{"id":702,"date":"2025-01-02T14:24:00","date_gmt":"2025-01-02T13:24:00","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?p=702"},"modified":"2025-12-03T16:13:55","modified_gmt":"2025-12-03T15:13:55","slug":"personalverrechnung-2025","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/en\/personalverrechnung-2025\/","title":{"rendered":"Payroll accounting 2025"},"content":{"rendered":"<h2 class=\"wp-block-heading\">A<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Unemployment insurance - low pay (marginal amounts 2025)<\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>&nbsp;Monthly contribution base&nbsp;<\/th><th class=\"has-text-align-right\" data-align=\"right\">&nbsp;Employee\/worker&nbsp;<\/th><th class=\"has-text-align-right\" data-align=\"right\">Apprentices<\/th><\/tr><\/thead><tbody><tr><th>up to EUR 2,074.00<\/th><td class=\"has-text-align-right\" data-align=\"right\">0 % (-2,95 %)<\/td><td class=\"has-text-align-right\" data-align=\"right\">0 % (-1,15 %)<\/td><\/tr><tr><th>from EUR 2,074.01<br>up to EUR 2,262.00<\/th><td class=\"has-text-align-right\" data-align=\"right\">1 % (-1,95 %)<\/td><td class=\"has-text-align-right\" data-align=\"right\">1 % (-0,15 %)<\/td><\/tr><tr><th>from EUR 2,262.01<br>up to EUR 2,451.00<\/th><td class=\"has-text-align-right\" data-align=\"right\">2 % (-0,95 %)<\/td><td class=\"has-text-align-right\" data-align=\"right\">1,15 %<br>(normal sentence)<\/td><\/tr><tr><th>over EUR 2,451.00<\/th><td class=\"has-text-align-right\" data-align=\"right\">2,95 %<br>(normal sentence)<\/td><td class=\"has-text-align-right\" data-align=\"right\">1,15 %<br>(normal sentence)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Partial retirement (block model)<\/h4>\n\n\n\n<p>Due to a transitional regulation (applicable since 1 January 2024), the partial retirement allowance granted by the AMS for block partial retirement is gradually reduced. The relevant percentage of the expense allowance is based on the calendar year in which the partial retirement benefit begins and then remains unchanged for the entire duration of the partial retirement period. A replacement rate of 35 % is applied for block partial retirement periods that begin in the calendar year 2025.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Confirmation of employment and remuneration Sick pay<\/h4>\n\n\n\n<p>A new field will be introduced on the confirmation of employment and remuneration for sick pay, in which the date of the cancellation (or agreement) of the termination must be stated in the case of terminations by the employer and amicable terminations. This is intended to enable \u00d6GK to assess on its own (without consulting the company in individual cases) whether the termination took place during sick leave and therefore whether the employer is obliged to continue to pay remuneration beyond the end of the employment contract.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Confirmation of work and remuneration Weekly allowance<\/h4>\n\n\n\n<p>In future, information on any current commissions and bonuses must be included in the confirmation of employment and remuneration for the maternity allowance. This has to do with the flat-rate special payment supplement (usually 17 %), which \u00d6GK adds to the current net earnings for the purpose of calculating the maternity allowance. There are three new fields:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Are bonuses and commissions included in the salary? Yes\/No<\/li>\n\n\n\n<li>If yes: Amount of premiums and commissions (net)<\/li>\n\n\n\n<li>Are these bonuses and commissions taken into account when calculating the special payments? Yes\/No<\/li>\n<\/ul>\n\n\n\n<p><em>Practical tips:<\/em>&nbsp;\u00d6GK recommends a double (fictitious) settlement to determine the net amount of the current premiums\/commissions, once without premiums\/commissions and once with premiums\/commissions; the net difference between the two results in the net amount of the premiums\/commissions.<\/p>\n\n\n\n<p>If, in a specific individual case, there are both premiums\/commissions that are to be included in the special payment calculation (e.g. monthly fixed function premiums) and premiums\/commissions that are not to be included (e.g. fluctuating sales commissions), the \u00d6GK is of the opinion that the relevant question should be answered with a blanket \u201eyes\u201c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">B<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Accessibility officer<\/h4>\n\n\n\n<p>From 1 January 2025, all companies with more than 400 employees are obliged to appoint an accessibility officer (Section 22h BEinstG). Several accessibility officers can also be appointed in the company on a voluntary basis, e.g. for different specialist areas (construction, IT, workplace equipment, etc.) or local areas (branches, branch offices, etc.). There is no obligation to appoint accessibility officers for companies with up to 400 employees.<\/p>\n\n\n\n<p>Accessibility officers are responsible for dealing with issues of comprehensive accessibility for people with disabilities - including reasonable accommodation - within the organisation.<br>The law does not provide for a sanction for failure to appoint an accessibility officer (e.g. administrative penalty).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Disability compensation tax for 2025<\/h4>\n\n\n\n<p>The monthly equalisation tax per open \u201emandatory position\u201c for the year 2025 is as follows<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>for companies with 25 to 99 employees - EUR 335.00<\/li>\n\n\n\n<li>for companies with 100 to 399 employees - EUR 472.00<\/li>\n\n\n\n<li>for companies with 400 employees or more - EUR 499.00<\/li>\n<\/ul>\n\n\n\n<p>Please note: The equalisation tax for 2025 (based on the amounts stated above) will be imposed in 2026 by decision of the Social Ministry Service.