{"id":357,"date":"2025-10-15T16:05:14","date_gmt":"2025-10-15T14:05:14","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?post_type=service&#038;p=357"},"modified":"2025-12-23T11:18:40","modified_gmt":"2025-12-23T10:18:40","slug":"personalverrechnung-arbeitsrecht","status":"publish","type":"service","link":"https:\/\/www.moore-salzburg.at\/en\/services\/personalverrechnung-arbeitsrecht\/","title":{"rendered":"Payroll accounting &amp; labour law"},"content":{"rendered":"<style id=\"strategiq-hero-style\">@media (min-width: 992px){.block-hero{margin-left:83px}}.block-hero .position-relative:has(.hero__svg){overflow:hidden}.block-hero .hero__svg{z-index:1;-webkit-transform:translateX(100%);transform:translateX(100%);opacity:0;-webkit-animation:heroSvgFadeIn 1s ease-out forwards;animation:heroSvgFadeIn 1s ease-out forwards;-webkit-animation-delay:0.3s;animation-delay:0.3s}.block-hero 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.hero{background:#004C6C}.block-hero.has-primary-gradient-gradient-background{background:transparent !important}.block-hero.has-primary-gradient-gradient-background .hero{background:var(--primary-gradient)}.block-hero.has-secondary-gradient-gradient-background{background:transparent !important}.block-hero.has-secondary-gradient-gradient-background .hero{background:var(--secondary-gradient)}.block-hero.has-tertiary-gradient-gradient-background{background:transparent !important}.block-hero.has-tertiary-gradient-gradient-background .hero{background:var(--tertiary-gradient)}\n\n\/*# sourceMappingURL=block-hero.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-hero block-hero block-hero--default wp-block-strategiq-hero\">\n\t\n\n<div class=\"hero hero--default\">\n\t\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col-12  p-0\">\n\t\t\t\t\t\t\t\t\t<picture class=\"hero__image behave-as-bg--cover behave-as-bg--center-center behave-as-bg\"><source media=\"(min-width: 1200px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/358\/Leistung_Personalverrechnung_BeckyIMG_0670-1199x562-f61_33.jpeg 0.624x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/358\/Leistung_Personalverrechnung_BeckyIMG_0670-1199x562-f61_33.jpeg 0.624x\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/358\/Leistung_Personalverrechnung_BeckyIMG_0670-1600x900.jpeg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/358\/Leistung_Personalverrechnung_BeckyIMG_0670-3200x1800.jpeg 2.000x\"><source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/358\/Leistung_Personalverrechnung_BeckyIMG_0670-800x800.jpeg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/358\/Leistung_Personalverrechnung_BeckyIMG_0670-1600x1600.jpeg 2.000x\"><img decoding=\"async\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/358\/Leistung_Personalverrechnung_BeckyIMG_0670-800x800.jpeg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/358\/Leistung_Personalverrechnung_BeckyIMG_0670-800x800.jpeg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/358\/Leistung_Personalverrechnung_BeckyIMG_0670-1600x1600.jpeg 2.000x\" alt=\"Leistungen - Personalverrechnung\" width=\"800\" height=\"800\" class=\"\"><\/picture>\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"hero__content-wrapper\">\n\t\t\t\t\t\t<div class=\"hero__content\">\n\t\t\t\t\t\t\t<h1 class='hero__title'>Personal&shy;verrechnung &amp; Arbeits&shy;recht<\/h1>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>Die Personalverrechnung ist eine der sensibelsten Schnittstellen zwischen Unternehmen, Beh\u00f6rden und Mitarbeiter:innen. Hier geht es nicht nur um Geld, sondern auch um Vertrauen. <\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n\t<\/div>\n<\/section>\n\n\n<style id=\"strategiq-two-column-style\">.block-two-column{padding:40px 0 20px}.single-firm .block-two-column{padding-bottom:1.875rem}@media (min-width: 768px){.block-two-column{padding:0}}@media (min-width: 768px){.block-two-column .content-offset-right{padding-right:0}}@media (min-width: 992px){.block-two-column .content-offset-right{padding-right:calc(8.33333% + 24px)}}.block-two-column img{width:100%}.block-two-column__content{color:var(--text-color)}.block-two-column__content p:last-of-type{margin-bottom:0}.block-two-column__list-content{margin-bottom:2.5rem}.block-two-column__list-heading{margin-bottom:8px;font-size:20px;font-weight:500}.block-two-column__list li p:last-of-type{margin-bottom:0}.block-two-column__list ul:first-of-type,.block-two-column__list ol:first-of-type{margin-top:0}.block-two-column__list ul:first-of-type li:first-of-type,.block-two-column__list ol:first-of-type li:first-of-type{margin-top:0}.block-two-column__list>p+ul:first-of-type,.block-two-column__list>p+ol:first-of-type{margin-top:1rem}.block-two-column__list>p+ul:first-of-type li:first-of-type,.block-two-column__list>p+ol:first-of-type li:first-of-type{margin-top:24px}.block-two-column__content.position-sticky,.block-two-column__list.position-sticky,.block-two-column__image-container.position-sticky{top:calc(var(--site-header-height) + 1rem)}.block-two-column__content,.block-two-column__image,.block-two-column__list{padding:12px 0}@media (min-width: 768px){.block-two-column__content,.block-two-column__image,.block-two-column__list{padding:2.5rem 1rem}}@media (min-width: 992px){.block-two-column__content,.block-two-column__image,.block-two-column__list{padding:5rem 0 3.75rem 0}}\n\n\/*# sourceMappingURL=block-two-column.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-two-column wp-block-strategiq-two-column\">\n\t<div class=\"container\">\n\t\t\t\t<div class=\"row align-items-\">\n\t\t\t\t\t\t\t<div class=\"col-12 col-md-6 col-lg-5 offset-lg-1 content-offset-right\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__content position-sticky content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"body--large\">F\u00fcr die aller&shy;meisten Betriebe gilt: Ihre Mitarbei&shy;ter:innen sind die wert&shy;vollste Ressource, und die Materie ist aus gesetzlicher und ethischer Sicht komplex.<\/p>\n<p>Wir nehmen Ihnen dabei die b\u00fcro&shy;kratische Last ab und unterst\u00fctzen Sie fundiert mit recht&shy;licher und personal&shy;verrechne&shy;rischer Expertise!<\/p>\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\t\t\t\t<div class=\"col-12 col-md-6\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__list content-container\">\n\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<ol>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-two-column__list-heading\">Laufende Lohn- &amp; Gehalts&shy;verrechnung <\/h1>\n\t\t\t\t\t\t\t\t\t\t\t<p>* Monatliche Abrechnung Ihrer L\u00f6hne und Geh\u00e4lter gem\u00e4\u00df anzuwendenden Kollektivvertr\u00e4gen<br \/>\n* Verrechnung von Sonderzahlungen, Reisekosten, Spesen, \u00dcberstunden und Pr\u00e4mien<br \/>\n* Pr\u00fcfen der Reisekostenabrechnungen und Ermitteln der steuer- bzw. sozialversicherungspflichtigen Teile<br \/>\n* Berechnen der Abgaben und Personalr\u00fcckstellungen<br \/>\n* Verwaltung der arbeitsrechtlichen Vorschriften, beispielsweise KV-Vorr\u00fcckungen, Jubil\u00e4umsgeldanspr\u00fcche, Deckungspr\u00fcfungen, \u00dcberzahlungen, Kranken- und Urlaubsanspr\u00fcche<br \/>\n* Berechnen von Urlaubs-, Feiertags- und Krankenentgelt<br \/>\n* An- und Abmeldungen bei den Sozialversicherungstr\u00e4gern<br \/>\nAbwicklung von Ein-\/Austritten, Karenzen, Mehrfachbesch\u00e4ftigungen<br \/>\n* Durchf\u00fchren aller periodischen Meldungen<br \/>\n* Kommunikation mit Sozialversicherungstr\u00e4gern und Finanzamt<br \/>\n* Maximalen Datenschutz f\u00fcr Ihre sensiblen Gehalts- und Mitarbeiter:innendaten<br \/>\n* Abwicklung des Zahlungsverkehrs<br \/>\n* Automatisierte Daten\u00fcbermittlung an Finanzamt, \u00d6GK\/ELDA, BUAK etc.