Statutory and legislative payroll changes in Austria, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Tariff brackets indexed by two-thirds of inflation
Effective 1 Jan 2026
The Inflationsanpassungsverordnung 2026, published on 30 August 2025 (BGBl. II Nr. 191/2025), raises the inflation-linked income-tax thresholds and deduction amounts by 1.733% - two-thirds of the inflation rate. Income up to €13,539 is now taxed at 0% (previously €13,308), and the 50% rate now applies above €104,859 (previously €103,072).
For the employer
- Confirm payroll software has loaded the 2026 Lohnsteuer tariff stages before the first January pay run.
- No separate filing is needed - the indexed brackets apply automatically via the standard payroll calculation.
For the employee
- Only two-thirds of inflation is offset by the indexation, leaving some residual cold progression on an inflation-matching pay rise.
Source: EY Austria - Inflationsanpassungsverordnung 2026 · Last verified 1 October 2026
Höchstbeitragsgrundlage rises to €6,930 a month
Provisional for 2026
WKO's list of expected 2026 social insurance values puts the ASVG monthly maximum contribution base (Höchstbeitragsgrundlage) at €6,930 (€231 a day, €97,020 a year) and the ASVG marginal-earnings threshold (Geringfügigkeitsgrenze) at €551.10 a month.
For the employer
- Update the contribution ceiling and marginal-earnings threshold in payroll software for 2026, and confirm against the final published values.
For the employee
- Income above the Höchstbeitragsgrundlage is not subject to further social insurance contributions.
WKO lists these as expected (voraussichtliche) values.
Source: WKO - Voraussichtliche Werte in der Sozialversicherung 2026 · Last verified 1 October 2026
Gewerbe, Handwerk und Dienstleistung minimums rise 2.70%
Effective 1 Jan 2026
Under the 2026 collective agreement for trade, craft and services (Gewerbe, Handwerk und Dienstleistung), monthly minimum basic salaries rise by 2.70% in all employment groups from 1 January 2026, and apprentice pay rises 3.0% in all four apprenticeship years. Other sectors have their own Kollektivvertrag increases.
For the employer
- Apply the specific sector Kollektivvertrag increase relevant to the business - there is no single national minimum wage.
- An increase in the agreed minimum automatically affects only staff paid at the old minimum; above-minimum pay depends on the agreement's own terms.
For the employee
- Employees paid at the collectively agreed minimum in this sector receive a 2.70% increase from January 2026.
Source: WKO - Kollektivvertrag Gewerbe, Handwerk und Dienstleistung 2026 · Last verified 1 October 2026
Working hours mandatory on social insurance registration
Effective 1 Jan 2026
From 1 January 2026, employers must always state working hours when registering an employee with social insurance, and must report all relevant changes - such as working hours, pay or contract terms - immediately as part of their ongoing ELDA reports.
For the employer
- Capture and submit working hours at the point of social insurance registration.
- Build a process to report changes to hours, pay or contract terms via ELDA as they occur.
For the employee
- Contract changes are documented more clearly in social insurance records.
Source: Remm Steuerberatung - Angabe der Arbeitszeit bei Anmeldung ab 1.1.2026 · Last verified 1 October 2026