Short answer
Yes, up to 25 % from home
EU/EFTA, telework framework not signed. Swiss law allows it; the employer decides. These are the rules it decides under.
1. Social security
Hungary is in the EU, so EU Regulation 883/2004 applies: an employee of a Swiss company stays in Swiss social security unless 25 % or more of the working time is performed in Hungary. Above that, Hungarian social security takes over and Swiss AHV and Pillar 2 stop.
As of the guide's last review, Hungary has not signed the multilateral telework framework that raises the threshold to 49.9 % elsewhere in the EU/EFTA, so the 25 % baseline is the whole story. One day in a five-day week is 20 % and stays under it; the share is assessed over your working time as a whole. Any more, and certainly fully remote, means Hungarian social security covers the employment.
2. Tax
Where you are tax resident decides where income tax is owed. A Hungarian resident working from Hungary is normally taxed there on that income. Physical presence in Switzerland of 30 days or more while working can itself make you Swiss tax resident, so on-site days count. Switzerland and Hungary have a double-taxation agreement, which settles which country may tax the income when both claim it.
The "183-day rule" people quote comes from the OECD model tax treaty and concerns where someone counts as resident, not where it is cheaper to pay. Many countries also have a 90 or 183-day local registration trigger that runs alongside the social-security question.
3. The employer’s side
An employer can acquire a taxable presence ("permanent establishment") in Hungary if an employee habitually works there for it. There is no clean numeric test; the OECD model treaty speaks of a fixed place of business through which the business is partly carried on, and the OECD's 2025 Commentary treats a home office used 50 % or more of working time over twelve months as a possible fixed place of business. The type of role matters more than the day count: a sales lead closing deals from Hungary exposes the employer to more risk than an engineer writing code.
Listings on Remotli show the location text the employer published. Treat it as the employer's stated hiring zone and ask which employment form sits behind it. The policy patterns the guide lists are the usual answers: a primary-residence requirement in Switzerland, a yearly cap on days abroad, an EU/EFTA whitelist, structured EU residence under the 49.9 % framework, or an employer of record.
What to ask before applying
- Does the listing name a hiring zone, and is Hungary in it?
- Which employment form does the company offer for residence in Hungary: Swiss contract or employer of record?
- How many days a year are expected on site in Switzerland, and does the arrangement need an A1 certificate?
- Is the salary paid in CHF or in local currency, and who carries the exchange-rate risk?
What the board says right now
Remotli does not store a structured hiring zone, so this is a text signal: of the 243 roles in the default view, 66contain “EU”, “Europe”, “European” or “EMEA” in their location and 13contain “Worldwide”, “Anywhere”, “Global” or “International”. Start with the fully remote roles and read the location text on each card; a listing that says “Switzerland” can still be open through an employer of record.
Reviewed 8 September 2026. The full rules, with glossary: Working from abroad on a Swiss contract.