Social Security Gratuity Flat Rate for Employees Working at traditional wine taverns
Social Security Gratuity for wine taverns
The regulations closely mirror the gratuity flat-rate scheme already in place for the hotel and hospitality sector. The personal scope covers workers, employees, apprentices, and mandatory interns.
| Period | Workers/Employees with Cash Handling | Workers/Employees without Cash Handling | Apprentices & Mandatory Interns |
|---|---|---|---|
| Jul-Dec 2026 | €65.00 | €45.00 | €20.00 |
| 2027 | €85.00 | €45.00 | €20.00 |
| 2028 | €100.00 | €50.00 | €25.00 |
| From 2029 | Annual indexation based on the statutory adjustment factor |
The prescribed gratuity flat rates apply to full-time employees. For part-time and casual workers, the respective proportional amount must be applied. According to the Austrian Health Insurance Fund (ÖGK), the pro rata calculation should be based on hours worked using a divisor of 173.
Important note: With the introduction of these flat-rate gratuity amounts, the so-called "protective shield" mechanism now also applies to Buschenschank establishments. As a result, for periods from 1 July 2026 onwards, social security auditors may no longer assess additional social security contributions based on higher actual gratuities, for example through estimates or credit card tips.
Consequently, if the applicable flat-rate gratuity amount is applied for employees working in Buschenschank establishments, the business is considered fully compliant from a social security perspective with regard to gratuities. No records of actual gratuities need to be maintained.
Further details regarding the scope of application, exceptions (the 50% clause), and the treatment of absences can be found in the Gratuity Regulation (AVSV No. 36/2026).