<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-two-column__list-heading\">Arbeits&shy;rechtliche Beratung &amp; Compliance <\/h1>\n\t\t\t\t\t\t\t\t\t\t\t<p>* Beratung zu Einstufungen im Gehaltsschema<br \/>\n* Beratung bei der Vertragsgestaltung, zB bei All-In Vereinbarungen sowie zu Betriebsvereinbarungen und Kollektivvertr\u00e4gen<br \/>\n* Beantworten Ihrer steuer-, sozialversicherungs- und arbeitsrechtlichen Fragen<br \/>\n* Beratung zu K\u00fcndigung, Entlassung, Abfertigung, Karenz, Home-Office<br \/>\n* Informationen zum On- und Offboarding Ihrer Mitarbeiter:innen, zB bei Dienstzeugnissen<br \/>\n* Unterst\u00fctzung bei Lohnsteuer-, Kommunalsteuer- und Sozialversicherungspr\u00fcfungen<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-two-column__list-heading\">Digitalisierung &amp; Schnitt&shy;stellen&shy;manage&shy;ment <\/h1>\n\t\t\t\t\t\t\t\t\t\t\t<p>* Anbindung an Zeiterfassung, HR-Software &amp; Buchhaltungssysteme<br \/>\n* Implementierung von Workflows f\u00fcr Urlaubsverwaltung, digitale Lohnzettel<br \/>\n* Personalaktenmanagement &amp; DSGVO-konforme Ablage<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-two-column__list-heading\">Spezial&shy;abrechnungen &amp; Ziel&shy;gruppen&shy;beratung <\/h1>\n\t\t\t\t\t\t\t\t\t\t\t<p>* Saisonbetriebe (Tourismus, Bau), \u00f6ffentlicher Dienst, Non-Profits<br \/>\n* Beratung zu Expat-Abrechnung, Entsendungen, A1-Bescheinigungen<br \/>\n* Schulung interner HR-Teams &amp; Checklisten f\u00fcr Mitarbeitereintritt\/-austritt<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ol>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<style id=\"strategiq-image-list-content-style\">.block-image-list-content{padding-top:40px}@media (min-width: 768px){.block-image-list-content{padding-top:0;margin-bottom:3.125rem;border-bottom:1px solid #D9D9D9;border-top:1px solid #D9D9D9}}.block-image-list-content__content{padding-top:20px;padding-bottom:20px;padding-left:0}@media (min-width: 768px){.block-image-list-content__content{padding:2.5rem 1rem}}@media (min-width: 992px){.block-image-list-content__content{padding:2.5rem 4.6875rem 2.5rem 4.6875rem}}@media (min-width: 1200px){.block-image-list-content__content{padding:5rem 9.6875rem 2.5rem 7.1875rem}}.block-image-list-content__content>p{font-size:24px;line-height:40px;margin-bottom:1.5rem}@media only screen and (min-width: 320px){.block-image-list-content__content>p{font-size:calc(24px + 8 * (100vw - 320px) \/ (1440 - 320))}}@media only screen and (min-width: 1440px){.block-image-list-content__content>p{font-size:32px}}.block-image-list-content__content>p:last-of-type{margin-bottom:0}.block-image-list-content__content>p .btn{line-height:1.25}@media (min-width: 992px){.block-image-list-content__content>p{margin-bottom:2.625rem}}.block-image-list-content__list{list-style:none;margin:0;padding-top:20px;padding-bottom:40px;padding-left:0}@media (min-width: 768px){.block-image-list-content__list{padding:1.25rem}}@media (min-width: 992px){.block-image-list-content__list{padding:5rem 0 0 0}}@media (min-width: 1200px){.block-image-list-content__list{padding:10.3125rem 25% 0 0}}@media (min-width: 1600px){.block-image-list-content__list{padding-right:0}}.block-image-list-content__list li{padding-bottom:1.5rem}.block-image-list-content__list li p:last-of-type{margin-bottom:0}.block-image-list-content__list li:last-of-type{padding-bottom:0}.block-image-list-content__list li h3{color:#02212E;font-size:20px;font-weight:500}.block-image-list-content__image img{width:100%;vertical-align:bottom}@media (min-width: 992px){.block-image-list-content__image{position:-webkit-sticky;position:sticky;top:25%}}\n\n\/*# sourceMappingURL=block-image-list-content.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-image-list-content wp-block-strategiq-image-list-content\">\n\n\t<div class=\"container\">\n\t\t\n<div class=\"line line--grey\"><\/div>\n\t<div class=\"section-name\">\n\t\t<div class=\"section-name__inner\">\n\t\t\t\t\t\t<h3 class=\"section-name__heading\">Personalverrechnung<\/h3>\n\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col-12 col-lg-7 d-grid d-lg-block\">\n\t\t\t\t<div class=\"block-image-list-content__content order-2 order-lg-1\">\n\t\t\t\t\t\t\t\t\t\t\t<p>Die Abrechnung Ihrer Mitarbei&shy;ter:innen ist ein heikles Thema, das mit sensiblen Daten arbeitet \u2013 selbst f\u00fcr HR-Mitarbei&shy;ter:innen k\u00f6nnen die laufenden \u00c4nderungen in Arbeits-, Sozial&shy;versicherungs- und Lohn&shy;steuer&shy;recht heraus&shy;fordernd sein (von Datenschutz ganz zu schweigen).<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<picture class=\"block-image-list-content__image order-1 order-lg-2\"><source media=\"(min-width: 1601px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-1663x811-f79_66.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-1920x936-f79_66.jpg 1.155x\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-822x573-f79_66.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-1920x1338-f79_66.jpg 2.336x\"><source media=\"(min-width: 576px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-768x573-f79_66.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-1920x1432-f79_66.jpg 2.500x\"><source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-545x360-f79_66.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-1090x720-f79_66.jpg 2.000x\"><img decoding=\"async\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-545x360-f79_66.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-545x360-f79_66.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-1090x720-f79_66.jpg 2.000x\" alt=\"Leistung - Buchhaltung\" width=\"545\" height=\"360\" class=\"\"><\/picture>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"col-12 col-lg-5 col-xl-4 offset-xl-1\">\n\t\t\t\t\t\t\t\t\t<ul class=\"block-image-list-content__list\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t<h3><\/h3>\n\t\t\t\t\t\t\t\t<p><p>Unsere Spezialist:innen besch\u00e4ftigen sich laufend mit den rechtlichen Entwick\u00adlungen, fachlicher Weiterbildung und technischen M\u00f6glichkeiten: Nutzen Sie unser Know-How f\u00fcr die korrekte Einstufung, die effiziente und qualit\u00e4tsvolle Abrechnung Ihrer Belegschaft und Ihre rechtlichen Fragen.<\/p>\n<p>H\u00f6chste Verl\u00e4sslichkeit und Datensicherheit, genaue Abrechnungen, Unterst\u00fctzung bei Rechtsfragen und der Beh\u00f6rdenkommunikation sowie effektive Auswertungen. Unsere Expert:innen bieten Ihnen sichere, moderne und kompetente Personalverrechnung \u2013 und Sie gewinnen Zeit f\u00fcr Ihre Kernkompetenzen!<\/p>\n<\/p>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<section class=\"wp-block-strategiq block-image-list-content wp-block-strategiq-image-list-content\">\n\n\t<div class=\"container\">\n\t\t\n<div class=\"line line--grey\"><\/div>\n\t<div class=\"section-name\">\n\t\t<div class=\"section-name__inner\">\n\t\t\t\t\t\t<h3 class=\"section-name__heading\">Arbeits- und Sozialversicherungsrecht<\/h3>\n\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col-12 col-lg-7 d-grid d-lg-block\">\n\t\t\t\t<div class=\"block-image-list-content__content order-2 order-lg-1\">\n\t\t\t\t\t\t\t\t\t\t\t<p>Im Zusammenhang mit Ihrer unternehme&shy;rischen T\u00e4tigkeit spielen Arbeits- und Sozial&shy;versicherungs&shy;recht sp\u00e4testens ab der Ein&shy;stellung der ersten Mitarbei&shy;terin, des ersten Mitarbei&shy;ters eine Rolle.<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<picture class=\"block-image-list-content__image order-1 order-lg-2\"><source media=\"(min-width: 1601px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/235\/UB_Sanierung_AdobeStock_170017456-1299x633-f54_37.jpg 0.781x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/235\/UB_Sanierung_AdobeStock_170017456-1299x633-f54_37.jpg 0.781x\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/235\/UB_Sanierung_AdobeStock_170017456-822x573-f54_37.