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Disability pass<\/h4>\n\n\n\n<p>An amendment to the BEinStG (Federal Law Gazette I No. 98\/2024) clarifies that the disability pass has nothing to do with the status of the favoured disability. This supersedes the case law of the Supreme Court, which had temporarily \u201esoftened\u201c the clear distinction between the professional world (favoured disability status) and the private sphere (disability pass). For example, the Supreme Court had also granted purchasers of a disability pass the provisional status of beneficiary disabled persons for a period of three months (see Supreme Court 25 January 2023, 8 ObA 76\/22t), with corresponding effects on equalisation tax, protection against dismissal and exemption from DB, DZ and municipal tax.<br><em>Conclusion:<\/em>&nbsp;The Supreme Court case law is now outdated as a result of the amendment to the law: A new sentence was added to Section 14 (1) BEinstG with effect from 19 July 2024, according to which the disability pass no longer counts as proof of membership of the group of beneficiaries with disabilities.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">BUAK: Inclusion of plumbers<\/h4>\n\n\n\n<p>Tinsmith businesses are generally included in the scope of BUAG through an amendment to the law (Federal Law Gazette I No. 120\/2024) (only ventilation and gallantry tinsmith businesses are excluded). However, the inclusion in the BUAK system takes place at different times depending on the area (see in particular \u00a7 43 BUAG):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Holiday regulations: retroactive to 1 January 2024 (taking into account special transition rules), for temporary employees to 1 August 2024<\/li>\n\n\n\n<li>Bridging allowance: 01.01.2025<\/li>\n\n\n\n<li>Severance payment: 01.01.2026<\/li>\n\n\n\n<li>Bad weather: 01.11.2024 (start of winter period)<\/li>\n<\/ul>\n\n\n\n<p>Link to the&nbsp;<a href=\"https:\/\/buak.at\/wp-content\/uploads\/2024\/08\/02_FAQs-Einbeziehung-von-Spenglerbetrieben-ins-BUAG.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">BUAK FAQ collection for the inclusion of tinsmith companies in BUAG<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">D<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Employer contribution (DB)<\/h4>\n\n\n\n<p>From 2025, a general DB rate of 3.7 % will apply - as already decided by law two years ago - without the need for an internal memorandum or other salary-setting regulation, as was the case for 2023 and 2024.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Employer surcharge (DZ) 2025<\/h4>\n\n\n\n<p>The employer surcharge (DZ), also known as chamber levy 2, will fall in 2025 in&nbsp;<strong>Lower Austria&nbsp;<\/strong>and in&nbsp;<strong>Upper Austria&nbsp;<\/strong>by 0.01 percentage points in each case. In all other federal states, the DZ will remain the same compared to 2024.<\/p>\n\n\n\n<p>The DZ for 2025 at a glance:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Burgenland - 0.40 %&nbsp;<\/td><td>O\u00d6 - 0.31 %&nbsp;<\/td><td>Tyrol - 0.39 %<\/td><\/tr><tr><td>Carinthia - 0.37 %&nbsp;<\/td><td>Salzburg - 0.36 %&nbsp;<\/td><td>Vorarlberg - 0.33 %<\/td><\/tr><tr><td>N\u00d6 - 0.34 %&nbsp;<\/td><td>Styria - 0.34 %&nbsp;<\/td><td>Vienna - 0.36 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Official flat m<sup>2<\/sup>-target values from 2025<\/h4>\n\n\n\n<p>The m<sup>2<\/sup>-The guideline values for residential property valuation will remain unchanged in 2025 compared to 2024:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Burgenland - EUR 6.09<\/td><td>UPPER AUSTRIA - EUR 7.23&nbsp;<\/td><td>Tyrol - EUR 8.14<\/td><\/tr><tr><td>Carinthia - EUR 7.81&nbsp;&nbsp;<\/td><td>Salzburg - EUR 9,22&nbsp;<\/td><td>Vorarlberg - EUR 10.25<\/td><\/tr><tr><td>LOWER AUSTRIA - EUR 6.85&nbsp;<\/td><td>Styria - EUR 9.21&nbsp;<\/td><td>Vienna - EUR 6.67<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Changes to small workplaces in official residences:<\/strong><br>As of 1 January 2025, an amendment to the Non-Monetary Remuneration Values Ordinance (Sachbezugswerteverordnung) will make it easier to obtain tax relief for small official residences close to the workplace (without a centre of life):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The threshold for the exemption from non-cash benefits is reduced from 30 m<sup>2<\/sup>&nbsp;to 35 m<sup>2&nbsp;<\/sup>increased.<\/li>\n\n\n\n<li>The threshold for the application of the 35 % deduction from the non-cash benefit value (for a maximum of 12 months' continuous provision of living space) is reduced from 40 m<sup>2&nbsp;<\/sup>to 45 m<sup>2&nbsp;<\/sup>increased.<\/li>\n\n\n\n<li>In the case of company flats that are shared by several employees, the common rooms are no longer to be allocated in full per employee, but only pro rata (per capita) for the purpose of assessing the aforementioned square metre limits.<\/li>\n<\/ul>\n\n\n\n<p><strong>Please note:<\/strong>&nbsp;According to the BMF, the mere pro rata allocation of shared rooms (per capita) actually only applies for the purpose of determining whether the square metre-based exemption (35 m<sup>2<\/sup>) or favouritism (45 m<sup>2<\/sup>) as a small business residence or not. If the application of a non-cash benefit obligation arises, the calculation of the non-cash benefit must, in the opinion of the BMF, be carried out according to the previous \u201elogic\u201c, i.e. with full allocation of the jointly used rooms.&nbsp;<em>See margin number 162f of the wage tax guidelines (version 2024 of the LStR maintenance decree).<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">E<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">E-Card service fee<\/h4>\n\n\n\n<p>Collection in November 2025 (fee in advance for 2026): EUR 14.65<br><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Electric vehicles (charging)<\/h4>\n\n\n\n<p>According to Section 4c of the Ordinance on Benefits in Kind, the reimbursement of costs or the assumption of costs by the employer for charging a company electric car with an employee's charging device is tax-free<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>until&nbsp;<strong>\u201eofficial\u201c electricity price (2025: 35.889 cent\/kWh<\/strong>; 2024: 33.182 cent\/kWh, if the verifiable allocation of the charging quantity to the vehicle is ensured or<\/li>\n\n\n\n<li>up to&nbsp;<strong>EUR 30.00 per calendar month<\/strong>, if the loading quantity cannot be allocated to the vehicle (transitional regulation for 2023 to 2025).