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Newsroom: Stundenreduktion bei geringfügig Beschäftigten.

Labour law

Reduction in hours for marginally employed persons

The marginal earnings threshold will also remain unchanged in 2026 at EUR 551.10 per month. For the adjustment to the working hours...

Moore Salzburg Personalverrechnung Team

Payroll accounting

Payroll 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

Deadlines for small businesses

Input tax or not: Businesses operating in Austria with a low total annual turnover in the relevant 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

With the recent amendment to the Childcare Allowance Act, there are new regulations on income delimitation for...

2510 Moore Newsroom Weiterbildung

Payroll accounting

Further training allowance and educational leave/part-time work from 2026

The aim of the new regulation is the targeted support of low-skilled individuals, while simultaneously relieving the b...

2512_Arbeitslos-Zuverdienst

Payroll accounting

Additional income 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, the early consideration of the anticipated social security values of the...

2511 Überstunden - Werkstatt

Payroll accounting

Tax-free overtime bonuses

As of November 2025, the monthly limits described here will apply in 2026 within the scope of Section 68(2) of the Income Tax Act (EStG)...

2511 Newsroom: Wohnbauförderungsbeitrag in Wien

Payroll accounting

Housing subsidy contribution in Vienna

The amount of the housing assistance contribution can be determined independently by each federal state. Vienna is now taking this s...