Anniversary bonus (Jubiläumsgeld)

How an anniversary bonus is taxed, why the full tariff often applies, what the employer pays and when an anniversary gift stays free, as of 2026.

Definition

Jubiläumsgeld is money the employer pays for a service anniversary, for example after 25 years with the company. There is no statutory entitlement; whether and how much is set by the collective agreement, a works agreement or the employment contract, usually staggered by years of service and measured in monthly salaries. For tax it is a special payment (sonstiger Bezug, § 67 (1) and (2) EStG): taxed at a reduced 6.00%, but only as far as the annual sixth (Jahressechstel) still has room. For social insurance it counts as a Sonderzahlung (17.07%), and the employer pays DB, DZ and municipal tax on it. Only a gift in kind for the anniversary stays free, up to €186 a year.

Why the full tariff often applies

The annual sixth is one sixth of the year's regular pay, so with a steady salary exactly two monthly salaries. Holiday and Christmas pay are also two monthly salaries together and fill it completely. A Jubiläumsgeld in the same year then lies above the sixth and is taxed like regular pay at the tariff (§ 67 (2) and (10) EStG), not at 6.00%. Paid before the 13th salary it takes the reduced room first, but then part of the 14th spills over instead. The €620 allowance applies once a year to all special payments together.

Example: one monthly salary as Jubiläumsgeld (Vienna, 2026)

The gross is the median full-time salary 2026 (forecast), €4,230 a month, 14 times. On top comes one monthly salary as Jubiläumsgeld, once in March, once in December. The table shows what it adds and costs over the year.

Paid
Brutto
SI
Wage tax
Net added a year
Costs the employer
In March
€4,230.00
€722.06
€1,403.18
€2,104.76
€5,459.66
In December
€4,230.00
€722.06
€1,403.18
€2,104.76
€5,459.66

The timing changes nothing for the year: the wage tax on the Jubiläumsgeld is 40.00% of what remains after SI, instead of 6.00% within the annual sixth.

Frequently asked questions

As a special payment under § 67 (1) and (2) EStG: at 6.00% as far as it fits into the annual sixth, above that at the tariff like regular pay. Because holiday and Christmas pay already fill the sixth with a steady salary, the Jubiläumsgeld mostly takes the tariff. In the example above that is 40.00% wage tax on the amount after SI.
Yes. It is settled as a Sonderzahlung, with 17.07% employee share. All Sonderzahlungen of a year together, so 13th, 14th and Jubiläumsgeld, share the contribution ceiling of €13,860 (2026).
Not by statute. Many collective agreements provide it, usually staggered by years of service and measured in monthly salaries; otherwise a works agreement or the employment contract can set it. If the KV provides it, the employer must pay; if paid voluntarily, it is taxed the same way.
Only as a gift in kind, such as a watch or a voucher that cannot be exchanged for cash: up to €186 a year free of wage tax, SI and payroll levies, for a service anniversary from 10 years or a company anniversary. Cash is always Jubiläumsgeld and fully liable.
The amount plus the employer's SI share, employer contribution (DB), its surcharge (DZ) and municipal tax. In the example a monthly salary of €4,230.00 costs the employer €5,459.66.

See also

Work it out yourself

Calculator
Example 2026
Example 2027
Since 2018
Gross-to-net calculatoremployees, workers, apprentices
€4,230 gross per month+1.99%€2,831.50net per month
€4,353 gross per month+2.74%€2,908.95net per month
Employer cost calculatoremployers, HR, payroll
€4,230 gross per month+2.59%€5,491.39cost per month
€4,353 gross per month+2.89%€5,650.19cost per month
  • WKO „Jubiläumsgelder, Jubiläumsgeschenke, Sachzuwendungen anlässlich Betriebszugehörigkeitsjubiläen oder Firmenbestandsjubiläen“ (Stand 1.1.2026)
  • § 67 Abs 1, 2 und 10 EStG
  • § 3 Abs 1 Z 14 EStG
  • § 49 Abs 2 ASVG
  • § 41 FLAG, § 122 WKG, § 5 KommStG