Atipikus foglalkoztatási formák sportszervezeteknél = Flexibile employment forms in sport organizations

Abstract

The resources of the Hungarian sport sector have been increased in recent years. The development of the sector has been supported by government’s legislative changes. The following research reveals how the employment situation has changed; resulting from these legislative changes and also points out the fact that many flexible employment forms can now be achieved in the field of sport. We can list them in the following groups. Different way of taxation for sport professionals, i.e. taxation according to EKHO (Simplified Contribution to Public) Advantaged Coach Programme, which is an example for the employment of multiple employer. Employment of the coaches of the youth, their support doesn’t reach the level of the minimum wage, in one word; it doesn’t give the possibility of an 8-hour employment. Employment of professional athletes, whose employment’s complementary regulations are included in the Sports Law. Instead of employment agreement of sports professionals, they should be employed by service agreement with the primarily reason being the different working hours. Employment of sport referees, in which case no social insurance relationship rises. Volunteers employment primarily in the event organization section. In overall, it can be stated, that flexible employment form is the feature of the sport’s civil sector.