New ÖGK service hotline for data changes
The Austrian Health Insurance Fund (ÖGK) has recently introduced a new nationwide service hotline for businesses. This is available to provide support with the following matters:
Our regular update on all the latest developments in the payroll sector. This ensures that you and your company are always up to date.
AMS subsidies for educational leave
The new continuing education allowance and continuing education part-time allowance (§ 37e AMSG), which formally entered into force on 1 January 2026, required a longer organisational and IT-related preparation phase at the Public Employment Service (AMS). Implementation is now imminent: according to the AMS website, applications for continuing education (part-time) allowances can be submitted from...
Austerity package 2027/28
At a press conference, the leaders of the three governing parties, together with the Minister of Finance, presented the planned key parameters of the dual budget for 2027/2028. In addition, further measures were announced via other communication channels. The changes relevant to payroll accounting primarily concern the following areas:
Tax-free employee bonuses for 2026
According to the draft Budget Measures Act 2026 published by the Federal Government on 19 May 2026, a tax-free employee bonus of up to €500.00 per employee is to be possible in the second half of 2026 (§ 124b no. 478 lit. f Austrian Income Tax Act [EStG] in the proposed version). This halves the maximum tax-exempt amount compared to 2025. As in 2025, the exemption applies only to wage tax (or income...