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/235\/UB_Sanierung_AdobeStock_170017456-1299x905-f54_37.jpg 1.580x\"><source media=\"(min-width: 576px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/235\/UB_Sanierung_AdobeStock_170017456-768x573-f54_37.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/235\/UB_Sanierung_AdobeStock_170017456-1299x969-f54_37.jpg 1.691x\"><source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/235\/UB_Sanierung_AdobeStock_170017456-545x360-f54_37.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/235\/UB_Sanierung_AdobeStock_170017456-1299x858-f54_37.jpg 2.383x\"><img decoding=\"async\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/235\/UB_Sanierung_AdobeStock_170017456-545x360-f54_37.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/235\/UB_Sanierung_AdobeStock_170017456-545x360-f54_37.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/235\/UB_Sanierung_AdobeStock_170017456-1299x858-f54_37.jpg 2.383x\" alt=\"Businessmeeting mit f\u00fcnf gut gelaunten Personen, in der alle die blonde Frau mit Brille und Stift anschauen\" width=\"545\" height=\"360\" class=\"\"><\/picture>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"col-12 col-lg-5 col-xl-4 offset-xl-1\">\n\t\t\t\t\t\t\t\t\t<ul class=\"block-image-list-content__list\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t<h3><\/h3>\n\t\t\t\t\t\t\t\t<p><p>Bereits dabei m\u00fcssen Sie n\u00e4mlich gesetzliche Bestimmungen, den einschl\u00e4gigen Kollektivvertrag und vertragliche Gestaltungsm\u00f6glichkeiten bedenken sowie lohnsteuerliche und sozialversicherungsrechtliche Fragen beantworten k\u00f6nnen. Je mehr Mitarbeiter:innen in Ihrem Unternehmen besch\u00e4ftigt sind, desto mehr verschiedene Fragestellungen treten auf \u2013 umso wichtiger ist eine der aktuellen Gesetzeslage entsprechende Expertise.<\/p>\n<p>Mit unseren Expert:innen im Arbeits- und Sozialversicherungsrecht bleiben wir bei den laufenden \u00c4nderungen und Reformen, die von der Gesetzgebung und den Sozialpartner:innen beschlossen werden, stets up-to-date und beraten Sie gerne zu Ihren Anliegen.<\/p>\n<p>Da wir mit unseren Spezialist:innen aus Personalverrechnung und Steuerberatung im Haus interdisziplin\u00e4r zusammenarbeiten, bieten wir eine einzigartige und umfassende Beratungsleistung \u2013 damit Sie und Ihre Mitarbeiter:innen auf der sicheren Seite sind.<\/p>\n<\/p>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<section style=\"padding-top:var(--wp--preset--spacing--60);\" class=\"wp-block-strategiq block-contact js-tabbed-content block-contact--single-form wp-block-strategiq-contact has-background has-primary-background-color\" id=\"contact\">\n\t\t\t<div class=\"block-contact__sidebar\">\n\t\t\t<div class=\"sidebar-inner\">\n\t\t\t\t<span>Kontaktieren Sie uns<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"block-contact__content\">\n\t\t<div>\n\t\t\t\t\t\t\t<div><h3>Sie wollen Ihre Personal&shy;verrechnung auslagern oder auf ein neues Level heben?<\/h3>\n<p>Wir unter&shy;st\u00fctzen Sie effizient, rechts&shy;sicher und mit digitalem Fokus.<\/p>\n<\/div>\n\t\t\t\t\t<\/div>\n\t\t<div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"tab-0\" class=\"tab-content current\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\nvar 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content-container\">\n\t\t\t\t\t<h4>Bei Personal&shy;verrechnung haben Sie mehr Fragen als Antworten?<\/h4>\n<p>Ihre Situation, den anwend&shy;baren KV und die n\u00f6tigen Schritte besprechen wir indivi&shy;duell mit Ihnen. Aber einige h\u00e4ufige Fragen beantworten wir hier schon.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"col-12 col-md-6 offset-lg-2\">\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-item\">\n\t\t\t\t\t\t\t\t<input id=\"accordion-69e239c528b92-trigger-0\" class=\"accordion-trigger-input\" type=\"checkbox\" checked><\/input>\n\t\t\t\t\t\t\t\t<label class=\"accordion-trigger\" for=\"accordion-69e239c528b92-trigger-0\">\n\t\t\t\t\t\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3 class=\"title\">Ab welcher Mitarbeiter:innen-Anzahl lohnt sich ein externer Personalverrechnungs-Service?<\/h3>\n\t\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<section class=\"accordion-animation-wrapper\">\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-animation\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-transform-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p>Bereits ab einem\/einer Mitarbei&shy;ter:in kann sich Outsourcing lohnen. Je nach Branche, Komplexit\u00e4t und interner Struktur sind viele Aspekte in eine korrekte Abrechnung und richtige Dienst&shy;vertr\u00e4ge einzubeziehen, wodurch erfahrene Personal&shy;verrech&shy;ner:innen ihre Expertise in idealer Weise anwenden k\u00f6nnen.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\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\t\t\t\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-item\">\n\t\t\t\t\t\t\t\t<input id=\"accordion-69e239c528bb4-trigger-1\" class=\"accordion-trigger-input\" type=\"checkbox\" ><\/input>\n\t\t\t\t\t\t\t\t<label class=\"accordion-trigger\" for=\"accordion-69e239c528bb4-trigger-1\">\n\t\t\t\t\t\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3 class=\"title\">K\u00f6nnen Sie mit unserer HR- oder Zeiterfassungssoftware arbeiten?<\/h3>\n\t\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<section class=\"accordion-animation-wrapper\">\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-animation\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-transform-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p>Ja. Wir arbeiten schnitt&shy;stellen&shy;offen mit g\u00e4ngigen Systemen und pr\u00fcfen stets die best&shy;m\u00f6gliche Zusammen&shy;arbeit.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\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\t\t\t\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-item\">\n\t\t\t\t\t\t\t\t<input id=\"accordion-69e239c528bc6-trigger-2\" class=\"accordion-trigger-input\" type=\"checkbox\" ><\/input>\n\t\t\t\t\t\t\t\t<label class=\"accordion-trigger\" for=\"accordion-69e239c528bc6-trigger-2\">\n\t\t\t\t\t\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3 class=\"title\">Beraten Sie auch arbeitsrechtlich?<\/h3>\n\t\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<section class=\"accordion-animation-wrapper\">\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-animation\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-transform-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p>Ja. Unsere Arbeits&shy;rechts-Expert:innen bieten hoch&shy;qualitative arbeits&shy;rechtliche Beratung im Haus. Auch f\u00fcr komplexe Sach&shy;verhalte arbeiten wir qualifizierte Stellung&shy;nahmen aus.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\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\t\t\t\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-item\">\n\t\t\t\t\t\t\t\t<input id=\"accordion-69e239c528bd5-trigger-3\" class=\"accordion-trigger-input\" type=\"checkbox\" ><\/input>\n\t\t\t\t\t\t\t\t<label class=\"accordion-trigger\" for=\"accordion-69e239c528bd5-trigger-3\">\n\t\t\t\t\t\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3 class=\"title\">Erstellen Sie auch Unterlagen und Vertr\u00e4ge zu Dienstverh\u00e4ltnissen?<\/h3>\n\t\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<section class=\"accordion-animation-wrapper\">\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-animation\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-transform-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p>Ja. Wir unterst\u00fctzen bei der Erstellung von Dienst&shy;zetteln, Arbeits&shy;vertr\u00e4gen und Einstufungen nach KV.