{"id":1079,"date":"2026-04-01T10:58:18","date_gmt":"2026-04-01T08:58:18","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=1079"},"modified":"2026-04-01T11:08:00","modified_gmt":"2026-04-01T09:08:00","slug":"praxishinweise-zur-trinkgeldpauschale","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/en\/praxishinweise-zur-trinkgeldpauschale\/","title":{"rendered":"Gratuity allowance 2026"},"content":{"rendered":"<h1 class=\"wp-block-heading\">2026 Tip Tax Flat Rate: Important Practical Advice from \u00d6GK<\/h1>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>Several important clarifications arose from the practical guidance on the service charge allowance:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Tipping ban: Flat-rate may be omitted<\/h4>\n\n\n\n<p>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.<br><strong>This means: If there is a valid prohibition on acceptance, no SV-liable tip allowance needs to be applied. <\/strong>Wage auditors must also accept this procedure.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Allocation for part-time employees: The agreed weekly working hours are decisive<\/h4>\n\n\n\n<p>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:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No additional flat fee will be charged for overtime hours.<\/li>\n\n\n\n<li>Time off in lieu also does not change the amount of the flat-rate payment.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Pro-rata calculation on entry\/exit or extended absence: on a daily basis<\/h4>\n\n\n\n<p>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 \u2013 as a rule, using a divisor of 30. This is consciously different from the hourly pro-rata calculation for part-time employees.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Guidance on the masseur trade lump sum in sectors without their own regulations<\/h4>\n\n\n\n<p>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 \u00d6GK (Austrian Health Insurance Fund) presenters. They state that this offers sufficient legal certainty.<\/p>\n\n\n\n<p>As of: 31.03.2026<br><sup>Source: Kraft &amp; Kronberger specialised publications<br>Photo: Anna Urlapova<\/sup><\/p>\n\n\n<style id=\"strategiq-cta-bar-style\">.block-cta-bar{position:relative;padding:1rem 0 1.75rem 0;overflow:visible;z-index:1;margin-top:26px}.block-cta-bar:not(.has-background){background:var(--primary-gradient)}.block-cta-bar.has-light-blue-background-color .block-cta-bar__heading{color:#000}.block-cta-bar.has-light-blue-background-color .btn{color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--hollow{border-color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--solid{background-color:#02212E;border-color:#02212E;color:#fff}.block-cta-bar.has-light-blue-background-color .btn.btn--solid:hover{background-color:#04445f}.block-cta-bar.has-light-blue-gradient-gradient-background:before{display:none}.block-cta-bar.has-light-blue-gradient-gradient-background .block-cta-bar__heading{color:#02212E}@media (min-width: 992px){.block-cta-bar{padding:2rem 0}}.block-cta-bar:before{content:'';width:100%;height:100%;position:absolute;background:inherit;z-index:-1;top:0;-webkit-transform-origin:left top;transform-origin:left top;-webkit-transform:skewY(-0.8deg);transform:skewY(-0.8deg)}.block-cta-bar__heading-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center;margin:1rem 0}@media (min-width: 992px){.block-cta-bar__heading-wrapper{-webkit-box-pack:start;-ms-flex-pack:start;justify-content:flex-start;margin:0;height:100%}}.block-cta-bar .block-cta-bar__heading{font-size:24px;font-weight:500;color:#fff;margin-bottom:0}@media only screen and (min-width: 320px){.block-cta-bar .block-cta-bar__heading{font-size:calc(24px + 8 * (100vw - 320px) \/ (1440 - 320))}}@media only screen and (min-width: 1440px){.block-cta-bar .block-cta-bar__heading{font-size:32px}}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow{border-color:#fff;color:#fff;overflow:visible}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:focus{color:#fff}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:before{display:none}.block-cta-bar__button-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;gap:1.5rem;margin-top:10px;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}@media (min-width: 992px){.block-cta-bar__button-wrapper{margin-top:0;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end}}.block-cta-bar__button-wrapper .btn{width:100%;display:inline-block;text-align:center;font-size:18px}@media (min-width: 768px){.block-cta-bar__button-wrapper .btn{width:auto}}\n\n\/*# sourceMappingURL=block-cta-bar.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-cta-bar wp-block-strategiq-cta-bar\">\n\t<div class=\"container\">\n\t\t<div class=\"block-cta-bar__wrapper\">\n\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col-12 col-lg-9\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-cta-bar__heading\">Service Line Payroll &amp; Labour Law <\/h1>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"col-12 col-lg-3\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__button-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/services\/personalverrechnung-arbeitsrecht\/\" target=\"\" class=\"btn btn--secondary btn--hollow\">Link<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>The Austrian Health Insurance Fund addressed numerous questions regarding the tip allowances, which have been in effect since the beginning of 2026, in March. The prohibition of acceptance is of particular interest. <\/p>","protected":false},"author":10,"featured_media":1082,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,19],"tags":[20,118],"location":[],"class_list":["post-1079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-personalverrechnung","tag-personalverrechnung","tag-trinkgeld"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Praxishinweise zur Trinkgeldpauschale | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Praxishinweise zur Trinkgeldpauschale liefert die \u00d6sterreichische Gesundheitskasse, interessant vor allem im Bereich Annahmeverbot.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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