The concept of employee sharing is based on an employment contract signed by one employee and two or more employers. There is therefore an employment relationship between the persons concerned and the worker for all employers. The explanation of the Labour Code characterises the division of workers as a special form of part-time work, in which a worker performs the same work for several employers, as provided for in Article 195 of the Labour Code. In concrete terms, this means that only one job profile is indicated in an employment contract and that all employers can request tasks that fall within the scope of this job description, but not beyond. The parties may determine for which employer the worker must work during certain hours of the working day. Such a configuration is considered part-time work from the employer`s point of view, since none of the workers are employed full-time. Unlike temporary agency work, employee sharing is not intended to transfer employers` rights to an external party for profit, but to two or more employers from the outset. Every employer can give orders to divided employees, but can`t ask for all their time. In addition, the worker should not be asked to work more hours than a normal full-time employee. Employers can conclude an agreement between themselves defining their respective rights and obligations with regard to joint workers (Kozma, 2012). On the other hand, employers must officially transfer the obligations relating to the payment of wages, taxes and social security contributions to one of them and inform the worker of the choice. It is a marginal but growing form of employment in Hungary.

In 2012, there were only 54 cases of employee sharing and their number approached 14,000 in 2015. They accounted for 0.12% of all Hungarian workers in 2015. No new information is available on the use of this job form. This instrument was introduced in 2012 and is available to all employers. The division of employees is usually established by members of enterprise groups who organize their work uniformly, not at the level of individual enterprises, but at the level of enterprise groups. Some of the advantages of the instrument are as follows: Although Article 8 of the 2017 CL Law on the Tax System has slightly changed the wording of the law, the nature has not changed. . . .