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Labour law

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2509_Kündigungsfristen Saison

Labour law

Notice periods for employees

The statutory authorisation of the collective bargaining partners to deviate from the periods of notice for predominantly seasonal...

2508 Moore Newsroom Trinkgeld

Payroll accounting

New SV tip allowances from 2026

A legal basis is created for the establishment of standardised nationwide tipping rates.

2506 Moore Newsroom Personalverrechnung Budgetbegleitgesetz

Payroll accounting

Budget Accompanying Act relevant to payroll accounting

We have summarised important aspects concerning payroll accounting in the Budget Accompanying Act for you, e.g. e-card fees,...

2506 Moore Newsroom OGH KV ausgetreten

Payroll accounting

Retroactive KV increases

In practice, retroactive collective bargaining agreements often lead to challenges - especially when former...

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 have now been...

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

In order to provide companies with targeted support for international ÖGK has developed a standardised nationwide personnel...

2506 Moore Newsroom Vordienstzeiten Gastronomie

Labour law

Crediting of previous service periods in the hotel and catering industry

With effect from 01.05.2025, a new provision in the collective agreement for the hotel and catering industry will be...

2503 Moore Newsroom Feiertagsentgelt

Payroll accounting

Tax liability for public holiday pay confirmed

The tax treatment of public holiday work has now finally been clarified with the BMF's latest statement.

2502_Bildungskarenz

Labour law

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

Funding for continuing education is being massively changed and restricted.