Persons who have already reached the statutory retirement age (men: 65; women: between 60 and 65 depending on date of birth), defer drawing their statutory pension and continue to be employed subject to full social insurance coverage may benefit from a contribution-related incentive in the form of halved pension insurance contributions (§ 51 para. 7 ASVG). In the social security tariff system, this...
In an online presentation held on 17 March 2026, the Austrian Health Insurance Fund (Österreichische Gesundheitskasse – ÖGK) addressed numerous questions relating to tips and the new social security flat-rate schemes for tips applicable as of 1 January 2026 (hotel and catering industry; foot care, cosmetics and massage businesses; hairdressing trade; passenger transport sector).
HR departments, employment law practitioners and payroll experts are currently awaiting with great anticipation the publication of the draft bill for an amendment to the Equal Treatment Act (Gleichbehandlungsgesetz – GlBG).
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