Since 1 July 2026, employers have been able to grant tax-free employee bonuses of up to €500 per employee (§ 124b item 478(f) Austrian Income Tax Act) – but beware: specific conditions must be met for the bonus to qualify for tax exemption.
With resolutions passed by the National Council on 8 July 2026 and the Federal Council on 16 July 2026, both the Budget Accompanying Act 2027-2028 and an amendment to the Employer Tax Act concerning marginal employment have been formally adopted.
The Austrian Health Insurance Fund (Österreichische Gesundheitskasse, ÖGK) has announced flat-rate social security gratuity allowances for employees working in traditional wine taverns ("Buschenschank establishments"), effective 1 July 2026 (AVSV No. 36/2026).
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