New Flat‑Rate Tip Amounts from 2026 – What to Keep in Mind

• Hotel and catering industry for blue‑collar employees, salaried employees, apprentices, and mandatory interns (avsv Nr. 3/2026).
• Foot‑care, cosmetics, and massage trades for blue‑collar employees and trade apprentices (avsv Nr. 4/2026),
• Hairdressing trade for blue‑collar employees and trade apprentices (avsv Nr. 2/2026),
• Passenger‑transport trade for drivers(avsv Nr. 5/2026).

Further details on scope and exceptions are set out in each respective flat‑rate tips regulation; it is strongly recommended to consult the specific regulation (see links above).

The following provides the key parameters of the flat‑rate tip amounts and practical guidance.

Hotel and catering
Personal scope: blue‑collar employees, salaried employees, apprentices, and mandatory interns.

Hairdressing trade

Personal scope: blue‑collar employees and trade apprentices.  

Foot‑care, cosmetics, and massage trades
Personal scope: blue‑collar employees and trade apprentices

Passenger‑transport trade

Personal scope: drivers. 

The six most important practical application rules

1. Flat‑rate tip amounts are maximum amounts: The flat‑rate amounts set in each regulation constitute the upper limit for social‑insurance liability. In sectors with fixed flat‑rate tips, GPLB auditors may no longer claim additional social‑insurance contributions based on higher actual tips—e.g., by estimation or based on credit‑card tips—(safe‑harbour effect). Where the applicable flat‑rate amount is used for employees covered by a flat‑rate tips regulation, the company is, from a social‑insurance perspective, on the safe side regarding tips and need not maintain any tip records.

2. Very broad scope of application: As a rule, the flat‑rate tips regulations have a very broad personal scope. In the hotel and catering industry, essentially all blue‑collar and salaried employees, apprentices, and mandatory interns are covered, including those without direct guest contact (e.g., kitchen staff). In the hairdressing trade and in the foot‑care/cosmetics/massage trades, all blue‑collar employees and trade apprentices (but not salaried employees and commercial apprentices) are covered. In the passenger‑transport trade, all drivers are covered in principle (e.g., also coach drivers on excursion trips). Only employees falling under an exception explicitly provided in the relevant regulation (e.g., bus drivers in scheduled services or school transport) are excluded.

3. Opting out (evidence required): All flat‑rate tips regulations provide that employees may be excluded where the tips actually received in the contribution period (calendar month) demonstrably fall below 50% of the applicable flat‑rate amount (“opting out”). In such cases, actual tips apply instead of the flat‑rate (i.e., if no tips were demonstrably received, the social‑insurance‑liable tip amount is € 0.00). If the opting‑out option is used, credible evidence must be kept (requirement to provide documentation). Tip logs are particularly suitable as evidence. For employees without direct customer contact—if there is no tip‑distribution system in the company—alternatives could include an agreement on a prohibition on accepting tips or (at least annually) a written declaration by the employee that no tips were received.

4. Classification of the workforce: To comply with the requirements arising from the new flat‑rate tips, it is essential in practice to review all personnel covered and classify each employee in accordance with the regulation:
Tip income: yes/no?
If no: which exception applies (e.g., opting out)?
Additionally, in the hotel and catering industry: differentiate between with/without cash handling; apply rules for back‑office/maintenance staff.

5. Pro‑rata calculation: The flat‑rate amounts apply to full‑time employees. For part‑time employees and casual employees, the pro‑rata portion is to be applied (per the Austrian Health Insurance Fund, proration should be done by hours using the divisor 173).

6. Absence periods: Flat‑rate tips must also be applied to absence periods (e.g., sickness, paid leave, vocational school) that do not exceed one full calendar month consecutively. The flat‑rate may therefore only be omitted in the event of continuous absence of more than one month (i.e., from the second month).

The Austrian Health Insurance Fund has published up‑to‑date FAQs on key practical questions regarding flat‑rate tips. These FAQs are intended to serve as the principal guide and orientation both for companies and for GPLB auditors:
https://www.gesundheitskasse.at/cdscontent/load?contentid=10008.802668&version=1769687968

Additional note: In sectors without flat‑rate tips (e.g., bakeries, wine taverns, delivery services, technical maintenance services), the tips actually collected are subject to social‑insurance contributions—even though this is often disregarded in practice (risk of social‑insurance back‑assessments during GPLB audits).