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Payroll accounting

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2509 Moore Newsroom Altersteilzeit

Labour law

Partial pension & partial retirement

The introduction of partial retirement as well as recent adaptations to phased retirement bring new opportunities and chang...

2509_Kündigungsfristen Saison

Labour law

Notice periods for employees

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

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 payroll accounting aspects of the Budget Accompanying Act for you, e.g. e-card fee...

2506 Moore Newsroom OGH KV ausgetreten

Payroll accounting

Retroactive KV increases

In practice, retroactive collective agreement conclusions often lead to challenges – especially when former em...

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 for 20... have now been established.

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

To provide targeted support to companies with international staff deployments, the ÖGK has introduced a nationwide uniform...

2506 Moore Newsroom Vordienstzeiten Gastronomie

Labour law

Crediting of previous service periods in the hotel and catering industry

With effect from 1 May 2025, a new provision regarding the recognition of... enters into force in the collective agreement for the hotel and catering industry.

2503 Moore Newsroom Feiertagsentgelt

Payroll accounting

Tax liability for public holiday pay confirmed

The tax treatment of work on public holidays has now finally been brought clarity with the current statement from the Federal Ministry of Finance (BMF)...