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\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\t\t\t\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n\n<section class=\"wp-block-strategiq block-two-column wp-block-strategiq-two-column\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"line line--grey\"><\/div>\n\t\t\t<div class=\"section-name\">\n\t\t\t\t<div class=\"section-name__inner\">\n\t\t\t\t\t\t\t\t\t\t<h1 class=\"section-name__heading\">An- &amp; Abmelden<\/h1>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"row align-items-center\">\n\t\t\t\t\t\t\t<div class=\"col-12 col-md-6 col-lg-5 offset-lg-1\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__content content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>Nutzen Sie das praktische Formular zur Anmeldung Ihre:r neuen Dienst&shy;nehmer:innen:<\/p>\n<p><a class=\"btn btn--secondary btn--hollow btn--black\" href=\"https:\/\/www.moore-salzburg.at\/anmeldung-dienstnehmer\/\" target=\"_blank\" rel=\"noopener\">Zur Anmeldung von Dienstnehmer:innen<\/a><\/p>\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\t\t\t\t<div class=\"col-12 col-md-6\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__content content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>Und jenes f\u00fcr die Abmeldung:<\/p>\n<p><a class=\"btn--black btn btn--primary btn--solid\" href=\"https:\/\/www.moore-salzburg.at\/anmeldung-dienstnehmer\/\" target=\"_blank\" rel=\"noopener\">Zur Abmeldung von Dienstnehmer:innen<\/a><\/p>\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\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n\t<section class=\"wp-block-strategiq block-post-carousel block-post-carousel--border-dark block-post-carousel--large wp-block-strategiq-post-carousel has-background has-light-blue-background-color\" data-slide-count=\"10\" data-card-style=\"large\">\n\t\t\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"row\">\n\t\t\t\t\t<div class=\"col-12 col-md-9\">\n\t\t\t\t\t\t<div class=\"block-post-carousel__heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"block-post-carousel__heading\">Aktuell aus unserem Newsroom<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-12 col-md-3\">\n\t\t\t\t\t\t\t<div class=\"block-post-carousel__view-all\">\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/newsroom\/\" class=\"button button--primary\">View All<\/a>\n\t\t\t\t\t\t\t<\/div>\n\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\t\t\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"block-post-carousel__wrapper\">\n\t\t\t\t\t<div class=\"swiper\">\n\t\t\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/praxishinweise-zur-trinkgeldpauschale\/\"  class=\"post-card post-card--large post-card--post swiper-slide__post-card\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1082\/2604_Trinkgeld_pexels-urlapovaanna-2956954-405x260-f32_48.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1082\/2604_Trinkgeld_pexels-urlapovaanna-2956954-810x520-f32_48.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1082\/2604_Trinkgeld_pexels-urlapovaanna-2956954-300x190-f32_48.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1082\/2604_Trinkgeld_pexels-urlapovaanna-2956954-600x380-f32_48.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1082\/2604_Trinkgeld_pexels-urlapovaanna-2956954-300x190-f32_48.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1082\/2604_Trinkgeld_pexels-urlapovaanna-2956954-300x190-f32_48.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1082\/2604_Trinkgeld_pexels-urlapovaanna-2956954-600x380-f32_48.jpg 2.000x\" alt=\"Trinkgeldpauschale | zwei Kaffeetassen mit Muster\" width=\"300\" height=\"190\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tPersonalverrechnung\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tTrinkgeldpauschale 2026\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Caroline Forster<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">1 April 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/verschwiegener-pensionsbezug\/\"  class=\"post-card post-card--large post-card--post swiper-slide__post-card\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1077\/2604_Pension_pexels-karola-g-8530148-405x260-f62_34.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1077\/2604_Pension_pexels-karola-g-8530148-810x520-f62_34.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1077\/2604_Pension_pexels-karola-g-8530148-300x190-f62_34.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1077\/2604_Pension_pexels-karola-g-8530148-600x380-f62_34.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1077\/2604_Pension_pexels-karola-g-8530148-300x190-f62_34.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1077\/2604_Pension_pexels-karola-g-8530148-300x190-f62_34.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1077\/2604_Pension_pexels-karola-g-8530148-600x380-f62_34.jpg 2.000x\" alt=\"Teilpension 2026 | \u00c4ltere Frau bespricht etwas mit j\u00fcngerer Frau an B\u00fcrotisch\" width=\"300\" height=\"190\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tPersonalverrechnung\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tVerschwiegener Pensionsbezug\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Caroline Forster<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">1 April 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/mehrere-firmenfahrzeuge-mehrfacher-sachbezug\/\"  class=\"post-card post-card--large post-card--post swiper-slide__post-card\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1058\/2603_Fahrzeuge-Sachbezug_pexels-gmb-visuals-564876670-17544875-405x260-f34_48.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1058\/2603_Fahrzeuge-Sachbezug_pexels-gmb-visuals-564876670-17544875-810x520-f34_48.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1058\/2603_Fahrzeuge-Sachbezug_pexels-gmb-visuals-564876670-17544875-300x190-f34_48.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1058\/2603_Fahrzeuge-Sachbezug_pexels-gmb-visuals-564876670-17544875-600x380-f34_48.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1058\/2603_Fahrzeuge-Sachbezug_pexels-gmb-visuals-564876670-17544875-300x190-f34_48.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1058\/2603_Fahrzeuge-Sachbezug_pexels-gmb-visuals-564876670-17544875-300x190-f34_48.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1058\/2603_Fahrzeuge-Sachbezug_pexels-gmb-visuals-564876670-17544875-600x380-f34_48.jpg 2.000x\" alt=\"Mehrere Fahrzeuge und Sachbezug\" width=\"300\" height=\"190\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tNews\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tMehrere Firmenfahrzeuge, mehrfacher Sachbezug?\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Caroline Forster<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">3 March 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/essensgutscheine-2026\/\"  class=\"post-card post-card--large post-card--post swiper-slide__post-card\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1055\/2603_Essensgutschein_pexels-olly-723031-405x260-f59_3.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1055\/2603_Essensgutschein_pexels-olly-723031-810x520-f59_3.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1055\/2603_Essensgutschein_pexels-olly-723031-300x190-f59_3.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1055\/2603_Essensgutschein_pexels-olly-723031-600x380-f59_3.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1055\/2603_Essensgutschein_pexels-olly-723031-300x190-f59_3.