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As we reported in our extraordinary newsletter, Act XCIII of 1993 on Labour Safety (“Labour Safety and Health Act”) introduces new rules as of 1 January 2026 for employer organizations regarding the provision of conditions for occupational safety and health. In this article, we summarize the requirements necessary to comply with these obligations.

Principles and requirements

The Labour Safety and Health Act sets out in detail the requirements that employers must take into account to ensure occupational safety and health. In this context, employers must strive to avoid hazards, assess risks that cannot be avoided, and combat hazards at their source. Furthermore, undertakings are required to take human factors into consideration when designing workplaces and selecting work equipment and work processes, to apply the achievements of technical progress, to replace hazardous solutions with less hazardous ones, and to provide appropriate instructions to employees. Companies must develop a coherent and comprehensive prevention strategy covering work processes, technology, work organization, working conditions, social relationships, and the effects of workplace environmental factors.

The role of risk assessment

One of the employer’s most important obligations is the preparation and maintenance of a risk assessment, including risk management and the determination of preventive measures. The assessment is carried out by a specialist, who identifies the hazard sources, determines the group of employees exposed to risks, and assesses the nature of the hazards and the extent of exposure. The risk assessment must be carried out before the commencement of the activity and reviewed when justified—at least every five years. Justifiable cases include changes in technology, work equipment, the method of work, or the scope of the employer’s activities. A risk assessment is likewise justified and required if a work accident or occupational disease occurs in connection with deficiencies in the applied activity, technology, work equipment, or method of work. These tasks qualify in all cases as occupational safety and occupational health professional activities and may only be performed by persons with the prescribed qualifications.

Persons authorized to carry out risk assessments

The Labour Safety and Health Act also contains differentiated rules regarding the qualifications required to carry out risk assessments and to define the occupational safety and occupational health content of the prevention strategy, with particular regard to the hazard class and the number of employees. The detailed rules are set out in Decree 5/1993. (XII. 26.) MüM (hereinafter: “MüM Decree“), which classifies employers into hazard categories and stipulates the qualifications required to perform the tasks accordingly.

In the case of employers classified in hazard class III with a maximum of 50 employees (e.g., labour market service providers, IT infrastructure providers, and wholesale and retail trade in general), there has been no change since 1 July 2025, in accordance with the MÜM Decree, the activity may also be carried out by a person holding a specialist medical qualification in occupational medicine, industrial medicine, occupational hygiene, public health and epidemiology, preventive medicine and public health, or by a person holding a qualification as a public health or epidemiological inspector or supervisor.

As of 1 January 2026, a new rule provides that, for employers employing at least 50 employees, the occupational safety content of the prevention strategy must be developed by a person with higher-level occupational safety qualifications in the case of activities classified under Hazard Classes I and II pursuant to the MüM Decree, such as paper manufacturing, pharmaceutical manufacturing, machinery manufacturing, computer, electronic and optical product manufacturing, and tobacco product manufacturing.

Also introduced as of this year is the rule that, for activities classified under Hazard Class I pursuant to the MüM Decree—such as paper manufacturing, pharmaceutical manufacturing, and machinery manufacturing—the preparation of the risk assessment at employers employing at least 50 employees must be carried out by a person with higher-level occupational safety qualifications.

Special rules for teleworking

In the case of teleworking, the employee performs work for part or all of their working time at a location separate from the employer’s premises. In such cases, work may be performed using equipment provided by the employer or, by agreement, by the employee. Where equipment is provided by the employee, the employer must, as part of the risk assessment, ensure that the work equipment is in a safe condition that does not endanger health, while maintaining this condition is the employee’s responsibility.

If work is not performed using IT equipment, it may only be carried out at a remote workplace that has been preliminarily assessed by the employer as appropriate from an occupational safety perspective, and the employer must regularly monitor working conditions and compliance with the applicable rules.

The situation differs when work is performed using IT equipment. In such cases, the employer is not required to conduct a risk assessment; it is sufficient for the employer to inform the employee of the rules for ensuring safe and healthy working conditions and to oblige the employee to comply with these rules, and the employer may obtain a declaration from the employee acknowledging this obligation. The employer may keep a register of work equipment. The employee is required to select the place of remote work in compliance with these conditions. Compliance with the rules may, of course, be monitored remotely by the employer through the use of IT tools. Although an individual risk assessment is not required in this case, proper employee information and regular monitoring remain part of the employer’s occupational safety obligations.

Employer obligations and liability

The employer’s ongoing responsibility does not end with the preparation of documentation. Employers must ensure proper information and instruction for employees, regularly monitor working conditions and compliance with regulations, provide safe work equipment, and promptly investigate irregularities and reports. In addition, employers must ensure the proper usability and condition of personal protective equipment, as well as the lawful investigation of work accidents and occupational diseases.

Compliance with occupational safety regulations is also of outstanding importance from the perspective of employer liability for damages, as under Act I of 2012 on the Labour Code the employer bears objective liability for damage caused to employees in connection with the employment relationship. To be exempted from liability, the employer must prove that the damage was caused by a circumstance beyond its control that it could not have foreseen and that it was not reasonably expected to prevent or mitigate. Under this strict regulatory framework, any failure to comply with occupational safety regulations is necessarily assessed to the detriment of the employer. For these reasons, it is particularly important that employers always have up-to-date occupational safety measures in force and that these are properly and verifiably documented.

Summary

Occupational safety regulations make it clear that ensuring occupational safety and health is not merely a formal obligation, but one of the most important elements of employer responsibility. Failure to properly prepare and regularly review the risk assessment and prevention strategy, as well as failure to actually comply with occupational safety requirements, entails not only regulatory sanctions but also significant compensation risks, given the employer’s objective liability. Our firm is pleased to assist in preparing for regulatory changes and in establishing operations that comply with applicable legislation.

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