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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Austria /4. Withholding on benefits-in-kind / 4.1 Valuation of benefits

4.1 Valuation of benefits

Austria

4.1�� Valuation of benefits

Benefits-in-kind must be added to pay and taxed and subject

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2.1.5 Zero taxation for under 26 year olds

7.1 Business travel and subsistence

8.2 Failure to pay over withheld amounts

6.1.1 EU social security agreement

4.2 Company car

5.3 Foreign employers

12. Checklist for employers

4.12 Beneficial loans

2.2 Social security contributions

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

1.2 How are filings done?

2.2.4 Contributions for employers of 20+ employees

3.4 Private medical insurance

3.7.2 Sick pay

3.7.7 Occasional leave

3.3 Leave of absence

9.6.2 Holiday pay

1.4.2 Employee leaving indemnity (TFR)

3.2.1 Travel meals and per diems

3.2 French national minimum wage (SMIC)