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1055\/2603_Essensgutschein_pexels-olly-723031-300x190-f59_3.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/1055\/2603_Essensgutschein_pexels-olly-723031-600x380-f59_3.jpg 2.000x\" alt=\"Essensgutscheine - Neuerungen 2026\" width=\"300\" height=\"190\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tPersonalverrechnung\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tEssensgutscheine ab 2026\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Caroline Forster<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">3 March 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/frist-pflicht-%c2%a7109-meldungen\/\"  class=\"post-card post-card--large post-card--post swiper-slide__post-card\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/975\/2602_Auslandszahlungen_hands-2178566_1280_pexels-405x260-f40_96.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/975\/2602_Auslandszahlungen_hands-2178566_1280_pexels-810x520-f40_96.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/975\/2602_Auslandszahlungen_hands-2178566_1280_pexels-300x190-f40_96.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/975\/2602_Auslandszahlungen_hands-2178566_1280_pexels-600x380-f40_96.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/975\/2602_Auslandszahlungen_hands-2178566_1280_pexels-300x190-f40_96.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/975\/2602_Auslandszahlungen_hands-2178566_1280_pexels-300x190-f40_96.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/975\/2602_Auslandszahlungen_hands-2178566_1280_pexels-600x380-f40_96.jpg 2.000x\" alt=\"Fristen und Pflichten: \u00a7 109a\/b\u2011Meldungen\" width=\"300\" height=\"190\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tSteuerberatung\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tFrist &amp; Pflicht: \u00a7 109\u2011Meldungen\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Caroline Forster<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">3 February 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/stundenreduktion-bei-geringfugig-beschaftigten\/\"  class=\"post-card post-card--large post-card--post swiper-slide__post-card\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/971\/2602_Geringfuegig_pexels-sora-shimazaki-5668494-405x260-f50_56.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/971\/2602_Geringfuegig_pexels-sora-shimazaki-5668494-810x520-f50_56.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/971\/2602_Geringfuegig_pexels-sora-shimazaki-5668494-300x190-f50_56.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/971\/2602_Geringfuegig_pexels-sora-shimazaki-5668494-600x380-f50_56.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/971\/2602_Geringfuegig_pexels-sora-shimazaki-5668494-300x190-f50_56.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/971\/2602_Geringfuegig_pexels-sora-shimazaki-5668494-300x190-f50_56.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/971\/2602_Geringfuegig_pexels-sora-shimazaki-5668494-600x380-f50_56.jpg 2.000x\" alt=\"Newsroom: Stundenreduktion bei geringf\u00fcgig Besch\u00e4ftigten.\" width=\"300\" height=\"190\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tArbeitsrecht\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tStundenreduktion bei geringf\u00fcgig Besch\u00e4ftigten\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Caroline Forster<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">2 February 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/personalverrechnung-2026-von-a-bis-z\/\"  class=\"post-card post-card--large post-card--post swiper-slide__post-card\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/927\/2601_PVvonAbisZ_26_MOORE_IMAGE_7141-405x260-f49_34.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/927\/2601_PVvonAbisZ_26_MOORE_IMAGE_7141-810x520-f49_34.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/927\/2601_PVvonAbisZ_26_MOORE_IMAGE_7141-300x190-f49_34.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/927\/2601_PVvonAbisZ_26_MOORE_IMAGE_7141-600x380-f49_34.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/927\/2601_PVvonAbisZ_26_MOORE_IMAGE_7141-300x190-f49_34.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/927\/2601_PVvonAbisZ_26_MOORE_IMAGE_7141-300x190-f49_34.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/927\/2601_PVvonAbisZ_26_MOORE_IMAGE_7141-600x380-f49_34.jpg 2.000x\" alt=\"Moore Salzburg Personalverrechnung Team\" width=\"300\" height=\"190\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tPersonalverrechnung\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tPersonalverrechnung 2026 von A bis Z\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Caroline Forster<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">7 January 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/kbg-2025\/\"  class=\"post-card post-card--large post-card--post swiper-slide__post-card\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/618\/2503_Kinderbetreuung_pexels-jep-gambardella-6212713-405x260-f72_47.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/618\/2503_Kinderbetreuung_pexels-jep-gambardella-6212713-810x520-f72_47.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/618\/2503_Kinderbetreuung_pexels-jep-gambardella-6212713-300x190-f72_47.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/618\/2503_Kinderbetreuung_pexels-jep-gambardella-6212713-600x380-f72_47.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/618\/2503_Kinderbetreuung_pexels-jep-gambardella-6212713-300x190-f72_47.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/618\/2503_Kinderbetreuung_pexels-jep-gambardella-6212713-300x190-f72_47.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/618\/2503_Kinderbetreuung_pexels-jep-gambardella-6212713-600x380-f72_47.jpg 2.000x\" alt=\"2503 Moore Newsroom Kinderbetreuung\" width=\"300\" height=\"190\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tSteuerberatung\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tKinder\u00adbetreuungs\u00adgeld und Jungfamilien\u00adfonds\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Patrick Vilsecker<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">3 December 2025<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/weiterbildungsbeihilfe-bildungskarenz-teilzeit-2026\/\"  class=\"post-card post-card--large post-card--post swiper-slide__post-card\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/636\/2510_Weiterbildung_pexels-olly-3793594-405x260-f49_27.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/636\/2510_Weiterbildung_pexels-olly-3793594-810x520-f49_27.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/636\/2510_Weiterbildung_pexels-olly-3793594-300x190-f49_27.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/636\/2510_Weiterbildung_pexels-olly-3793594-600x380-f49_27.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/636\/2510_Weiterbildung_pexels-olly-3793594-300x190-f49_27.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/636\/2510_Weiterbildung_pexels-olly-3793594-300x190-f49_27.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/636\/2510_Weiterbildung_pexels-olly-3793594-600x380-f49_27.jpg 2.000x\" alt=\"2510 Moore Newsroom Weiterbildung\" width=\"300\" height=\"190\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tPersonalverrechnung\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tWeiter\u00adbildungs\u00adbeihilfe und Bildungs\u00adkarenz\/\u00ad-tei&#8230;\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Caroline Forster<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">1 December 2025<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/zuverdienst-arbeitslosigkeit-2026\/\"  class=\"post-card post-card--large post-card--post swiper-slide__post-card\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/653\/2512_Arbeitslos-Zuverdienst_pexels-n-voitkevich-8927654-405x260-f54_48.