<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Minimum subsistence level 2025<\/h4>\n\n\n\n<p>Wage garnishment values in 2025:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>&nbsp;<\/th><th class=\"has-text-align-right\" data-align=\"right\">monthly&nbsp;<\/th><th class=\"has-text-align-right\" data-align=\"right\">weekly<\/th><th class=\"has-text-align-right\" data-align=\"right\">daily<\/th><\/tr><\/thead><tbody><tr><th>General basic amount<\/th><td class=\"has-text-align-right\" data-align=\"right\">EUR 1,273.00<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 297,-<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 42,-<\/td><\/tr><tr><th>Increased general basic amount&nbsp;<\/th><td class=\"has-text-align-right\" data-align=\"right\">EUR 1,486.00<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 346,-<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 49,-<\/td><\/tr><tr><th>Basic maintenance amount (max. 5 times)<\/th><td class=\"has-text-align-right\" data-align=\"right\">EUR 254,-<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 59,-<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 8,-<\/td><\/tr><tr><th>Maximum calculation basis&nbsp;&nbsp; &nbsp;<\/th><td class=\"has-text-align-right\" data-align=\"right\">EUR 5,080.00<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 1,185.00<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 169,-<\/td><\/tr><tr><th>Absolute minimum subsistence level with normal execution<\/th><td class=\"has-text-align-right\" data-align=\"right\">EUR 636.50<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 148,50<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 21,-<\/td><\/tr><tr><th>Absolute minimum subsistence level for maintenance enforcement<\/th><td class=\"has-text-align-right\" data-align=\"right\">EUR 477.38<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 111.38<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 15,75<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">F<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Ordinance on the reimbursement of travelling expenses<\/h4>\n\n\n\n<p>The new travel expense reimbursement regulation (Federal Law Gazette II No. 288\/2024 of 24 October 2024) provides for the possibility from 1 January 2025 that the employer can reimburse the employee for travel expenses for a business trip not only in the amount of the actual ticket price, but alternatively also through<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a flat-rate transport allowance of EUR 0.50 per kilometre for the first 50 km, EUR 0.20 per kilometre for the next 250 km and EUR 0.10 per kilometre for any further kilometres (up to a maximum total of EUR 109.00 per kilometre), or<\/li>\n\n\n\n<li>reimbursement of the notional costs for the cheapest means of public transport (e.g. \u00d6BB ticket 2nd class).<\/li>\n<\/ul>\n\n\n\n<p>A tax-free maximum amount of EUR 2,450.00 per calendar year applies for both alternative options. The alternatives mentioned are not only applicable in payroll accounting, but also for income-related expenses in the employee tax assessment (i.e. for work-related travel, but not for travelling between home and work). In contrast to the public transport ticket regulation, which only covers weekly, monthly or annual tickets, the travel expense reimbursement regulation also applies to single tickets.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">G<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Minority threshold 2025<\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Monthly low income threshold<\/td><td>EUR 551.10<\/td><\/tr><tr><td>Daily insignificance limit<\/td><td>no longer applicable (since 01.01.2017)<\/td><\/tr><tr><td>Limit for flat-rate DG levy (19.4 %)<\/td><td>EUR 826.65<\/td><\/tr><tr><td>Self-insurance (\u00a7 19a ASVG) monthly<\/td><td>EUR 77,81&nbsp; &nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">H<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Home office becomes teleworking<\/h4>\n\n\n\n<p><em>See under the keyword \u201eTeleworking Act\u201c<\/em><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Hotel and catering industry: New collective agreement<\/h4>\n\n\n\n<p>The newly negotiated collective agreement for the hotel and catering industry was recently published. This is now a standardised collective agreement for all employees in the hotel and catering industry, instead of the previously separate collective agreement for blue-collar and white-collar workers.<br>The new collective agreement provisions will generally come into force on 1 November 2024, but some provisions will not come into force until 1 May 2025 in order to give companies time to prepare and adapt.<br>Further details on the collective labour agreement in the hotel and catering industry, including a collection of FAQs and the new collective agreement text, can be found at&nbsp;<a href=\"https:\/\/www.wko.at\/oe\/tourismus-freizeitwirtschaft\/serviceplattform-gastronomie-hotellerie\/kollektivvertrag-neu-gastronomie-hotellerie-ab-1.11.2024\" target=\"_blank\" rel=\"noreferrer noopener\">on the information page of the Chamber of Commerce&nbsp;<\/a>to find.<\/p>\n\n\n\n<p>Here are some highlights of the numerous changes:<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>New from 01.11.2024:<\/strong><\/p>\n\n\n\n<p><strong>Trial period<\/strong>In future, the first month of employment will automatically be considered a probationary month for salaried employees and wage earners, unless the employee re-enters the company within 12 months with the same employer and in the same company with essentially the same area of responsibility, or if a waiver of the probationary month is expressly agreed and recorded in the employment certificate or employment contract. Employment on a case-by-case basis does not result in the cancellation of the probationary month.