3.6 Supplementary And Overtime Payments

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Austria /3. Payroll and particular aspects of employee remuneration / 3.6 Supplementary and overtime payments

Commentary

Austria

Supplementary payments

The employer can pay their employee-supplementary payments of up to EUR 400 for 2025 and 2024 per month tax-free, if they are based on collective agreements, company agreements or statutory regulations.

The payment must be for work

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9.7.2 Civil contracts

13. Employer burden table

3.7.3 Maternity pay

1.3.1 Monthly filings

8.3 Social security penalties

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3.6 Supplementary and overtime payments

Austria

Supplementary payments

9.7.2 Civil contracts

13. Employer burden table

3.7.3 Maternity pay

1.3.1 Monthly filings

8.3 Social security penalties

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

3.4 Special payments and one-sixth rule

1.3.5 Notification of Employment (NOE)

2.3.2 Solidarity surcharge

3.7.3 Sale of shares

3.7.7 Occasional leave

8.1 Penalties for late tax filing and late payment

9.6.2 Holiday pay

2.1.1 Tax deduction cards

9.3 National collective bargaining agreement (CCNL)

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3.6 Supplementary and overtime payments

Austria

Supplementary payments

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