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/653\/2512_Arbeitslos-Zuverdienst_pexels-n-voitkevich-8927654-810x520-f54_48.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/653\/2512_Arbeitslos-Zuverdienst_pexels-n-voitkevich-8927654-300x190-f54_48.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/653\/2512_Arbeitslos-Zuverdienst_pexels-n-voitkevich-8927654-600x380-f54_48.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/653\/2512_Arbeitslos-Zuverdienst_pexels-n-voitkevich-8927654-300x190-f54_48.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/653\/2512_Arbeitslos-Zuverdienst_pexels-n-voitkevich-8927654-300x190-f54_48.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/653\/2512_Arbeitslos-Zuverdienst_pexels-n-voitkevich-8927654-600x380-f54_48.jpg 2.000x\" alt=\"2512_Arbeitslos-Zuverdienst\" width=\"300\" height=\"190\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tPersonalverrechnung\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tZuverdienst w\u00e4hrend Arbeits\u00adlosigkeit\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Caroline Forster<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">1 December 2025<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"slider-navigation\">\n\t\t\t\t\t<div class=\"slider-pagination\"><\/div>\n\t\t\t\t\t<div class=\"slider-button slider-button--prev\"><svg width=\"11\" height=\"18\" viewBox=\"0 0 11 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M9.58203 0.652832L1.41536 8.8195L9.58203 16.9862\" stroke=\"#02212E\" stroke-width=\"1.36111\"\/>\n<\/svg>\n<\/div>\n\t\t\t\t\t<div class=\"slider-button slider-button--next\"><svg width=\"11\" height=\"18\" viewBox=\"0 0 11 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M9.58203 0.652832L1.41536 8.8195L9.58203 16.9862\" stroke=\"#02212E\" stroke-width=\"1.36111\"\/>\n<\/svg>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/section>\n\n\n\n<section class=\"wp-block-strategiq block-guides-carousel wp-block-strategiq-guides-carousel\">\n\t<div class=\"container\">\n\t\t\n<div class=\"line line--grey\"><\/div>\n\t<div class=\"section-name\">\n\t\t<div class=\"section-name__inner\">\n\t\t\t\t\t\t<h3 class=\"section-name__heading\">Folder &amp; Info <\/h3>\n\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"block-guides-carousel__heading-wrapper\">\n\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col-12\">\n\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-guides-carousel__heading\"><\/h3>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t<div class=\"block-guides-carousel__slider\">\n\t\t\t<div class=\"block-guides-carousel__slider-inner\">\n\t\t\t\t<div class=\"swiper\">\n\t\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide\">\n\t\t\t\t\t\t\t\t\t\t\t<picture class=\"block-guides-carousel__slide-image behave-as-bg\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-220x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-283x400-f50_50.png 1.290x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-600x385-f50_50.png 1.245x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-600x385-f50_50.png 1.245x\" alt=\"Personal\u00ad\u00adver\u00adrech\u00adnung &amp; Arbeits\u00ad\u00adrecht\" width=\"482\" height=\"310\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-guides-carousel__slide-title\">Service Line Personalverrechnung &amp; Arbeitsrecht<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-description\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tService Line Folder \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"block-guides-carousel__slide-link btn btn--secondary btn--hollow\" href=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/10\/Moore_Personalverrechnung_SL_2023.pdf\" class=\"button\" target=\"_blank\">Download<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide\">\n\t\t\t\t\t\t\t\t\t\t\t<picture class=\"block-guides-carousel__slide-image behave-as-bg\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-220x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-283x400-f50_50.png 1.290x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-600x385-f50_50.png 1.245x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-600x385-f50_50.png 1.245x\" alt=\"Personal\u00ad\u00adver\u00adrech\u00adnung &amp; Arbeits\u00ad\u00adrecht\" width=\"482\" height=\"310\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-guides-carousel__slide-title\">Personal-Fit-Check<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-description\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tMoore Salzburg Personal-Fit-Check\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"block-guides-carousel__slide-link btn btn--secondary btn--hollow\" href=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/10\/Moore_PersonalFitCheck2023.pdf\" class=\"button\" target=\"_blank\">Download<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide\">\n\t\t\t\t\t\t\t\t\t\t\t<picture class=\"block-guides-carousel__slide-image behave-as-bg\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-220x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-283x400-f50_50.png 1.290x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-600x385-f50_50.png 1.245x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-600x385-f50_50.png 1.245x\" alt=\"Personal\u00ad\u00adver\u00adrech\u00adnung &amp; Arbeits\u00ad\u00adrecht\" width=\"482\" height=\"310\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-guides-carousel__slide-title\">Moore Know-How: Ihre sicheren Gehaltsdaten<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-description\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tMoore_Personalverrechnung_IhreSicherenGehaltsdaten \r\n\r\nWelche Optionen haben Sie, um Ihre Daten zu Lohn und Gehalt m\u00f6gli&#8230;\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"block-guides-carousel__slide-link btn btn--secondary btn--hollow\" href=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/12\/Moore_Personalverrechnung_IhreSicherenGehaltsdaten.pdf\" class=\"button\" target=\"_blank\">Download<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide\">\n\t\t\t\t\t\t\t\t\t\t\t<picture class=\"block-guides-carousel__slide-image behave-as-bg\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/453\/PV_Fabo_Folder_pexels-ron-lach-8668966-220x310-f55_48.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/453\/PV_Fabo_Folder_pexels-ron-lach-8668966-303x427-f55_48.jpg 1.377x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/453\/PV_Fabo_Folder_pexels-ron-lach-8668966-482x310-f55_48.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/453\/PV_Fabo_Folder_pexels-ron-lach-8668966-640x411-f55_48.jpg 1.328x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/453\/PV_Fabo_Folder_pexels-ron-lach-8668966-482x310-f55_48.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/453\/PV_Fabo_Folder_pexels-ron-lach-8668966-482x310-f55_48.