<\/p>\n\n\n\n<p><strong>Cancellation periods and cancellation dates<\/strong>According to the new collective agreement, the statutory notice periods are also to be applied to notices of termination for employees from 1 November 2024, i.e. between 6 weeks and 5 months for employer notices, depending on the length of service, and 1 month for employee notices, regardless of the length of service. The possible termination date (= last day of the employment relationship) for both parties is the 15th and the last day of the calendar month.<\/p>\n\n\n\n<p><strong>Calculation of normal working hours<\/strong>The collective agreement regulation on standard working hours can be applied to all full-time and part-time employees from 1 November 2024. For this purpose, a written agreement must be concluded with the employees concerned or, in companies with a works council, a works agreement. The distinction between seasonal and non-seasonal companies no longer applies. The calculation period can normally last up to six months, in the case of fixed-term employment contracts with a maximum term of nine months up to nine months. The upper \u201efluctuation range\u201c is a daily normal working time of up to nine hours and a weekly normal working time of up to 48 hours (for full-time employees) or up to eight hours over and above the contractual target working time (for part-time employees). According to the provisions of the collective labour agreement, additional hours worked over and above the calculation period or plus hours remaining at the end of the calculation period are overtime subject to remuneration (not only for full-time employees, but also for part-time employees).<br><br><strong>Changing time<\/strong>Clarification that changing times are considered working time if they occur in the company and involve a change of clothing required for work. However, employees are obliged to ensure that the changing time per shift does not exceed a total of ten minutes.<\/p>\n\n\n\n<p><strong>Related leisure time (two-day block)<\/strong>The new collective agreement stipulates that employees are entitled to a consecutive two-day holiday in conjunction with Sunday 12 times per calendar year (i.e. Saturday plus Sunday or Sunday plus Monday).<br>In companies with one closing day or for employees with one contractually fixed calendar day off per week, the two-day time off must be granted in conjunction with the closing day or with the contractually fixed day off. In companies with at least two closing days per week, the obligation to grant continuous time off does not apply.<\/p>\n\n\n\n<p><strong>Apprenticeship completion bonus<\/strong>Apprentices who pass the final apprenticeship examination with good or excellent results are entitled to a one-off bonus of EUR 200.00 (for good results) or EUR 250.00 (for excellent results).<\/p>\n\n\n\n<p><strong>Salary\/wage due date<\/strong>Payroll accounting and payment of wages\/salary must be made no later than the last day of the calendar month.<\/p>\n\n\n\n<p><strong>Night work allowance<\/strong>A night work supplement is due for work performed between midnight and 6 a.m., whereby this is staggered: The full night work supplement is EUR 27.00; one third of this amount is due for each two-hour window commenced between midnight and 6 a.m..<br>For work that begins at 5.00 a.m. at the earliest, a night work supplement of one sixth is due. No night work bonus is due for work that begins at 5.30 a.m. at the earliest.<br>The previous collective agreement restrictions (entitlement to night work allowance only in accommodation establishments or in predominantly night-time operations) no longer apply.<\/p>\n\n\n\n<p><strong>Special payments (holiday and Christmas bonuses)<\/strong>Workers acquire a special payment entitlement after the end of the trial month (i.e. - unlike previously - not only after two months); if no trial month applies (e.g. due to re-entry with the same employer within 12 months with essentially the same area of responsibility), then no waiting period applies to the special payment entitlement either. Employees employed on a case-by-case basis are not entitled to special payments.&nbsp;<br>There is no waiting period for salaried employees (as before).<\/p>\n\n\n\n<p>The collective agreement redefines the basis of assessment for special payments from 1 November 2024. The basis of assessment is the actual salary or wage for normal working hours (including any night work and foreign language allowances) due in the month in which the payment is due. Accordingly, overtime pay is not included in the special payment assessment basis (except in the case of agreed all-in remuneration).<br><br><strong>Anniversary bonus<\/strong>: For periods of service from 1 November 2024, a new aggregation rule applies to anniversary bonuses: interruptions of up to 12 months are harmless.<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>New from 01.05.2025:<\/strong><\/p>\n\n\n\n<p><strong>Crediting of previous service periods<\/strong>Relevant periods of previous service after completing an apprenticeship (or other equivalent training\/school-leaving qualification) are to be recognised as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Periods with the same employer are to be credited in full.<\/li>\n\n\n\n<li>Periods with other employers in the hotel and catering industry may be credited for up to three years, but only to the extent that, together with the previous periods of service with the same employer, three years have not already been reached.<\/li>\n<\/ul>\n\n\n\n<p><strong>Classification in wage groups 3 and 4<\/strong>: Auxiliary staff with at least ten years' experience in the industry are to be classified in the new wage group 4. Persons who have successfully completed an apprenticeship, on the other hand, immediately belong in wage group 3.