Our services:

1. Manpower lending
2. Placing the labour force on the own payroll
3. On-site management
4. Cafeteria services
5. Payroll accounting outsourcing

1. Manpower lending

The activity is considered manpower lending when the lender passes the employee - with whom he is in employment relationship for the purposes of lending - for consideration to the borrower temporarily to work there (“lending”). It is therefore a three-person form of employment where there is a lender, a borrower (who is actually the client) and an employee.
The lent (temporary) workers are in labour relationship with our company.


  • Manpower lending enables you to employ accurately as many employees as you need at a given time, and you can have a staff that is flexibly adjusted to the demands of the market.
  • Unchanged fixed personnel costs.
  • You do not have to post job advertisements, invite applications, you can quickly choose from the lending company's own database and the company will transfer the candidate suitable for the job.
  • The borrower does not need to perform labour administration duties regarding the employees hired through manpower lending (creating an employment, termination of employment, payroll accounting, etc.), such duties are carried out by the lending employer.
  • Holding the statistical headcount at an optimal level.
  • The lender enters into an agency (service) contract with the borrower that pays consideration for the borrowed employee to the lender, which is invoiced - the borrower does not have any wage costs, while the consideration can be accounted among the operating costs.
  • If the borrower is unhappy with the employee, or the employee is no longer needed, their employment can be terminated quickly and easily, or the borrower can request a new employee.
  • Legal security in employment.
  • The borrowing employer can save significant administrative costs, and he can improve the company’s long-term effectiveness.
  • Even when there is hiring freeze, he is able to respond to the expected and unexpected headcount problems quickly and flexibly.
  • The borrower can test the new staff before employing it.

The basic objective of Kelet-Flott Kft’s manpower lending business line (Flott Job) is to flexibly satisfy any type of human resource needs occurring periodically or continuously at our customers in a cost-effective and flexible way.
Our services

  • Fixed-term lending, the opportunity for employment at the end of the period of lending.
  • Providing labour force for fixed-term labour, or to achieve a specific objective (if project-type human resource is required).
  • Durable, long-term borrowing in the case of a special salary structure, headcount limit, or large fluctuation.

In which cases is our service useful?

  • To perform highly seasonal jobs.
  • To manage projects that require a large number of staff suddenly.
  • To try the colleagues during the first phase of job training when the jobs requires a lengthy training process.
  • When there is a headcount limit – to satisfy the owners’ expectations.
  • To replace contracting relationship with employment.
  • If the employer chooses not to be a Social Security paying place.
  • If the employer does not operate a separate HR department.

2. Placing the labour force on the own payroll

During the period of lending, you can try the strengths and the skills of the workforce and based on your experience, you may decide to add them to your company’s own payroll.

  • This will reduce the risk of employing inappropriate labour force.
  • There is no obligation to add anyone to your staff.
  • The labour force is easily transferable.


  • Creating unique constructions that match the customer's needs.
  • The employees’ hiring and dismissal (concluding employment contracts, termination of employment).
  • Full-scale administration of fringe benefits.
  • Complete performance of administrative duties.
  • Complete payroll accounting.
  • Fulfilling reporting and notification obligations towards public authorities.

The reasons why customers choose us

  • We are thinking about customer-focused solutions.
  • We operate flexibly, fast, and efficiently.
  • We provide expertise and security for our clients.
  • We use unique and proven methods.

Satisfying the developmental needs of our partners and adapting to their expectations, our activities are carried out in accordance with the MSZ EN ISO 9001:2001 Quality Management System’s Standards.

3. On-site management

If a large number of staff is lent at our customer’s premises, our specialist, placed there, will take over the majority of the duties from our Partner, thus supporting the needed workforce.

The benefits of the service:

  • direct support of the temporary workers; resolving the problems.
  • decrease of the administrative burden.
  • the contact person is always at the same place.

4. Cafeteria services

Nowadays outsourcing the operation of Cafeteria systems becomes more and more popular. To satisfy this demand, we offer our clients our service to operate their complete system outside their company.
Outsourcing provides the opportunity to take the administrative extra work resulting from the introduction of the Cafeteria system from the company’s shoulders.

