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Mehrere Fahrzeuge und Sachbezug

News

Several company vehicles, multiple benefits in kind?

An employee uses several company vehicles: When does a multiple benefit in kind arise? Are employees entitled to a company car?.

Essensgutscheine - Neuerungen 2026

Payroll accounting

Meal vouchers from 2026

Although the tax framework for meal vouchers remains unchanged, the new documents will bring new benefits.

Fristen und Pflichten: § 109a/b‑Meldungen

Tax consulting

Deadline & obligation: § 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 persons

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

Payroll accounting 2026 from A to Z

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

2510 Moore Newsroom Weiterbildung

Payroll accounting

Further training 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 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 purposes, the early consideration of the expected social security values is ...

2511 Überstunden - Werkstatt

Payroll accounting

Tax-free overtime bonuses

As of November 2025, the monthly limits described here will apply in 2026 in the area of Section 68 (2) EStG.

2511 Newsroom: Wohnbauförderungsbeitrag in Wien

Payroll accounting

Housing subsidy contribution in Vienna

The amount of the housing subsidy contribution can be determined independently by each federal state. Vienna is now following this...