<\/p>\n\n\n\n<p><strong>Length of service allowance&nbsp;<\/strong>(wage and salary increases as a result of longer periods of service): There will be a standardisation of the length of service scale for the whole of Austria (after 5, 10, 15 and 20 years of service), albeit with a comprehensive transitional regulation (different for individual federal states).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Maximum contribution base 2025<\/h4>\n\n\n\n<p>Maximum contribution base<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>daily EUR 215,00<\/li>\n\n\n\n<li>EUR 6,450.00 per month (for freelancers without SZ: EUR 7,525.00)<\/li>\n\n\n\n<li>Special payments (annual) EUR 12,900.00<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">K<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\"><a>Kilometre allowance<\/a><\/h4>\n\n\n\n<p>On 1 January 2025, there will be an increase in the tax-free mileage rates. The following comparison shows the previous rates and those applicable from 01.01.2025&nbsp;<strong>tax-free maximum amounts<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>&nbsp;<\/th><th class=\"has-text-align-right\" data-align=\"right\">until 31.12.2024<\/th><th class=\"has-text-align-right\" data-align=\"right\">from 01.01.2025<\/th><\/tr><\/thead><tbody><tr><td>Kilometre allowance car<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 0.42<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 0,50<\/td><\/tr><tr><td><em>Mileage allowance for motorbikes<\/em><\/td><td class=\"has-text-align-right\" data-align=\"right\"><em>EUR 0.24<\/em><\/td><td class=\"has-text-align-right\" data-align=\"right\"><em>EUR 0,50<\/em><\/td><\/tr><tr><td>Kilometre allowance Passenger:in&nbsp;<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 0.05<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 0.15<\/td><\/tr><tr><td><em>Kilometre allowance bicycle&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/em><\/td><td class=\"has-text-align-right\" data-align=\"right\"><em>EUR 0.38<\/em><\/td><td class=\"has-text-align-right\" data-align=\"right\"><em>EUR 0,50<\/em><\/td><\/tr><tr><td>Kilometre allowance for pedestrians:in&nbsp;<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 0.38 for &gt; 2 km<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 0.38 for &gt; 1 km<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>UPDATE<\/strong>: As of 01.07.2025, the official kilometre allowance for business trips was&nbsp;<strong>with private motorbikes, motorised bicycles and bicycles reduced to EUR 0.25<\/strong>.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Mileage allowance regulation<\/h4>\n\n\n\n<p>The new mileage allowance regulation (Federal Law Gazette II No. 289\/2024) does not apply to payroll accounting, but only to the claiming of income-related expenses (by way of employee assessment or business expenses (for the self-employed).<br><br>However, the mileage allowance rates provided for in the Mileage Allowance Ordinance are in any case identical to the amounts that will also be decisive for the maximum tax exemption in payroll accounting from 1 January 2025 (in accordance with \u00a7 26 Z 4 lit. a EStG in conjunction with the travel fee regulation), see under the keyword \u201eMileage allowance\u201c.\u201c<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Childcare costs<\/h4>\n\n\n\n<p>The tax-free allowance for childcare costs, which has been extended in some respects as of 1 January 2024 (in terms of amount, child age and the possibility of a cash allowance), is now dealt with in detail for the first time in the income tax guidelines. The new margin numbers 77i to 77m introduced by the LStR maintenance decree 2024 explain in more detail, among other things, which requirements are necessary for a childcare facility or a pedagogically qualified person, which costs count as subsidised childcare costs and which evidence must be provided for this.<br>For periods up to 31 December 2024, tax-free childcare allowances must be entered on payslip L16 under \u201eOther tax-free remuneration\u201c; for periods from 1 January 2025, the new field \u201eChildcare allowance \u00a7 3 para. 1 no. 13 lit. b\u201c is provided on L16.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Non-competition clause Fee limit 2025<\/h4>\n\n\n\n<p>The following monthly salary limits apply in 2025 for the applicability of a non-competition clause upon termination of the employment relationship:<br>Non-competition clause agreement concluded<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>from 29.12.2015 - EUR 4.300,00 (excl. pro rata SZ)<\/li>\n\n\n\n<li>between 17.03.2006 and 28.12.2015 - EUR 3,655.00 (incl. pro rata SZ)<\/li>\n\n\n\n<li>until 16 March 2006 - no fee limit<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Notice periods for workers in the hotel and catering industry<\/h4>\n\n\n\n<p>The long-standing dispute over the notice periods for workers in the hotel and catering industry was settled late but nevertheless by a Supreme Court decision (see Supreme Court 19 September 2024 9 ObA 57\/24h). It follows from this:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For cancellations that are still&nbsp;<strong>by 31 October 2024 at the latest<\/strong>&nbsp;If the employee was not employed in the hotel and catering industry, it was legally compliant for the employer to apply the notice period of 14 days stipulated in the collective agreement, unless the employee was able to provide evidence to the contrary in individual cases that the hotel and catering industry is not a predominantly seasonal industry throughout Austria (in practice, however, it is virtually impossible to provide this evidence to the contrary).<\/li>\n\n\n\n<li>For cancellations that<strong>&nbsp;from 01.11.2024&nbsp;<\/strong>the provisions of the new CT will apply<em>&nbsp;(see under the heading \u201eHotel and catering industry: new collective agreement\u201c)<\/em>.