The tax benefits available in Hungary apply to everyone who is a tax resident in Hungary. In most cases, you and your employee can take advantage of them regardless of nationality. In some cases, conditions apply – consult your payroll specialist when planning salaries for employees who are not Hungarian nationals and who may be tax residents in other countries.
While you as an employer can and should consider tax benefits, they usually apply to the taxes paid by the employee. When you know certain tax benefits will apply, you must still observe the current minimum wages, and cannot pay less. Learn more about that here.
Since tax benefits usually apply to the taxes payable by the employee from gross salary, strictly speaking they are not the employer’s concern, and they do not have to be listed in the labor contract. However, since it is the employer who forwards taxes to the Tax Authority on the employee’s behalf, you must have a procedure to get these data from your employee to your payroll specialist so the tax benefits can be properly implemented in the salaries.