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Are there any entitlements to allowances? The issue of shifted working hours in combination with collectively agreed allowances is a classic problem in Austrian payroll accounting. Uncertainty often prevails: Does simply shifting working hours automatically entitle employees to allowances? The answer lies in the interplay of law, case law, and – above all – the precise wording of the collective agreement. What exactly is "shifted working hours"? Generally speaking, shifted wo

An underestimated risk? Labor law experts regularly discuss in various commentaries whether temporary agency workers must be subject to the special payment calculation of the user company after a certain period of assignment (keyword: principle of equal treatment). Regardless, the collective agreement for temporary agency workers (workers) provides for its own, specific calculation of special payments. The pitfalls of the special payment in detail: The 6-month average Althou

Welcome clarification from the Federal Ministry of Finance regarding GPLB audits in the temporary staffing sector In the course of recent GPLB audits, an increasing number of clients have approached us with related questions. Against this backdrop, particularly in connection with the application of the exemption provision under Section 3(1)(16b) of the Income Tax Act (EStG), the Trade Association has requested the WKÖ’s specialist department to seek urgent clarification from

A separate upload area has been set up in the BUAK portal for data transmission operators. The transfer notifications of those employees who are subject to the BUAG (Construction Workers' Leave and Severance Pay Act) must be uploaded there. At the same time, temporary employment agencies are only to be included in the SWE system if the employing company is also subject to this regulation. If the employing company is subject to the BUAG but not to the SWE system, then the temp

The most important changes: This is what companies need to know now Payroll accounting in 2026 is facing one of the most comprehensive years of reform in recent times. Numerous legal changes in labor law, tax law, and social security will come into effect simultaneously and will directly impact HR processes, payroll accounting, and personnel planning . Particularly relevant are new regulations on partial pensions , stricter rules on educational leave and part-time educati