries (Hungarian) listed by the government are exempted from the employer social tax and the vocational training contribution from March to June 2020. Additionally, employees of these employers are exempted from employee social taxes from March to June 2020, except for the 4% health insurance contribution for benefits in kind.
According to European Commission guidance, employees who normally work in one European Union member country and live in another are still considered to be insured by the social insurance system of the normal work country while working at home.
Effective Nov. 11, 2020, qualifying employers may be exempt from making social tax contributions in November 2020 if they meet certain conditions. To qualify, the employer must request the exemption and must have generated at least 30% of its revenue from the food, sports, arts and entertainment, trade show or conference sector in the previous six months; also, the employer would have dismissed the employee whose contributions are at issue because of the coronavirus.
Wage subsidies of up to 50% of an employee’s gross wages also were available from the National Employment Service, until May 31, 2021, for November and December 2020 and January to May 2021. To qualify, employers must meet the same conditions as above, pay an employee’s wages, and keep the employee on the payroll through the last day of the benefit period.
Government Decree 318/2021 allows applications for one tax payment to be deferred for six months or made in installments of up to 12 months. However, the Law on Tax Administration does not allow income tax withholding or employee social taxes to be deferred or made in installments.
Income Taxes
The income tax law is administered by the National Tax and Customs Administration (Nemzeti Adó- és Vámhivatal, abbreviated as NAV).
Coverage: Employers generally are required to withhold income taxes for all employees. Residents are defined are individuals living in Hungary for 183 days or more in a calendar year.
Effective since Jan. 1, 2020, Hungarian mothers with at least four children by birth or adoption are exempt from personal income tax on employment income, provided the mother is eligible for the government’s family allowance for the child or was eligible for at least 12 years.
Employees: Employers generally must withhold taxes from wages for all employees, defined in the income tax law as any individual being employed and remunerated by the employer.
Rates and Thresholds: Employees are subject to personal income taxes at a flat rate of 15%.
Registration: Businesses must register with the tax authority before engaging in business activities. Employees must be registered before engaging in any business activities as well and can register with form No. T34. Individuals should receive a tax identification code and a tax card prior to receiving any income.
Taxable Amounts: All income from employment is subject to income tax, with the exception of the following types of income, which are taxed separately: benefits in kind, capital gains, income of a private business and income from the rental of real estate. Pension contributions are also exempt from income tax.
Young employee exemption: Effective starting Jan. 1, 2022, employees under age 25 are exempt from income tax on monthly wages up to the average gross monthly salary for full-time employees from July of the previous year, as determined by the Hungarian Central Statistical Office.
Withholding Methods: Employers are required to withhold taxes from an employee’s wages at the time of each wage payment.
Returns and Remittance: Employers are required to submit monthly tax returns for employees and to remit taxes by the 12th of each month. Employees are required to file an annual tax return by May 20 of each year following the year of assessment.
Effective since Jan. 1, 2019, employers also must use the Cégkapu online portal, a general portal for electronically transmitting and receiving documents and correspondence from the government, for communications with the NAV.
Employee Share Plans: Income acquired by means of an employee share plan is not taxable if the regular market price of the shares acquired totals less than 1 million Ft. Shares awarded that are valued in excess of 1 million Ft are taxable as income.
Recordkeeping: Tax records generally must be kept for a minimum of five years.
Penalties: Penalties can be imposed for late payments, fraudulent claims and other instances of not following the income tax law with fines.
Social Taxes
Social taxes cover an old age pension, disability insurance, a survivor’s benefit, a widower’s pension, accident insurance, an early retirement scheme, health insurance and unemployment insurance. Social security, health insurance and unemployment insurance are funded through mandatory employer and employee contributions in addition to government funds. Employees can make additional voluntary contributions to old age pension benefits. Employees and their employers may also pay into a voluntary pension fund.
Employees are eligible for the old age pension after 20 years of contributions.
