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Payroll accounting

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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...

2510 Moore Newsroom AutGer

Payroll accounting

Protection against dismissal with a foreign employer

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

2509 Moore Newsroom Altersteilzeit

Labour law

Partial pension & partial retirement

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

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...