Income Tax Act Amendment
On 21 January 2026, the National Council plenary adopted the amendment to the Income Tax Act that had been announced by the governing parties shortly before Christmas.
Payroll Newsletter February 2026
Our regular update on all the latest developments in the payroll sector. This ensures that you and your company are always up to date.
New Flat‑Rate Tip Amounts from 2026
The Austrian Health Insurance Fund announced flat rate tip amounts for four sectors on 2 January 2026, which apply uniformly nationwide with effect from 01.01.2026.
Reducing Hours for Marginally Employed Persons
For 2026, the marginal earnings threshold amounts to € 551.10 per month pursuant to Section 810(3) ASVG and remains unchanged; the prior year value has been “frozen” for 2026. In practice, working time is often reduced to avoid exceeding the threshold when collectively agreed wage and salary increases take effect.
The Anti‑Fraud Package for Social Contributions
With the “Anti Fraud Act 2025 – Social Contributions Part” (Federal Law Gazette I No. 107/2025, promulgated on 29.12.2025), the legislature strengthens administrative control and enforcement in the field of social insurance as of 1 January 2026. The key changes are as follows:
Pay Transparency in Austria
Employers will be required to make their remuneration structures more transparent and to actively eliminate gender based disparities. In addition to the legal obligation, companies have the opportunity to strengthen trust and enhance their attractiveness as employers. The aim is to anchor the principle of “equal pay for equal work or work of equal value” through greater transparency and stronger enforcement...
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