The Hungarian State Treasury (Magyar Államkincstár) administers the national pension program. Previously, the program was administrated by the National Pension Insurance Directorate (Országos Nyugdíjbiztosítási Foigazgatóság, abbreviated as ONYF).
Health insurance in Hungary is administered by the National Health Insurance Fund (Nemzeti Egészségbiztosítási Alapkezelo, abbreviated as NEAK). Health insurance covers a survivor’s benefit, sickness, maternity and workers’ compensation costs.
The labor market contribution, which covers unemployment insurance, is administered by the National Employment Service in Hungary.
The Ministry of Natural Resources oversees the pension and health insurance funds, while the Ministry for National Economy oversees the unemployment fund.
Coverage: All employed individuals and self-employed individuals are covered under social taxes. Workers not generally covered by social taxes can contribute to the voluntary pension fund.
Rates and Thresholds: Hungary’s social taxes assessed on employers and employees are subject to a minimum monthly tax base. Effective starting with September 2020, the minimum monthly tax base is equivalent to 30% of the standard monthly minimum wage, and if an employee’s compensation for a month is less than the minimum monthly tax base, employee social taxes are still calculated normally from their pay, but the employer must pay the remaining employee portion up to the minimum monthly tax base. This minimum monthly tax base does not apply to employees who are students or are receiving benefits related to child care or adoption. If an employee’s employment begins or ends during a month; the employee receives sick pay or takes unpaid leave to take care of a sick child; or the employee is otherwise not covered by social security for the entire month, a prorated minimum tax base instead applies. The prorated tax base is one-thirtieth of the standard minimum tax base multiplied by the number of days in the month for which the employee was covered, with the days where the employee was not covered, received benefits, or took leave not counted.
Effective from Feb. 1 to Dec. 31, 2021, the minimum monthly tax base for social taxes assessed on employment income generally is 50,220 Ft., and the minimum monthly tax base for employees who are subject to the prorated monthly tax base for a given month is one-thirtieth of 50,220 Ft., or 1,674 Ft., per day. Effective from Sept. 1, 2020, to Jan. 31, 2021, the minimum monthly tax base for social taxes assessed on employment income generally was 48,300 Ft., and the minimum monthly tax base for employees who are subject to the prorated monthly tax base for a given month was one-thirtieth of 48,300 Ft., or 1,610 Ft., per day.
Effective from Jan. 1 to Aug. 31, 2020, the minimum monthly tax base for social taxes assessed on employment income generally was equivalent to the standard monthly minimum wage for full-time employees of 161,000 Ft, and the minimum monthly tax base for social taxes assessed on employment income paid to full-time employees working in positions that require an advanced degree or training is the applicable monthly minimum wage of 210,600 Ft.
The social tax assessed on employers, known as the social contribution tax (szociális hozzájárulási adó), finances pension, health, and unemployment programs. The social contribution tax is assessed as a percentage of the employment income paid to employees.
Effective starting Jan. 1, 2022, employers are assessed a social contribution tax rate of 13%. Effective from July 1, 2020, to Dec. 31, 2021, employers were assessed a social contribution tax rate of 15.5%.
Effective until Dec. 31, 2021, employers also are assessed a vocational training contribution (szakképzési hozzájárulás) at a rate of 1.5% of total payroll. Effective starting Jan. 1, 2022, the vocational training contribution is abolished.
Employees are assessed a total social tax rate of 18.5% on their employment income, consisting of a pension tax rate of 10%, a health insurance tax rate of 7%, and an unemployment insurance tax rate of 1.5%. The health insurance tax rate is divided into a 4% rate for benefits in kind and a 3% rate for benefits in cash.
Registration: Employers and employees must register with the National Health Insurance Fund and receive a Social Security number (Társadalombiztosítási Azonosító Jel, abbreviated as TAJ).
Information for foreign businesses not required to be registered with the government but who have employees working in Hungary liable for social taxes is available on the National Tax and Customs website.
