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2506 Moore Newsroom Mitarbeiter-Prämie

Payroll accounting

Tax-free employee bonus 2025

With the draft of the Budget Accompanying Act, the framework conditions for the tax-free employee bonus for 20... have now been established.

2505 Moore Newsroom Kündigungsfrist freier Mitarbeiter

Labour law

Notice periods for freelance contracts

Does the 2021 regulation on notice periods and notice dates apply to freelance employees?

2505 Moore Newsroom Entsendung

Labour law

New ÖGK service hotline

To provide targeted support to companies with international staff deployments, the ÖGK has introduced a nationwide uniform...

2506 Moore Newsroom Vordienstzeiten Gastronomie

Labour law

Crediting of previous service periods in the hotel and catering industry

With effect from 1 May 2025, a new provision regarding the recognition of... enters into force in the collective agreement for the hotel and catering industry.

2503 Moore Newsroom Feiertagsentgelt

Payroll accounting

Tax liability for public holiday pay confirmed

The tax treatment of work on public holidays has now finally been brought clarity with the current statement from the Federal Ministry of Finance (BMF)...

2502_Bildungskarenz

Labour law

Educational leave and part-time education: No more funding!

Funding for continuing education is being massively changed and restricted.

2503 Moore Newsroom KI

Digital Business

The EU's new AI regulation

With the Artificial Intelligence Act (AI Act), the EU has for the first time created a comprehensive legal framework for the use...

2503 Moore Newsroom Omnibus

ESG

ESG & Omnibus I: Simpler, but still uncertain

At the end of February, the EU Commission announced some changes to parts of the European Green Deal – CSRD, ESS, EU Taxonomy, etc.

2501 Moore Newsroom Behindertenvertrauensperson

Labour law

Accessibility in the company

It is generally permissible for disability confidence representatives to additionally hold the honorary role of barrier...

2502 Moore Newsroom L16

Labour law

Skilled Labour Ordinance 2025

The new shortage occupation list for 2025 was defined in the Skilled Labour Ordinance 2025.