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Resilience - Moore Intelligence 2026 | Pflanze wächst aus Mauerspalte

News

Moore Intelligence: resilience is crucial

Five years ago, Moore Intelligence revealed the uncomfortable truth in its study “The Inconvenient Truth”: The...

Fristen und Pflichten: § 109a/b‑Meldungen

Tax consulting

Deadline & obligation: Section 109 notifications

The following also applies in 2026: In addition to the annual salary slips for employees, numerous fee and salary...

Newsroom: Stundenreduktion bei geringfügig Beschäftigten.

Labour law

Reduction in hours for marginally employed

The low income threshold will remain unchanged at EUR 551.10 per month in 2026. The adjustment to the working time limit will be...

Moore Salzburg Personalverrechnung Team

Payroll accounting

Personnel accounting 2026 from A to Z

As usual, we have summarised the new features in payroll accounting for you from A to Z.

2501_Kleinunternehmerregelung

Tax structuring

Terms for small businesses

Input VAT or not: Entrepreneurs operating in Austria with a low total annual turnover in the corresponding tax...

2512_Registrierkasse

Payment transactions

Year change for the cash register

The monthly voucher for December is also the annual voucher. Every company must check this receipt.

2503 Moore Newsroom Kinderbetreuung

Tax consulting

Childcare allowance and young family fund

The most recent amendment to the Childcare Allowance Act has resulted in new regulations on the income...

2510 Moore Newsroom Weiterbildung

Payroll accounting

Continuing education allowance and educational leave/part-time work from 2026

The aim of the new regulation is to provide targeted support for people with low qualifications, while at the same time relieving the ...

2512_Arbeitslos-Zuverdienst

Payroll accounting

Additional earnings during unemployment

From 1 January 2026, additional income opportunities during unemployment will be significantly restricted.

2509 Moore Newsroom Sozialversicherungswerte für 2026

Payroll accounting

Social security and wage garnishment values for 2026

For business planning purposes, the early consideration of the expected social security values is ...