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III.

Wage tax calculation by your employer

When computing your wage tax, your employer can already take account of certain tax exemptions or tax benefits. The following chapter gives you an overview with the following contents:

  • Travelling between home and workplace — lump sum for commuters and transportation organised by an employer; Public transport ticket (Öffi-Ticket)
  • Tax-exempt services by your employer (e.g. childcare facilities, health insurance or provisions for the future)
  • Business trips (information on the mileage allowance, as well as on per-diem allowances for business trips)
  • Other remunerations in the form of vacation pay, Christmas allowance and severance payments
  • Miscellaneous bonuses, supplements and overtime work payment
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Official Information

This content represents official guidance from the Austrian Federal Ministry of Finance. While every effort is made to ensure accuracy, tax laws may change. For binding legal advice, consult current legislation or a qualified tax professional.

Last legislative update: Tax year 2025 • Published by BMF Austria