We have summarised important aspects concerning payroll accounting in the Budget Accompanying Act for you:
Increasing the e-card fee from 2025
The service fee for the e-card will be increased from EUR 14.65 to EUR 25 - applicable for the first time in November 2025. In subsequent years, the usual annual valorisation with the revaluation figure will be carried out.
Raising the corridor retirement age from 2026
The minimum age for the corridor pension will be gradually raised from 62 to 63 in the period from 1 January 2026 to 1 April 2027 (by two months per quarter). This will affect all those who reach their 62nd birthday after 31 December 2025. In addition, the number of insurance years required for the corridor pension will be gradually increased from 40 to 42.
Expanding the data for SV registration from 2026
From 1 January 2026, the social insurance registration should also include information on the „extent of the agreed working hours“. This means that the extent of employment, which has not been mandatory in the social security registration since 2019 (due to the introduction of the mBGM at that time), will once again be mandatory content for social security registrations in the future.
Restriction of marginal additional earnings during unemployment from 2026
From 2026, it will be less possible to work in marginal employment while receiving unemployment benefit or unemployment assistance. The reason given for this is that in many cases, marginal employment in parallel to unemployment is an obstacle to resuming fully insured employment. There are only to be a few exceptions to this, e.g. for marginal employment that is already carried out alongside full insurance and for marginal employment of the long-term unemployed or those recovering after a long illness.
Status: 27/05/2025
Source: Kraft & Kronberger specialised publications
Photo: Pexels - Kampus
