Moore Newsroom: Felix kommt mit Neuigkeiten

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Essensgutscheine - Neuerungen 2026

Payroll accounting

Food vouchers from 2026

The tax framework for meal vouchers remains unchanged – yet the new docu…

Resilience - Moore Intelligence 2026 | Pflanze wächst aus Mauerspalte

News

Moore Intelligence: resilience is crucial

Five years ago, Moore Intelligence revealed the inconvenient truth in its study „The Inconvenient Truth“: The …

Fristen und Pflichten: § 109a/b‑Meldungen

Tax consulting

Deadline & obligation: Section 109 notifications

Even in 2026, the following applies: in addition to the annual wage tax slips for employees, numerous fee and...

Newsroom: Stundenreduktion bei geringfügig Beschäftigten.

Labour law

Reduction in hours for marginally employed

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

Moore Salzburg Personalverrechnung Team

Payroll accounting

Personnel 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

Terms for small businesses

Input tax or not: Entrepreneurs operating in Austria with a low total annual turnover in the respective 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 regarding income delimitation for…

2510 Moore Newsroom Weiterbildung

Payroll accounting

Continuing education 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 burden on the b...

2512_Arbeitslos-Zuverdienst

Payroll accounting

Additional earnings during unemployment

From 1 January 2026, additional income opportunities during unemployment will be significantly restricted.