<\/li>\n<\/ul>\n\n\n\n<p><strong>Important practical advice<\/strong>The significance of the above-mentioned Supreme Court ruling goes far beyond the hotel and catering industry, however: The Supreme Court's statements provide great relief - also for the future - for all those industries in which the parties to the collective agreement - based on the \u201eseasonal industry privilege\u201c - have stipulated shorter notice periods for workers (e.g. goods transport industry, glass industry, construction industry). The burden of proof for any invalidity of such collective labour agreement termination provisions also lies with the employees in this case - in line with the statements of the Supreme Court.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">L<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Wage garnishment values<\/h4>\n\n\n\n<p>See under \u201eMinimum subsistence level\u201c.<br><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Income tax table for 2025<\/h4>\n\n\n\n<p>With effect from 01.01.2025, there will be new income tax tables again, as the threshold amounts for the tariff brackets and some tax deductions will be valorised (Progression Settlement Act 2025, Federal Law Gazette I No. 144\/2024 of 09.10.2024).<\/p>\n\n\n\n<p>Below you will find the&nbsp;<strong>Monthly income tax table for employees<\/strong>&nbsp;for the calendar year 2025:<\/p>\n\n\n\n<p><img decoding=\"async\" alt=\"Lohnsteuertabelle2025.jpg\" src=\"https:\/\/moore-salzburg.at\/getattachment\/News\/News\/Janner-2025\/Personalverrechnung-2025\/Lohnsteuertabelle2025.jpg\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pay slip L16<\/h4>\n\n\n\n<p>The L16 version for the 2025 calendar year has been expanded to include the following new fields compared to the 2024 version:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u201eNumber of children with childcare allowance\u201c,<\/li>\n\n\n\n<li>Childcare allowance \u00a7 3 para. 1 no. 13 lit. b\u201c,<\/li>\n\n\n\n<li>\u201eReimbursement of costs for charging e-vehicles\/acquisition of charging equipment\u201c.<\/li>\n<\/ul>\n\n\n\n<p>The terms \u201ehome office days\u201c and \u201ehome office lump sum\u201c have been renamed \u201eteleworking days\u201c and \u201eteleworking lump sum\u201c.<br>The field \u201eEmployee bonus pursuant to section 124b no. 44\u201c has been omitted.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">M<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Employee bonuses<\/h4>\n\n\n\n<p><strong>No extension of the tax exemption for employee bonuses in 2025:<\/strong><br>In October 2024, the Federal Ministry of Finance announced that, as things stand at present, there are no plans to extend the regulation on tax-free employee bonuses (Section 124b no. 477 EStG), which is limited to 2024, for 2025.<br><em>Practical note<\/em>However, employee bonuses for the year 2024 can still be paid tax-free until 15 February 2025 (roll-up), provided that all requirements for tax exemption (in particular wage-shaping provision) are met (see \u00a7 77 para. 5 EStG).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">N<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Overnight stay allowance<\/h4>\n\n\n\n<p>As of 1 January 2025, the tax exemption for the flat-rate overnight allowance for domestic business trips will be increased from EUR 15.00 to EUR 17.00.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">P<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Pension settlement<\/h4>\n\n\n\n<p>The threshold amount for preferential taxation of pension settlements (half tax rate) will increase from EUR 15,600.00 to EUR 15,900.00 from 1 January 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Travel allowances<\/h4>\n\n\n\n<p>For information on the change to tax-free travel allowances as of 1 January 2025, see under the keywords \u201etravel expense reimbursement regulation\u201c, \u201emileage allowance\u201c, \u201edaily allowance\u201c and \u201eovernight allowance\u201c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">S<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Dirt allowance<\/h4>\n\n\n\n<p>The BMF's planned specification (draft of the LStR maintenance decree 2024) of specific amounts (estimated values) for the tax adequacy of dirt allowances has failed. In the final version of the LStR maintenance decree 2024, this topic was deleted without replacement. According to case law, the determination of dirt allowances in the collective agreement does not automatically mean that the tax exemption is also to be recognised in the amount stipulated in the collective agreement. Case law has repeatedly held that dirt allowances are only appropriate from a tax perspective to the extent that they correspond to the proven or estimated cleaning costs.<br><em>Remark:&nbsp;<\/em>In a specific case before the Federal Fiscal Court, for example, a monthly amount of around EUR 60.00 was estimated for cleaning expenses for body and clothing for chimney sweeps. The question of the appropriateness of dirt allowances for tax purposes therefore remains characterised by a high degree of legal uncertainty.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Special weekly allowance<\/h4>\n\n\n\n<p>The Special Weekly Allowance Act (Federal Law Gazette I No. 64\/2024) introduced the so-called special weekly allowance as a new social benefit (\u00a7 163 ASVG).<\/p>\n\n\n\n<p><strong>Eligibility for special weekly allowance<\/strong><br>Special weekly allowance is paid to persons whose new maternity leave begins during a valid employment relationship that is subject to statutory parental leave. The purpose of the new regulation is to eliminate the \u201eweekly allowance trap\u201c: women who become pregnant again and whose employment ban in accordance with the MSchG (\u201ematernity insurance case\u201c) begins during parental leave but after the childcare allowance has been exhausted will no longer be left empty-handed in future, as they are now entitled to a special weekly allowance. In practice, this mainly affects those employees who have opted for the income-related childcare allowance (until the child reaches the age of one), but who take a longer statutory parental leave under labour law.