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2506 Moore Newsroom Personalverrechnung Budgetbegleitgesetz

Payroll accounting

Budget Accompanying Act relevant to personnel accounting

We have summarised key aspects regarding payroll accounting in the Budget Accompanying Act for you, e.g. e-card fee...

2506 Moore Newsroom OGH KV ausgetreten

Payroll accounting

Retroactive CT 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

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

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

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 regarding the recognition of… comes 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

With the recent statement by the Federal Ministry of Finance (BMF), the tax treatment of work on public holidays has now finally been clarified…

2502_Bildungskarenz

Labour law

Educational leave and part-time educational leave: No more funding!

Funding for continuing education is being massively changed and restricted.

2503 Moore Newsroom KI

Digital Business

The EU's new AI regulation

With the Artificial Intelligence Act (AI Act), the EU has created a comprehensive legal framework for the use of...

2503 Moore Newsroom Omnibus

ESG

ESG & Omnibus I: Simpler, but still uncertain

At the end of February, the European Commission announced some changes to parts of the European Green Deal – CSRD, ESS, EU taxonomy a...