Tax-Free Payments (Steuerfreie Bezüge, §3)
Definition
Austrian income tax law makes certain voluntary employer benefits tax-free, provided they are granted in addition to salary (no salary conversion). They are not part of gross pay but add to your net on top. Three common cases: the public-transport / job ticket, the childcare subsidy and the employee profit share.
Caps and treatment (2026)
| Benefit | Cap | Income tax | Social insurance |
|---|---|---|---|
| Public-transport / job ticket (§3 no 21) | ticket value | free | free |
| Childcare subsidy (§3 no 13) | € 2.000/child | free | free |
| Employee profit share (§3 no 35) | € 3.000/year | free | liable |
Note: the employee profit share is only income-tax-free, but liable to social insurance and payroll levies. All three require the benefit to be granted to all employees or defined groups, on top of existing pay.
See also
- Überstunden & Zuschläge (§ 68), tax-free premiums that are part of gross.
- Familienbonus Plus, the tax credit for children.
- Pendlerpauschale, reduced by a job ticket.
Sources: § 3 Abs 1 Z 13, 21, 35 EStG (RIS), § 49 ASVG, WKO/USP 2026.