Payroll accounting

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

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

The increasing flexibility due to working from home and cross-border working in combination with the necessary (sales and...

The introduction of partial retirement and current adaptations to partial retirement bring new opportunities and changes to...

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

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

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

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

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

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