With our services we assume to carry out all of the operational tasks connected to the system, relieving our customers’ employees working for the HR and financial departments.

The operation of the entire Cafeteria system is often connected to the use of complete payroll accounting outsourcing services, and in this we can also support our customers.

What can Flott Job offer you?

The Cafeteria operation provided by our company offers the most convenient solution for our customers, because we undertake, within the limits of this job and according to your needs:

  • to facilitate and complete the various administrative tasks connected to the hiring and dismissal of the employees;
  • up-to-date system management which matches the ever-changing regulatory environment;
  • to follow up the records, and to send monthly, quarterly and annual reports and to prepare the full-scale administration of orders and transfers;
  • ordering, preparing and distributing the vouchers at the customer's premises;
  • data supply to perform the Cafeteria cost analysis;
  • continuous communication and expert’s support, maintaining contract with the employees;
  • personal presence at the customer's premises on demand;
  • to make the employees give statements on an annual basis, and to perform client satisfaction surveys, as required;
  • annual system review and to make the necessary changes.


The name Cafeteria means a system of optional fringe benefits. This is a package of benefits - assembled from optional elements – from which the given employee can freely choose within the set limit, according to their needs.
It contains numerous elements that are available under more favourable terms than the gross salary, moreover, expenses, which incur anyway, can be financed with it.


The Cafeteria system enables your company to differentiate the benefits per jobs in accordance with your organization's policy, and to refine the arising wage differences.

Its advantages:

  • HR costs can be well planned (measurability and traceability);
  • significant cost savings;
  • it may improve the employees’ loyalty, motivation and satisfaction;
  • it can make your company more attractive for the best job-seekers on the job market;
  • extra benefits for the employees compared to the payment of the wage;
  • the sense of the employer's care for the employee.

5. Payroll accounting outsourcing

Tasks connected to human resources

  • The complex performance of personnel tasks of the staff in full-time employment and part-time employment, and for employees working in other employment relationships;
  • Performing administrative tasks connected to the establishment, ending and termination of the employment (issuing the certificates as required by law).
  • Managing employment records, monitoring holidays, and sick leaves;
  • Preparation of statements (start and end of employment) towards a National Health Insurance Fund (T1041, T1042E).

Monthly and mid-month payroll accounting

  • Processing, recording, and transmitting the results of the verified time sheets issued by your company.
  • Receiving the documents of the new entrants, recording their data in the wage and social security system. Processing the brought certificates of the new entrants. 
  • Monthly and mid-month payroll accounting for the regular employees and for the employees contracted otherwise.
  • Accounting other incomes, and Cafeteria.
  • Determining the payment and deduction obligations connected to the payment of wages (personal income tax advance, employee contributions, employer contributions, pension contributions, health insurance contributions, pension fund membership fees).
  • Annual and monthly data supply (personal income tax, Central Statistics Office, National Health Insurance Fund), in the manner and within the timeframe provided in the relevant legislation.
  • Preparing the wage transfer files and lists, and forwarding them electronically.
  • Producing and transmitting personalized payslips electronically, or enveloping and sending them to your company.
  • Recording the changes related to payroll accounting and in the data of the entering and leaving employees in the monthly payroll accounting.
  • Keeping the records related to payroll accounting.
  • Preparing the transfer of payable remunerations and the payments to the bank accounts of Voluntary Funds and forwarding them to the banks.
  • Keeping the monthly records as ordered by law, and satisfying the associated returns and the Voluntary Fund reporting (data supply) obligations.
    Tasks related to quitting and dismissal
  • Issuing the employees’ documents according to the law in a timely manner, accounting their emoluments and forwarding them to the accounts.
  • Deleting the workers’ data from the labour and wage systems.
  • When an employee quits or is dismissed, we deliver the documents to your company’s contact person or employee via postal or courier service.

6. Cleaner

The objective of Kelet-Flott Kft.’s Cleaner division is to perform all the periodic and continuous cleaning-related jobs at the customer’s premises flexibly and accurately. 
We have experience in the cleaning of office buildings, car showrooms as well as premises and equipment with special cleaning requirements.