Taxable Amounts: Income subject to social taxes is defined in the same manner as income subject to income tax and includes all income from employment with the exception of the following types of income, which are taxed separately: benefits in kind, capital gains, income of a private business and income from the rental of real estate.
Withholding Methods: Employers are required to withhold taxes from an employee’s wages at the time of each wage payment.
Returns and Remittance: Employers must submit social tax information returns monthly and must do so electronically through the e-NYENYI online system to the National Tax and Customs Administration. Returns regarding data for a month are due by the 12th day of the month following the reported month.
Recordkeeping: Records generally are to be kept for five years.
Penalties: Fines can be imposed in amounts up to 200,000 Ft for failing to adhere to social security laws.
Other Taxes
Hungary’s national government does not assess any taxes on employment income other than those covered in the Income Taxes and Social Taxes sections of this primer.
State/Jurisdiction Taxes
Taxes on employment income are not assessed by any of Hungary’s administrative regions or local jurisdictions.
COMPENSATION AND BENEFITS
The Labor Code regulates labor affairs in Hungary. The labor code and its amendments regulate the minimum wage, overtime, hours of work, holidays, leave, wage payment and termination pay regulations.
Collective bargaining agreements also may be entered into between an employer and an employee or an employer and a trade union
Workers’ compensation and retirement plans are covered under the social taxes section of this primer.
The Labor Code is administered by the Ministry of Innovation and Technology.
Coronavirus (Covid-19) Guidance: Starting June 1, 2021, the National Employment Service provides wage subsidies for up to six months to employers that hire individuals registered as jobseekers who are under age 25 or registered for at least one month. The amount of the subsidy is 50% of wage costs, up to 100,000 Ft. per month.
Minimum Wage
Effective starting Jan. 1, 2022, Hungary’s standard monthly minimum wage for full-time employees is 200,000 Ft. Effective from Feb. 1 to Dec. 31, 2021, Hungary’s standard monthly minimum wage for full-time employees was 167,400 Ft. Effective from Jan. 1, 2020, to Jan. 31, 2021, Hungary’s standard monthly minimum wage for full-time employees was 161,000 Ft.
Effective starting Jan. 1, 2022, Hungary’s monthly minimum wage for full-time employees working in positions that require an advanced degree or training is 260,000 Ft. Effective from Feb. 1 to Dec. 31, 2021, Hungary’s monthly minimum wage for full-time employees working in positions that require an advanced degree or training was 219,000 Ft. Effective from Jan. 1, 2020, to Jan. 31, 2021, Hungary’s monthly minimum wage for full-time employees working in positions that require an advanced degree or training was 210,600 Ft.
The standard minimum wage also is referred to as the unskilled worker minimum wage. The minimum wage for employees working in positions that require an advanced degree or training also is referred to as the skilled worker minimum wage and the guaranteed wage minimum.
The weekly equivalent of the monthly minimum wage is the monthly minimum wage divided by 4.35 and rounded to the nearest whole forint, the daily equivalent of the weekly minimum wage is the weekly minimum wage divided by 5 and rounded to the nearest whole forint, and the hourly equivalent of the daily minimum wage is the daily minimum wage divided by 8 and rounded to the nearest whole forint.
Overtime
Overtime pay is required on a normal working day for work in excess of eight hours. Overtime work performed on a normal working day must be calculated at 150% of normal pay.
Work performed on a rest day must be remunerated at 200% of normal pay if another rest day is not given; if another rest day is given, work on a rest day must be remunerated at 150% of normal pay. Work performed on a holiday must be remunerated at 200% of normal pay. Work performed at night must be remunerated at 115% of normal pay beyond the first hour worked. Night work is defined as work performed between 10 p.m. and 6 a.m. Employers are required to give one rest day a week and generally give two rest days per week.
