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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 VAT or not: Entrepreneurs operating in Austria with a low total annual turnover in the corresponding 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

The most recent amendment to the Childcare Allowance Act has resulted in new regulations on the income...

2510 Moore Newsroom Weiterbildung

Payroll accounting

Continuing education 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 earnings 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 pay

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 EBICS - Hand

Tax consulting

New e-banking standard EBICS

EBICS replaces the MBS standard in electronic payment transactions.