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2508 Moore Newsroom Trinkgeld

Payroll accounting

New SV gratuity rates from 2026

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

2509 Moore Newsroom FinanzOnline

Tax consulting

Delivery only to FinanzOnline

With effect from 03.09.2025, the tax authorities will issue all documents to entrepreneurs that are required to submit...

2508 Moore Newsroom Elektroauto Power Charger

Tax consulting

Promoted zero emissions

Since 9 July, three new calls for proposals have been published by FFG Österreichische Forschungsförderungsgesellschaft mbH within the...

2506 Moore Newsroom Personalverrechnung Budgetbegleitgesetz

Payroll accounting

Budget Accompanying Act relevant to personnel 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 CT 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...

2505 Moore Newsroom Kündigungsfrist freier Mitarbeiter

Labour law

Cancellation periods for freelance employment

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

2505 Moore Newsroom Entsendung

Labour law

New ÖGK service hotline

In order to provide companies with targeted support for international ÖGK has developed a standardised nationwide personnel...

2506 Moore Newsroom Vordienstzeiten Gastronomie

Labour law

Accounting for hours worked in the hotel and catering industry

With effect from 01.05.2025, a new provision in the collective agreement for the hotel and catering industry will be...

2503 Moore Newsroom Feiertagsentgelt

Payroll accounting

Tax liability for public holiday pay confirmed

The tax treatment of public holiday work has now finally been clarified with the BMF's latest statement.