Effective since Jan. 1, 2019, employers are allowed to require employees to work up to 400 hours of overtime per year. Employers also have three years, instead of one year as previously was in effect, to settle payments of accrued overtime, and employers can enter into overtime arrangements directly with workers without having to include unions in the negotiations. Effective until Dec. 31, 2018, employees could be required to perform up to 250 hours of overtime work per year in general, and up to 300 overtime hours per year under a collective agreement.
Hours of Work
Normal working hours are eight hours per day and 40 hours per week. Work can generally not exceed 12 hours a day and 48 hours in a week.
Holidays
The public holidays, which are paid time off, are as follows:
- Jan. 1: New Year’s Day
- March 15: Commemoration of the 1848 Revolution
- Good Friday
- Easter Monday
- May 1: Labor Day
- Whit Monday
- Aug. 20: National Day
- Oct. 23: Republic Day
- Nov. 1: All Saints’ Day
- Dec. 25: Christmas Day
- Dec. 26: Second Day of Christmas
Leave
Employees are entitled to 20 days of paid leave per year. Required leave is increased to 21 days for employees 25 years of age, increasing in increments to 30 days for employees 45 years of age and older.
Employees with children under 16 years old or with disabled children are entitled to extra leave annually.
Sick Leave: Employers must give employees 15 days of sick leave annually. Employers must cover the 15 days of sick leave with 70% of regular remuneration and if an employee is sick for more than 15 days, the employer and social security remunerate the employee.
Maternity Leave: Employers must give pregnant employees 24 weeks of maternity leave starting four weeks before the employees’ due dates.
Paternity Leave: Employers must give male employees five days of paid leave if one child is born and seven days of paid leave if more than one child is born within two months of the date of birth of the first child.
Child Care Leave: Employers must give employees, if requested, unpaid leave to care for children under 10 years old or for the care of a close relative under the circumstance that the employee is personally providing all of the care.
Exam Leave: Employers must give employees four days off for each exam taken by the employee, which is not required to be paid time off.
Diploma Leave: Employers must give employees 10 days off to complete work towards receiving a diploma, which is not required to be paid time off.
Wage Payment
Employers are required to pay employees at least once a month, unless otherwise stipulated within the employment contract. Wages are to be paid by the 10th of the month following the month worked. Employers are to pay employees at their place of work during normal working hours.
Bonuses and Special Benefits
Hungary does not mandate employers to provide bonus payments to employees.
Termination Pay
Employers must give at least 30 days notice before the dismissal of an employee.
The notice period is extended for the following cases:
- after three years of service, 35 days notice is required;
- after five years of service, 45 days notice is required;
- after eight years of service, 50 days notice is required;
- after 10 years of service, 55 days notice is required;
- after 15 years of service, 60 days notice is required;
- after 18 years of service, 70 days notice is required;
- and after 20 years of service, 90 days notice is required by the employer.
Employees are entitled to their average earnings during the notice period. Employees are entitled to severance pay as long as they are not of age to qualify for the old age pension. Severance pay is as follows: the sum of the average earnings of
- one month pay for three years of service;
- two months pay for five years of service;
- three months pay for 10 years of service;
- four months pay for 15 years of service;
- five months pay for 20 years of service;
- six months pay for 25 years of service.
Workers’ Compensation
Workers’ compensation is administered by the National Health Insurance Fund and is covered under health insurance.
Recordkeeping
Hungary’s compensation and benefit recordkeeping laws could not be confirmed.
FOREIGN WORKERS
Foreign workers are entitled to the same rights as Hungarian citizens and are generally covered by the same tax and workplace laws.
Visas: As Hungary is a part of the Schengen Area and the European Union, residents of other EU member states may travel and work in Hungary without any special documentation or additional visas. Other foreign nationals can obtain visas for up to 90 days or visas for stays longer than 90 days, although many foreign nationals (including US citizens) do not need any visa for stays up to 90 days.
Individuals wishing to stay in Hungary for longer than 90 days must apply for a residence permit prior to arrival with the Office of Immigration and Nationality in Hungary. A work permit is also required, which can be obtained from the Labor Authority of the county where the individual is traveling to work.
