Overtime and Premium Relief 2026 (Überstunden und Zuschläge, § 68)
Definition
§ 68 EStG makes certain premiums free of wage tax, in two separate pots. Para 2 covers regular overtime premiums: in 2026 the first 15 overtime hours a month, up to 50.00% of the base wage, capped at €170/month. Para 1 covers Sunday, holiday and night work (SFN), related overtime premiums, dirt, hardship and hazard allowances (SEG) and holiday-work pay in a shared pot of €400/month (€600/month for predominantly night work).
Allowances by year
Tax-free is not SV-free
The § 68 tax exemption says nothing about social insurance. This distinction is the most common misconception:
For social insurance only the dirt allowance follows the tax exemption (§ 49 (3) Z 2 ASVG); hardship and hazard allowances, SFN premiums and all overtime premiums remain fully liable. Municipal tax and the employer FLAF contribution apply to all § 68 amounts anyway.
See also
- Lohnsteuer, how the tax-free part reduces the tax base.
- Tax-free benefits (§ 3), benefits on top of salary that are not part of gross.
- SI contribution rates, which contributions apply to the premiums.
- •§ 68 EStG idF BGBl. I Nr. 43/2026 (ab 1.7.2026)
- •Pay periods · § 124b Z 440, 492 und 494 EStG
- •§ 49 Abs 3 Z 2 ASVG (RIS)