Tax-exempt employee bonuses 2026: overview of collective bargaining agreements as at 1 October 2026
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Tax-exempt employee bonuses 2026: overview
Between 1 July 2026 and 31 December 2026 (with payment through a retroactive payroll adjustment permitted until 15 February 2027 at the latest), employee bonuses for the 2026 calendar year of up to € 500.00 per employee may be paid free of wage tax, provided that the bonuses are based on a qualifying wage-setting instrument and meet the statutory requirement of being paid in addition to existing remuneration.
In this context, qualifying wage-setting instruments primarily comprise collective bargaining provisions (for further details, see section 124b, item 478(f) of the Austrian Income Tax Act (EStG)). In several sectors, the parties to collective bargaining agreements have addressed this formal requirement by establishing the conditions for the tax exemption through supplementary collective bargaining agreements or provisions in the main collective bargaining agreement.
An overview by sector, including source references. The list is freely accessible without a password at, however in german:
Tax-exempt employee bonuses 2026 – overview of collective bargaining agreements as of 1 October 2026
Important note: Experience shows that not all collective bargaining agreements are published promptly. The list therefore cannot claim to be fully up to date or exhaustive and is intended as guidance only. For questions concerning employee bonuses for 2026 (particularly whether a collective bargaining provision exists), it is therefore always advisable to seek confirmation from the relevant employers’ association.
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