Taxes: Foreign workers are subject to the same flat rate income tax as Hungarian residents of 15% of total salary for Hungarian sourced income. Foreign workers also may be required to contribute to Hungary’s social security system and to health insurance.
Wages/Payments: Wages generally should be paid in forint, but foreign currencies are not specifically prohibited.
WORKING IN THE UNITED STATES
Foreign workers from Hungary must meet general visa requirements and be certified to be employed in the U.S. General visa requirements for the U.S. are included in the separate
Hungary is eligible for the visa waiver program for business visitors, which allows Hungarian citizens to travel to the U.S. for 90 days or less for business-specific purposes without having to obtain a B-1 business visa. Stays longer than 90 days will require a visa. Individuals may return to the U.S. under the visa waiver program if a “reasonable length of time” has passed. The determination for a reasonable length of time is at the discretion of the Department of Homeland Security.
Hungarian workers are eligible to work in the U.S. under H-2B visas, which cover labor or services of a temporary or seasonal nature in occupations other than agriculture or registered nursing. The number of H-2B visas issued each year is limited by U.S. law.
U.S. employers also must check the names of all new-hires and employees against the Specially Designated Nationals and Blocked Persons List, administered by the Treasury Department’s Office of Foreign Assets Control (OFAC). Because OFAC prohibits financial transactions with individuals on the list, employers cannot employ them and may face fines for failing to comply.
For tax purposes, Hungarian citizens are subject to U.S. employment-based taxation on income earned in the U.S. unless they can claim an exemption under certain tax treaty provisions or they work under specific visa types that exempt earnings from taxes. Hungary has a tax treaty with the U.S.
State and local taxation of Hungarian workers also can apply, although some states within the U.S. recognize international tax treaties that can eliminate that income tax liability for foreign workers.
The U.S. labor laws apply to all workers employed and providing services in the country.
Work eligibility as an employee is contingent upon Department of Homeland Security and Labor Department approval and the employee receiving a U.S. Social Security number from the Social Security Administration.
Tax Residency: In general, employees working in the U.S. on a temporary basis are considered nonresidents for tax purposes unless they qualify for resident status. Employees can be granted permanent resident status through the so-called green card test or if they meet the substantial presence test under the U.S. tax code. More information on these requirements is in the
Permanent residents are subject to U.S. tax requirements the same as U.S. citizens and are taxed under the U.S. system on their worldwide earnings.
Income Taxes: Generally, nonresidents in the U.S. who are from Hungary and are working in the U.S. are subject to U.S. taxes based on their U.S.-sourced income. Income is taxed differently based on whether it is categorized as wage income or nonwage income, which includes interest and dividends.
A Form W-4, Employee’s Withholding Certificate, must be filed by each employee with their employer. All nonresidents in the U.S. who are from Hungary and are working in the U.S. must claim “single” in Step 1c, regardless of marital status; write “Nonresident Alien” or “NRA” in the space under Step 4c of the form; and may not claim “exempt” in the space under Step 4c.
Nonresident alien employees may adjust withholding using Step 2b or 2c of the Form W-4; certain employees also may be able to use Steps 3, 4a, or 4b. More information about Form W-4 requirements for nonresident alien employees is available in the
Although the versions of Form W-4 issued in 2020 or later significantly differ from the versions issued in 2019 or earlier, nonresident employees that filed a valid version of Form W-4 from 2019 or earlier with their employer do not need to file another Form W-4 with the employer unless they need to implement a change for their withholding. On Forms W-4 issued in 2019 or earlier, nonresident alien employees were required to check the “single” box on line 3, regardless of marital status; write “Nonresident Alien” or “NRA” above the dotted line on line 6; and were not permitted to claim “exempt” on line 7 of the form.
