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: Companies do not have to set up a SV-mandatory tip allowance if there is a valid ban on tipping. 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
From July 1, 2026, employees in the pub industry will for the first time be subject to the gratuity allowances announced by the Austrian Health Insurance Fund (ÖGK), according to ÖGK avsv No. 36/2026. It is based on the gratuity allowances already in place in the hotel and restaurant 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.
Protection for businesses in the pub: With the setting of the minimum tips per serving amounts, the so-called protective shield function now also applies to businesses in the pub. This means: From July 1, 2026, GPLB inspectors may no longer claim social security contributions based on higher actual tips. This also applies if higher tips are assumed, for example through estimation or based on credit card tips. If the minimum tip per serving is set for the employees in the pub, the business is protected in social security law regarding tips. According to these details, businesses are not required to keep or have kept any tip records after setting the respective minimum tip per serving amount.
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.
Supplement October | SV-Drink Money Allowance in the Fireplace Repair Industry
Since October 1, 2026, there are officially established gratuity rates for the chimney sweepers’ profession (published by ÖGK / avsv No. 53/2026). This applies to workers and vocational apprentices. Employees and commercial apprentices are not subject to this regulation. The following lump-sum amounts are provided:
| Workers:inside | Commercial apprentices | |
|---|---|---|
| 10-12/2026 | EUR 40,- | 10 EUR |
| 2027 | EUR 50,- | 10 EUR |
| 2028 | EUR 60,- | 10 EUR |
| from 2029 onwards | annual valuation with appreciation rate | annual valuation with appreciation rate |
The amounts mentioned refer to full-time employees. For part-time workers and occasional employees, an appropriate allocation must be made, according to the ÖGK, by converting the hours into units of time using the divisor 173.
With the introduction of these flat-rate fees, the so-called "shielding function" is now also being applied in this sector. Therefore, from October 1, 2026 onwards, no additional social security contributions may be demanded on the pretext that higher tip fees have actually been achieved (e.g., based on estimates or credit card tip fees).
Whoever sets the respective lump-sum amount for workers and apprentices has thus ensured that the issue of gratuity in the workplace is covered from a social security law perspective. Records of gratuities actually received are not necessary in this case.
Update: 30.09.2026
Created: 31.03.2026
Source: Kraft & Kronberger specialised publications
Photo: Anna Urlapova
