With regard to the inspection of the European Committee in connection with the Hungarian Advertisement Tax Act, among others the provisions of the Act on Advertisement Tax No 22 of 2014 have been amended. The amendments were approved by the Parliament on 27 May 2015 and the amendment act is currently before publishing.
Accordingly, section 140 of the Labour Code shall be amended so that those employees to whom the employer schedules ordinary work or who shall perform extraordinary work
– on “Advent” Sundays (four Sundays before Christmas) between 6 a.m. and 10 p.m.; on 24 and 31 December between 6 a.m. and 12 a.m. should these days be Sundays, and annually one Sunday – defined in the employer’s discretion – between 6 a.m. and 10 p.m. under the scope of the Act on Prohibition of Sunday work; as well as
– on Sundays in stores that class as retails stores in line with the most recent amendment to the Commercial Act
shall receive 50% Sunday allowance in addition to the currently applicable amount of the Sunday allowance (50%). This means altogether 100% Sunday allowance for the aforementioned working on Sundays, as set out above.
The aforementioned amendment shall not be applied to employers falling under Section 5-6 of the Act on Prohibition of Sunday work, e.g. bakeries and those “family stores” which are not larger than 200m2.
The amendments to the Labour Code and Commercial Act shall enter into force on the day after their publication in the Hungarian Official Gazette, i.e. from 27 March 2015.