<br>The special weekly allowance can be applied for retroactively for periods from 1 September 2022 (for employment bans that began on or after this date). In doing so, the legislator is taking into account the judgement of the Supreme Court, which had already ruled in August 2022 that the \u201eweekly allowance trap\u201c was unlawful under EU law.<\/p>\n\n\n\n<p><strong>Amount of the special weekly allowance<\/strong><br>The special weekly allowance is due in the amount of the increased sick pay, i.e. 60 % of the assessment basis. The basis of assessment is the gross earnings from the calendar month before the end of the last entitlement to remuneration. If these earnings were earned entirely in a previous calendar year, the health insurance provider must valorise the value. Special payments (holiday allowance and Christmas bonus) are taken into account with a flat-rate surcharge of 17 %.<\/p>\n\n\n\n<p><strong>Application for special weekly allowance<\/strong><br>The employee in question must apply for the special weekly allowance herself from the health insurance provider (usually \u00d6GK).<br><em>Note for the practice:&nbsp;<\/em>According to the legal opinion of the \u00d6GK, the employee must inform the company if she receives special weekly allowance. It is not necessary for the company to send a confirmation of employment and remuneration to the health insurance provider.<\/p>\n\n\n\n<p><strong>Special weekly allowance - important aspects for payroll accounting<\/strong><br>From a payroll perspective, the following points should be noted in particular:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>During the period in which a special weekly allowance is drawn - as is generally the case during a maternity protection phase&nbsp;<strong>Holidays&nbsp;<\/strong>and time counts for&nbsp;<strong>entitlements dependent on length of service&nbsp;<\/strong>(Note: This labour law principle applies regardless of whether normal maternity allowance, special weekly allowance or no such benefit is drawn for the maternity protection period).<\/li>\n\n\n\n<li>If the employee is subject to the new severance pay system, the new severance pay system also applies during the receipt of special weekly allowance.&nbsp;<strong>occupational pension contributions&nbsp;<\/strong>(1.53 %) must be paid. In this case, the notional assessment basis for the BV contributions is generally based on the last calendar month before the start of maternity leave for the previous child plus pro rata special payments.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Specialised vehicles<\/h4>\n\n\n\n<p>In the wage tax guidelines, the LStR maintenance decree 2024 includes a supplementary entry stating that a special vehicle only exists if there are permanently installed fixtures (e.g. workshop, shelves, etc.) in the vehicle. Easily removable installations are not sufficient for categorisation as a special vehicle.<br><em>Remark<\/em>Recognition as a special vehicle means that there is no taxable benefit in kind for journeys between home and work, provided that no other private journeys are made with the vehicle.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Call money<\/h4>\n\n\n\n<p>With effect from 1 January 2025, the tax-free daily allowance rates for domestic business trips will be increased from EUR 26.40 to&nbsp;<strong>EUR 30,00<\/strong>.<br><em>Remark<\/em>This change only affects the amount limit for the tax exemption of per diems. The amount of daily allowances to which employees are entitled is still determined by the relevant labour law provisions (collective agreement, works agreement, company travel expenses guideline, employment contract).<br><strong>Daily allowance reduction for working lunches:&nbsp;<\/strong>The amount for the reduction of the tax exemption for an employer-paid working lunch will be increased from EUR 13.20 to EUR 15.00 from 1 January 2025.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Teleworking Act<\/h4>\n\n\n\n<p>The Teleworking Act (Federal Law Gazette I No. 110\/2024) extends the statutory home office regulations to include teleworking from any location with effect from 1 January 2025. Even if the name \u201eTeleworking Act\u201c chosen by the legislator suggests that a completely new and independent law has been created, it is in fact only a collective amendment to the law, with which various existing laws (AVRAG, ASVG, EStG etc.) are adapted.<br>An overview of the most important changes from 1 January 2025:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>As&nbsp;<strong>Locations for teleworking&nbsp;<\/strong>As of 1 January 2025, coworking spaces or other self-chosen locations (such as a coffee house) may also be considered as places of work within the meaning of the law in addition to the employee's main or secondary residence or the residence of relatives. However, there is no automatic extension of the places of work permitted to the employee, but it is (still) a matter of individual agreement whether and to what extent the statutory extension option is utilised.<\/li>\n\n\n\n<li>For\u00a0<strong>Accidents at work during teleworking\u00a0<\/strong>there is a new legal differentiation. The \u201enearby\u201c criterion is not based on a fixed distance in terms of kilometres or travel time, but on whether the distance from the home to the teleworking location is comparable in terms of time and location to the individual journey between home and the place of work. The significance of the distinction between teleworking in the narrower and broader sense lies in the fact that accident insurance cover will generally only apply to teleworking in the narrower sense. Telework itself (regardless of whether in the narrower or broader sense) is always subject to accident insurance cover. The differentiation is made between\n<ul class=\"wp-block-list\">\n<li>Teleworking in the narrower sense (own home, nearby home of a close relative, nearby coworking space) and<\/li>\n\n\n\n<li>teleworking in the broader sense (all other locations chosen by the employees themselves where teleworking takes place).