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/453\/PV_Fabo_Folder_pexels-ron-lach-8668966-640x411-f55_48.jpg 1.328x\" alt=\"Familienbonus Plus\" width=\"482\" height=\"310\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-guides-carousel__slide-title\">Moore-Know-How: Familienbonus Plus<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-description\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tMoore Personalverrechnung: Familienbonus + &amp; Arbeitnehmerveranlagung\u00a0\r\n\r\nIn aller K\u00fcrze: Die arbeitsrechtlichen Info&#8230;\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"block-guides-carousel__slide-link btn btn--secondary btn--hollow\" href=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/10\/Moore_FABO.pdf\" class=\"button\" target=\"_blank\">Download<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"slider-navigation\">\n\t\t\t\t<div class=\"slider-pagination\"><\/div>\n\t\t\t\t<div class=\"slider-button slider-button--prev\"><svg width=\"11\" height=\"18\" viewBox=\"0 0 11 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M9.58203 0.652832L1.41536 8.8195L9.58203 16.9862\" stroke=\"#02212E\" stroke-width=\"1.36111\"\/>\n<\/svg>\n<\/div>\n\t\t\t\t<div class=\"slider-button slider-button--next\"><svg width=\"11\" height=\"18\" viewBox=\"0 0 11 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M9.58203 0.652832L1.41536 8.8195L9.58203 16.9862\" stroke=\"#02212E\" stroke-width=\"1.36111\"\/>\n<\/svg>\n<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<section class=\"wp-block-strategiq block-guides-carousel wp-block-strategiq-guides-carousel\">\n\t<div class=\"container\">\n\t\t\n<div class=\"line line--grey\"><\/div>\n\t<div class=\"section-name\">\n\t\t<div class=\"section-name__inner\">\n\t\t\t\t\t\t<h3 class=\"section-name__heading\">Formulare <\/h3>\n\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"block-guides-carousel__heading-wrapper\">\n\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col-12\">\n\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-guides-carousel__heading\"><\/h3>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t<div class=\"block-guides-carousel__slider\">\n\t\t\t<div class=\"block-guides-carousel__slider-inner\">\n\t\t\t\t<div class=\"swiper\">\n\t\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide\">\n\t\t\t\t\t\t\t\t\t\t\t<picture class=\"block-guides-carousel__slide-image behave-as-bg\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-220x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-283x400-f50_50.png 1.290x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-600x385-f50_50.png 1.245x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-600x385-f50_50.png 1.245x\" alt=\"Personal\u00ad\u00adver\u00adrech\u00adnung &amp; Arbeits\u00ad\u00adrecht\" width=\"482\" height=\"310\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-guides-carousel__slide-title\">Formular: E30<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-description\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tE30 Formular\r\n\r\nErkl\u00e4rung zur Ber\u00fccksichtigung beim Arbeitgeber\r\n\r\n \tAlleinverdienerabsetzbetrag\r\n \tAlleinerzieherabsetz&#8230;\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"block-guides-carousel__slide-link btn btn--secondary btn--hollow\" href=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/10\/E30_Formular.pdf\" class=\"button\" target=\"_blank\">Download<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide\">\n\t\t\t\t\t\t\t\t\t\t\t<picture class=\"block-guides-carousel__slide-image behave-as-bg\"><source media=\"(min-width: 768px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-220x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-283x400-f50_50.png 1.290x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-600x385-f50_50.png 1.245x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-482x310-f50_50.png 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/84\/placeholder-image-landscape-600x385-f50_50.png 1.245x\" alt=\"Personal\u00ad\u00adver\u00adrech\u00adnung &amp; Arbeits\u00ad\u00adrecht\" width=\"482\" height=\"310\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-guides-carousel__slide-title\">Formular: Vor-Ort-Anmeldung von Dienstnehmer:innen<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-guides-carousel__slide-description\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tOeGK-32-28-A Fax-Vorlage Vor-Ort-Anmeldung\r\n\r\nFaxvorlage f\u00fcr Ausnahmef\u00e4lle (Standardablauf: Via AnDi)\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"block-guides-carousel__slide-link btn btn--secondary btn--hollow\" href=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/12\/Fax-Vorlage-Vor-Ort-Anmeldung_24012025.pdf\" class=\"button\" target=\"_blank\">Download<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"slider-navigation\">\n\t\t\t\t<div class=\"slider-pagination\"><\/div>\n\t\t\t\t<div class=\"slider-button slider-button--prev\"><svg width=\"11\" height=\"18\" viewBox=\"0 0 11 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M9.58203 0.652832L1.41536 8.8195L9.58203 16.9862\" stroke=\"#02212E\" stroke-width=\"1.36111\"\/>\n<\/svg>\n<\/div>\n\t\t\t\t<div class=\"slider-button slider-button--next\"><svg width=\"11\" height=\"18\" viewBox=\"0 0 11 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M9.58203 0.652832L1.41536 8.8195L9.58203 16.9862\" stroke=\"#02212E\" stroke-width=\"1.36111\"\/>\n<\/svg>\n<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n\t<section class=\"wp-block-strategiq block-content-carousel block-content-carousel--portrait wp-block-strategiq-content-carousel\">\n\n\t\t\n\t\t\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"line line--grey\"><\/div>\n\t\t\t\t<div class=\"section-name\">\n\t\t\t\t\t<div class=\"section-name__inner\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"section-name__heading\">Weitere Steuer-Services<\/h1>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"block-content-carousel__wrapper\">\n\t\t\t<div class=\"swiper\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/services\/steuergestaltung\/\" class=\"block-content-carousel__slide\" target=\"_self\">\n\t\t\t\t\t\t\t\t\t\t\t\t<picture class=\"block-content-carousel__slide-image\"><source media=\"(min-width: 1200px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/289\/Leistungen_STB_Steuergestaltung-410x420-f72_51.jpeg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/289\/Leistungen_STB_Steuergestaltung-593x608-f72_51.jpeg 1.448x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/289\/Leistungen_STB_Steuergestaltung-360x370-f72_51.jpeg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/289\/Leistungen_STB_Steuergestaltung-591x608-f72_51.jpeg 1.643x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/289\/Leistungen_STB_Steuergestaltung-360x370-f72_51.jpeg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/289\/Leistungen_STB_Steuergestaltung-360x370-f72_51.jpeg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/289\/Leistungen_STB_Steuergestaltung-591x608-f72_51.jpeg 1.643x\" alt=\"Stefan, Susanna und Tanja beim Besprechen von steuerlichen Aspekten\" width=\"360\" height=\"370\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t<div class=\"block-content-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-content-carousel__slide-heading\">Steuer\u00adgestaltung<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"block-content-carousel__slide-excerpt\">Unsere Expert:innen arbeiten mit Ihnen an der besten Struktur f\u00fcr effiziente und steueroptimale Unternehmensf\u00fchrung. Damit Sie alle Chancen und M\u00f6glichkeiten haben.<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t<div class=\"swiper-slide\">\n\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/services\/buchhaltung-jahresabschluss\/\" class=\"block-content-carousel__slide\" target=\"_self\">\n\t\t\t\t\t\t\t\t\t\t\t\t<picture class=\"block-content-carousel__slide-image\"><source media=\"(min-width: 1200px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-410x420-f79_66.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-820x840-f79_66.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-360x370-f79_66.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-720x740-f79_66.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-360x370-f79_66.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-360x370-f79_66.