Payroll: Update February
BLOG.PAYROLL Payroll: Update February
In this article we inform you about the current measures and developments concerning the deductions/limits of additional earnings as of 01.01.2023, the new regulations regarding the commuter allowance and reduced public transport ticket as of 01.01.2023, and new additional triggers of mandatory personal income tax returns.
Judith Schützinger
| 3 min read |
Tax Compliance Calender 2023
Blog.Tax Tax Compliance Calender 2023
With our Tax Compliance Calendar 2023, you can see the monthly filing deadlines for Tax and Payroll at a glance. Simply download the PDF & stay on top of things all year round.
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Global Mobillity A1-checks within the EU and new software for work postings
All employees who work abroad must carry an A1 certificate with them due to the EU regulation (VO 883/2004 as well as VO 987/2009). This regulation applies not only to the posting of employees, but also to short business trips abroad. Therefore, an A1 certificate is required for every cross-border activity, no matter how short, and from the very first day.
Mag. Julia Saric-Bischof
| 2 min read |
Residence and Employment Permit for Ukrainian Refugees
Ukraine Residence and Employment Permit for Ukrainian Refugees
Since the beginning of the war in Ukraine hundreds of thousands of people have fled their homes. In order to provide support to the Ukrainian refugees as soon as possible, the EU Mass Influx Directive (EU Directive 2001/55/EC) was activated on 03.03.2022. This grants subjects a temporary residence permit, access to the labor market, social benefits, residential, medical care and educational opportunities.
2 min read |
Non-wage labour cost reduction 2023 & 2024 through DB reduction
Blog.Payroll Non-wage labour cost reduction 2023 & 2024 through DB reduction
As part of the 2nd statutory inflation relief package, a change has been effected to reduce the employer's contribution to the Employer Family Burden Equalisation Fund (Dienstgeberbeitrag zum Familienlastenausgleichsfonds = DB) from 3.9 % to 3.7 % in the calendar years 2023 and 2024.
1 min read |
Short-time work phase V: Update from November 2021
Corona Aids Short-time work phase V: Update from November 2021
The new lockdown brings with it changes to short-time work. The aim is to help companies reduce personnel costs and maintain jobs. For this purpose, there are some new features and reliefs, provided they are confirmed by law.
Michael Koehler
Martin Pertl
| 4 min read |
Detailed information on the changeover to the collective bargaining agreement´s new salary system
Blog.Payroll Detailed information on the changeover to the collective bargaining agreement´s new salary system
The retail sector is the largest industry in Austria - more than 400,000 employees and around 15,000 apprentices are employed in this sector, for which the corresponding collective trade agreement. The "OLD" salary system, which has been in place for 45 years, must now be replaced by the "NEW" salary system by every company by December 31, 2021 at the latest. In the following article we would like to summarize the most important key points of the changeover.
2 min read |
Update short-time work phase V
Corona aids Update short-time work phase V
Now that Short-Time Work Phase IV has expired at the end of June 2021 and many companies are still economically impacted due to the Corona pandemic, the government and the social partners recently announced the first details of short-time work Phase V. Below you will find the main framework conditions of the new Corona short-time work Phase V.
Michael Koehler
| 3 min read |
First details regarding short-time-work period V
Blog.Payroll First details regarding short-time-work period V
After the short-time-work phase IV will expire within the end of June, the government together with the social partners recently announced the first bullet points on the new short-time-work phase V.
2 min read |
Update Short-Time Work Phase IV: The New Social Partner Agreement
Blog.Payroll Update Short-Time Work Phase IV: The New Social Partner Agreement
Due to the COVID-19-related measures and restrictions, employers still have the possibility to claim short-time work. For the application in phase IV (starting on 1 April 2021 and limited until 30 June 2021), the new version of the social partner agreement (9.0) must be concluded. In the following text you will find an overview of the most important contents or changes of this agreement.
Michael Koehler
| 2 min read |
Mujer teletrabajando
Blog.Tax Home Office: Measures 2021
The imposed entry bans to contain the Corona pandemic have turned the work organization of many businesses upside down from one day to the next. Since the outbreak of the pandemic, work could no longer be performed on site in many industries. Some companies therefore (forced) to switch to home offices.
2 min read |
Short-time work phase IV - extension agreed from 1 April 2021 – 30 June 2021
Short-time work phase IV Short-time work phase IV - extension agreed from 1 April 2021 – 30 June 2021
The social partners have agreed on a further extension of short-time work. As of 1 April 2021, short-time work phase IV can be applied for currently for another 3 months until 30 June 2021. A gradual phase-out of Corona short-time work is planned from July 2021.
2 min read |
Extension of short-time working as of October 1, 2020
Short-time working phase 3 Extension of short-time working as of October 1, 2020
The Austrian Social Partners have agreed to extend short-time working. As of October 1, 2020, phase 3 of short-time working can be applied for, currently for another 6 months until March 31, 2021. According to the Austrian Social Partners, an extension beyond this for another six months from April 1, 2021 will become necessary and is being planned due to the particular impact on certain sectors.
Christoph Schmidl
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Update on the taxation of foreign employers without a permanent establishment
blog.payroll Update on the taxation of foreign employers without a permanent establishment
The Austrian Federal Ministry of Finance has updated the income tax guidelines regarding the taxation of foreign employers without a permanent establishment, which changes last year’s amendment and aligns it to the legal situation before January 2020. A permanent establishment for payroll purposes is defined as any fixed local facility or establishment maintained by the employer in the country for a period of more than one month, if it serves to carry out the activity performed by the employee.
אילוסטרציה של מפת עולם
GMS Global expatriate tax guide
Working overseas offers an opportunity for business and personal growth. However, employers have to make sure that remuneration is competitive, and that tax, social security and pension issues associated with relocation are addressed.