2026 Tip Tax Flat Rate: Important Practical Advice from ÖGK
The Austrian Health Insurance Fund addressed numerous questions regarding the social security tip allowances, which have been in effect since the beginning of 2026, during a lecture in March. This particularly affects the hotel and catering industry, the foot care, cosmetics, and massage industry, the hairdressing trade, and the passenger transport industry.
Several important clarifications arose from the practical guidance on the service charge allowance:
Tipping ban: Flat-rate may be omitted
If a binding ban on accepting tips has been agreed upon in the workplace, the employer can generally assume that employees will adhere to it. Non-compliance would constitute a breach of employment contract obligations; however, employees should not be suspected of such a breach without cause.
This means: If there is a valid prohibition on acceptance, no SV-liable tip allowance needs to be applied. Wage auditors must also accept this procedure.
Allocation for part-time employees: The agreed weekly working hours are decisive
When calculating the tip allowance for part-time employees, the contractually agreed weekly working hours are decisive, not the actual hours worked per month. Therefore, the following applies:
- No additional flat fee will be charged for overtime hours.
- Time off in lieu also does not change the amount of the flat-rate payment.
Pro-rata calculation on entry/exit or extended absence: on a daily basis
Where employment begins or ends during a month, or for absences lasting longer than one month, pro-rata calculations are made on a daily basis – as a rule, using a divisor of 30. This is consciously different from the hourly pro-rata calculation for part-time employees.
Guidance on the masseur trade lump sum in sectors without their own regulations
If masseurs work in areas for which no specific tipping flat rate exists (e.g., sanatoriums, wellness centres), the flat rate for the massage trade can be used as an estimation aid, according to the opinion of the ÖGK (Austrian Health Insurance Fund) presenters. They state that this offers sufficient legal certainty.
Supplement August 2026 | Social security tip flat-rate in the Buschenschank
For employees in a Buschenschank, tip flat rates promulgated by the Austrian Health Insurance Fund apply for the first time from 1 July 2026. The new regulation was published under avsv no. 36/2026 and is largely based in content on the tip flat rates that already exist in the hotel and catering industry.
| Arb./Ang. with debt collection | Arr./Dep. without collection | Apprentices and compulsory interns | |
|---|---|---|---|
| 07-12/2026 | EUR 65,- | EUR 45,- | EUR 20,- |
| 2027 | EUR 85,- | EUR 45,- | EUR 20,- |
| 2028 | EUR 100,- | EUR 50,- | EUR 25,- |
| from 2029 onwards | Annual valorisation with the revaluation figure | Annual valorisation with the revaluation figure | Annual valorisation with the revaluation figure |
The set flat-rate tips apply to full-time employees. For part-time and casual employees, the proportional part of the flat-rate tip is to be applied in each case. According to the ÖGK, this proration must be done on an hourly basis using the divisor 173.
Protective effect for Buschenschank businesses: With the establishment of flat-rate tip amounts, the so-called umbrella function is now also being applied to Buschenschank businesses. This means: For periods from 1 July 2026 onwards, GPLB auditors are no longer permitted to claim social security contributions based on higher actual tips. This also applies if higher tips are assumed, for example through estimation or on the basis of credit card tips. If the relevant flat-rate tip amount is applied for employees in a Buschenschank, the business is thus protected under social security law regarding the issue of tips. According to this information, if the relevant flat-rate amount is applied, businesses do not need to keep or have records of tips kept.
Further provisions regarding the scope of application, exceptions – in particular the 50 % clause – and the treatment of absences are set out directly in the Tips Regulation, avsv No. 36/2026.
Update: 04/08/2026
Created: 31.03.2026
Source: Kraft & Kronberger specialised publications
Photo: Anna Urlapova