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/355\/business-services-720x740-f79_66.jpg 2.000x\" alt=\"Leistung - Buchhaltung\" width=\"360\" height=\"370\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t<div class=\"block-content-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-content-carousel__slide-heading\">Buchhaltung &amp; Jahresabschluss<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"block-content-carousel__slide-excerpt\">Buchhaltung, Buchungen, Jahresabschluss, Steuererkl\u00e4rungen, Meldungen, Beh\u00f6rden, Administratives&#8230; alles wichtig f\u00fcr Unternehmer:innen! Damit Sie sich trotzdem voll auf Ihr Kerngesch\u00e4ft konzentrieren k\u00f6nnen, entlasten wir Sie von diesen Aufgaben. <\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t<div class=\"swiper-slide\">\n\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/services\/mahnwesen\/\" class=\"block-content-carousel__slide\" target=\"_self\">\n\t\t\t\t\t\t\t\t\t\t\t\t<picture class=\"block-content-carousel__slide-image\"><source media=\"(min-width: 1200px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/443\/LeistungenMahn_Liquititaet_pexels-daniel-kux-932320-410x420-f50_50.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/443\/LeistungenMahn_Liquititaet_pexels-daniel-kux-932320-820x840-f50_50.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/443\/LeistungenMahn_Liquititaet_pexels-daniel-kux-932320-360x370-f50_50.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/443\/LeistungenMahn_Liquititaet_pexels-daniel-kux-932320-720x740-f50_50.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/443\/LeistungenMahn_Liquititaet_pexels-daniel-kux-932320-360x370-f50_50.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/443\/LeistungenMahn_Liquititaet_pexels-daniel-kux-932320-360x370-f50_50.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/443\/LeistungenMahn_Liquititaet_pexels-daniel-kux-932320-720x740-f50_50.jpg 2.000x\" alt=\"Mahnwesen\" width=\"360\" height=\"370\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t<div class=\"block-content-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-content-carousel__slide-heading\">Mahnwesen<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"block-content-carousel__slide-excerpt\">Nicht nur Auftr\u00e4ge m\u00fcssen erfolgreich abgewickelt werden, sondern auch das Geld daf\u00fcr soll rasch auf Ihrem Konto landen. Sie sind im Idealfall aber bereits mit den n\u00e4chsten Auftr\u00e4gen besch\u00e4ftigt \u2013 und wir \u00fcbernehmen f\u00fcr Sie das professionelle Abwickeln Ihres Mahnwesens!<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t<div class=\"swiper-slide\">\n\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/services\/betriebspruefung-rechtsdurchsetzung\/\" class=\"block-content-carousel__slide\" target=\"_self\">\n\t\t\t\t\t\t\t\t\t\t\t\t<picture class=\"block-content-carousel__slide-image\"><source media=\"(min-width: 1200px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/216\/Leistung_STB_Betriebspruefung_mooreintellimenu1-410x420-f50_50.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/216\/Leistung_STB_Betriebspruefung_mooreintellimenu1-541x555-f50_50.jpg 1.321x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/216\/Leistung_STB_Betriebspruefung_mooreintellimenu1-360x370-f50_50.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/216\/Leistung_STB_Betriebspruefung_mooreintellimenu1-540x555-f50_50.jpg 1.500x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/216\/Leistung_STB_Betriebspruefung_mooreintellimenu1-360x370-f50_50.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/216\/Leistung_STB_Betriebspruefung_mooreintellimenu1-360x370-f50_50.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/216\/Leistung_STB_Betriebspruefung_mooreintellimenu1-540x555-f50_50.jpg 1.500x\" alt=\"Ausschnitt von Armen zweier M\u00e4nner und Schreibtischsituation, ein Mann tippt am Laptop.\" width=\"360\" height=\"370\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t<div class=\"block-content-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-content-carousel__slide-heading\">Betriebspr\u00fcfung &amp; Rechtsdurch\u00adsetzung<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"block-content-carousel__slide-excerpt\">Unsere Beratung gibt Ihnen Klarheit f\u00fcr die betrieblichen und steuer\u00adrechtlichen Frage\u00adstellungen. Dennoch gibt es regelm\u00e4\u00dfig F\u00e4lle und Abl\u00e4ufe, bei denen Sie spezifische Unter\u00adst\u00fctzung ben\u00f6tigen, um Ihr Recht wahren und durch\u00adsetzen zu k\u00f6nnen. <\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t<div class=\"swiper-slide\">\n\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/services\/internationales-steuerrecht\/\" class=\"block-content-carousel__slide\" target=\"_self\">\n\t\t\t\t\t\t\t\t\t\t\t\t<picture class=\"block-content-carousel__slide-image\"><source media=\"(min-width: 1200px)\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/361\/Asia-Pacific-410x420-f72_42.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/361\/Asia-Pacific-658x675-f72_42.jpg 1.607x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/361\/Asia-Pacific-360x370-f72_42.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/361\/Asia-Pacific-656x675-f72_42.jpg 1.824x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/361\/Asia-Pacific-360x370-f72_42.jpg\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/361\/Asia-Pacific-360x370-f72_42.jpg 1.000x,https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/bis-images\/361\/Asia-Pacific-656x675-f72_42.jpg 1.824x\" alt=\"Leistungen - internationales Steuerrecht\" width=\"360\" height=\"370\" class=\"\"><\/picture>\t\t\t\t\t\t\t\t<div class=\"block-content-carousel__slide-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-content-carousel__slide-heading\">Inter\u00adnationales Steuer\u00adrecht<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"block-content-carousel__slide-excerpt\">Internationale Gesch\u00e4fte sind im 21. Jahrhundert die Regel, nicht die Ausnahme. Das hei\u00dft auch, dass Sie eher fr\u00fcher als sp\u00e4ter \u00fcber steuer\u00adrechtliche Frage\u00adstellungen im inter\u00adnationalen Kontext stolpern werden. Wir helfen Ihnen auch \u00fcber dieses Hindernis. <\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"slider-navigation\">\n\t\t\t\t\t<div class=\"slider-pagination\"><\/div>\n\t\t\t\t\t<div class=\"slider-button slider-button--prev\"><svg width=\"11\" height=\"18\" viewBox=\"0 0 11 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M9.58203 0.652832L1.41536 8.8195L9.58203 16.9862\" stroke=\"#02212E\" stroke-width=\"1.36111\"\/>\n<\/svg>\n<\/div>\n\t\t\t\t\t<div class=\"slider-button slider-button--next\"><svg width=\"11\" height=\"18\" viewBox=\"0 0 11 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M9.58203 0.652832L1.41536 8.8195L9.58203 16.9862\" stroke=\"#02212E\" stroke-width=\"1.36111\"\/>\n<\/svg>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>For the vast majority of companies, your employees are your most valuable resource, and the subject matter is complex from a legal and ethical perspective. We take the bureaucratic burden off your shoulders and provide you with sound legal and payroll expertise! <\/p>","protected":false},"featured_media":358,"parent":0,"menu_order":0,"template":"","class_list":["post-357","service","type-service","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Personal\u00ad\u00adver\u00adrech\u00adnung &amp; Arbeits\u00ad\u00adrecht | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Ihre Mitarbeiter:innen sind die wertvollste Ressource &amp; HR-Themen oft komplex. 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