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>The terms \u201ehome office lump sum\u201c and \u201ehome office days\u201c used in the EStG are replaced by \u201e<strong>Teleworking allowance<\/strong>\u201c and \u201e<strong>Teleworking days<\/strong>\u201c has been amended. Accordingly, there will also be a conceptual adjustment to the annual payslip L16 (in the version from 1 January 2025). The amount of the tax-free teleworking lump sum remains unchanged from before (EUR 3.00 per pure teleworking day, up to a maximum of EUR 300.00 per calendar year). A day only counts as a teleworking day if the work is performed exclusively in the form of teleworking on that day. Therefore, work performed during the day (even if only on an hourly basis) at the business premises or a business trip is detrimental in terms of tax law, i.e. the entire day does not count as a teleworking day.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Inflation premiums<\/h4>\n\n\n\n<p><em>See under the heading \u201eEmployee bonuses\u201c.<\/em><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">U<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Unpaid leave<\/h4>\n\n\n\n<p>For unpaid leave of up to one month, a separate notification to \u00d6GK is required from 1 January 2025: a \u201etemporary change notification\u201c must be submitted. This serves to deregister from the company pension scheme for the period of unpaid leave (the employee remains registered in the social insurance scheme) in order to ensure that this period is no longer taken into account as a BV qualifying period in the \u00d6GK data system in future.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00dc<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Overtime for part-time employees?<\/h4>\n\n\n\n<p>In two decisions (on labour law cases from the Federal Republic of Germany), the European Court of Justice (ECJ) took the view that part-time employees must receive the same bonuses (in cash or time compensation) for overtime (i.e. when their contractually agreed working hours are exceeded) as full-time employees when their full-time hours are exceeded. These decisions have also led to discussions in Austria.<\/p>\n\n\n\n<p><strong>Note for the practice<\/strong>Regardless of the ECJ judgement, there is currently no concrete need for companies in Austria to take action. The EU member states must first analyse the concrete effects of the ECJ rulings and then discuss any amendments to the law. This could take years. It can therefore be assumed that nothing will (yet) change in practice in the foreseeable future. For the time being, part-time employees will therefore (only) receive the overtime bonus of 25 % provided for in the Working Hours Act, but no overtime bonus of 50 % (part-time employees will only receive the overtime bonus if the daily or weekly normal working time limit applicable to full-time employees is exceeded).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">V<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Interest on arrears in the SI<\/h4>\n\n\n\n<p>From the beginning of 2025, the interest rate for default interest on overdue social security contributions will fall from 7.88 % to 7.03 %.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Early maternity leave<\/h4>\n\n\n\n<p>If an employee becomes pregnant again during parental leave and a certificate of exemption from work is issued by an official or specialist doctor (individual prohibition of employment), early termination of parental leave is no longer permitted. This is due to the fact that since 5 July 2024, an individual prohibition of employment is subordinate to ongoing parental leave (for the previous child).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">W<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Weekly allowance<\/h4>\n\n\n\n<p><em>See under the keywords \u201eConfirmation of work and remuneration for weekly allowance\u201c and \u201eSpecial weekly allowance\u201c.<\/em><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Housing subsidy contribution<\/h4>\n\n\n\n<p>The housing subsidy contribution will remain unchanged for 2025 and will therefore continue to be uniform throughout Austria for both employers and employees at 0.5 %. Fortunately, the nine federal states are therefore not making use of the option (which has existed since 1 January 2018) to set the housing subsidy contribution differently for each federal state for 2025 either.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Valuation of living space<\/h4>\n\n\n\n<p><em>See under the keyword \u201eofficial residence\u201c.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Z<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Interest savings (advance or employer loan)<\/h4>\n\n\n\n<p>For loans or advances for which a variable interest rate has been agreed, a percentage rate of 4.5 % applies in 2025 (same as in 2024) according to the BMF.<br>For interest-free or fixed-interest loans or advances, however, the private housing interest rate published by the Austrian National Bank for the first time for the month of the loan or advance agreement (for fixed interest rates of more than ten years) minus 1\/10 discount has applied since 1 January 2024. This \u201ehistorical\u201c percentage rate must be applied consistently for the entire term of the loan or advance for which no interest or a fixed interest rate was agreed.<\/p>\n\n\n\n<p>Update: 28\/07\/2025<br>Created: 02.01.2025<br><sup>Source: Kraft &amp; Kronberger specialised publications<br>Photo: Brett Jordan<\/sup><\/p>","protected":false},"excerpt":{"rendered":"<p>Alles Wichtige in der Personalverrechnung f\u00fcr das neue Jahr 2025 lesen Sie hier:<br \/>\n von A bis Z. <\/p>","protected":false},"author":10,"featured_media":640,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[89,1,19,16],"tags":[],"location":[],"class_list":["post-702","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeitsrecht","category-news","category-personalverrechnung","category-steuerberatung"],"acf":[],"yoast_head":"<!-- This site is optimized with 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