An additional amount is added to a nonresident alien employee’s wages for calculating federal income tax withholding, with the amount based on pay period frequency and the date of the employee’s most recently filed Form W-4. The table of additional amounts applicable to Forms W-4 from 2020 or later and the table applicable to Forms W-4 issued before 2020 are available in the
Nonwage income and self-employed foreign workers can be subject to income tax withholding at a flat rate of 30%.
Additionally, foreign workers may be taxed differently based on the specific type of visa they hold.
Tax treaties: Hungary and the U.S. have a tax treaty with provisions addressing host country taxation of the nonresident workers. A summary of those benefits is listed in the Tax Treaty Exemption Comparison Chart. To claim the treaty benefit, the nonresident must file Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with the employer.
Students, teachers and trainees in particular must include a statement with Form 8233 to claim a tax treaty exemption from withholding of tax on compensation for dependent personal services. This statement affirms that the student or trainee is temporarily in the U.S. for purposes of teaching or has accepted an invitation by the U.S. government (or by a political subdivision or local authority) for the purpose of studying or engaging in research for a period not expected to exceed two years for teachers by a university or other recognized educational institution in the U.S. It also must affirm that the individual will receive compensation for services performed in the U.S. There is no limit is placed on the teacher, student and trainee compensation for Hungarian residents.
Examples of the statements necessary to claim a treaty exemption from U.S. taxes are included in Internal Revenue Service Publication 519, U.S. Tax Guide for Aliens.
Social Taxes: Most foreign workers are subject to paying into the U.S. Social Security system. Foreign nationals who are exempt from paying income tax and who do not have the eligibility to receive a social security number may not be required to pay social taxes. Foreign workers contributing to Social Security for a certain time period may be eligible to receive benefits.
Generally, foreign workers in the U.S. that have specific visas as exchange visitors or students or who are temporarily in the U.S. for agricultural work are not subject to social taxes on income that is obtained from the purpose in which they originally entered the U.S.
Totalization Agreements: Hungary and the U.S. have not entered into a totalization agreement.
Wage Payment: Under certain visas for certain types of employment, employers are required to pay foreign workers the higher of either the prevailing wage or the actual wage that is paid to U.S. workers that have similar skills and qualifications.
There are no particular requirements that employees be paid in U.S. dollars.
TREATY ARRANGEMENTS
Hungary has entered into more than 75 income tax treaties, including an income tax treaty with the United States. Hungary also has more than 10 totalization agreements for social tax coverage purposes, including an agreement with the United States.
Hungary’s tax treaties are available in
RESOURCES
All resources are in English unless otherwise noted.
General
Hungarian Government
CIA World Factbook: Hungary
U.S. State Department: U.S. Relations With Hungary
Currency Details
Unicode Consortium: Currency Symbols
International Organization for Standardization: Currency Codes - ISO 4217
United Nations: United Nations Terminology Database: Hungary
Taxes
Administration Portal (Hungarian)
National Tax and Customs Administration
National Health Insurance Fund (Hungarian)
Personal Income Tax Law (Hungarian)
Hungarian State Treasury: Pension Insurance Fund (Hungarian)
Law on Compulsory Health Insurance (Hungarian)
Law T/6351 (Hungarian)
Law T/6441 (Hungarian)
Law XXXIV/2021 (Hungarian)
Government Decree 318/2021 (Hungarian)
Compensation and Benefits
Labor Code (Hungarian)
National Employment Service (Hungarian):
- Wage Subsidy Program (Hungarian)
Embassy of the United States in Hungary: Holidays
Law CXVI/2018 on Overtime (Hungarian)
Government Decree 485/2020 (Hungarian)
Foreign Workers
Embassy of Hungary (Hungarian)
Working in the United States
U.S. Department of Labor:
- Foreign Labor Certification
- Hiring Foreign Workers
U.S. Internal Revenue Service:
- IRS Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens
- IRS Publication 15, Circular E, Employer’s Tax Guide
- IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
- IRS Publication 519, U.S. Tax Guide for Aliens
- IRS Publication 901, U.S. Tax Treaties
U.S. Department of State, Visa Waiver Program