Social Security Flat Rate for Tips in the Chimney Sweeping Trade

The applicable flat-rate amounts for tips are as follows:

The stipulated flat-rate amounts for tips apply to full-time employees. For part-time and occasional employees, the flat-rate amount must be applied on a pro rata basis. According to the Austrian Health Insurance Fund (ÖGK), the pro rata calculation should be based on working hours using a divisor of 173.

Important note: With the introduction of the new flat-rate amounts for tips, the related “safe harbour” protection now also applies to chimney sweeping businesses. Consequently, for periods from 1 October 2026 onwards, auditors conducting payroll tax, social security and municipal tax audits (GPLB) may no longer claim additional social security contributions based on higher tips actually received, for example on the basis of estimates or credit card tips.

Accordingly, if the respective applicable flat-rate amount for tips is applied for blue-collar workers and apprentices in skilled trades in the chimney sweeping trade, the business is on the “safe side” from a social security perspective as regards tips and is not required to keep, or have employees keep, any records of tips received.

Further details on the scope of application, exemptions (the 50% clause) and the treatment of periods of absence can be found in the Regulation on Tips (avsv No. 53/2026).