Regular and Special Payments (Laufende und sonstige Bezüge)
Definition
Austrian payroll distinguishes two kinds of pay: regular pay (laufende Bezüge, the regular monthly salary) and special payments (sonstige Bezüge, mainly the 13th and 14th salary, but also bonuses). Special payments are taxed favourably under § 67 (1) EStG: the first €620 a year are free, above that just 6.00 % applies within the Jahressechstel (annual sixth). Social insurance differs too: special payments carry no chamber-of-labour levy and, under § 54 ASVG, have their own annual cap instead of the monthly Höchstbeitragsgrundlage.
Key figures by year
The chamber-of-labour levy applies to regular pay only, so employee social insurance on the 13th and 14th salary is lower by that rate. For special-payment social insurance, twice the monthly Höchstbeitragsgrundlage applies as the annual limit.
See also
- Special payments (§ 67), the preferential taxation in detail.
- Höchstbeitragsgrundlage, monthly cap and annual cap for special payments.
- Lohnsteuer, the taxation of regular pay.
- •§ 67 Abs 1 und 2 EStG
- •§ 49 Abs 2 ASVG
- •§ 54 Abs 1 ASVG (RIS)