No VAT net calculation when pre-tax flat-rate calculation is used

Revenue-expenditure calculators may only use the net method if sales tax and value-added tax are treated as running items that are neutral to revenue. If the value-added tax is determined in a lump-sum manner, only the gross method is permitted. Income and expenditure must be recorded gross of sales tax and value-added tax (VwGH 21 December 1999, 95/14/0005).

End of the contribution-free co-insurance
3%.4% health insurance surcharge for certain members from 2001 onwards
After the completion of the current questionnaire campaign (expected to take place in March/April 2001), contribution accrual is expected to be retroactive starting from January 1, 2001.

The contribution will be charged to the insured person. The contribution basis is the social insurance-based earned income of the previous calendar year (for 2001, 1999). For retired employees with health insurance, the contribution basis is the current pension benefit, including special payments. If an additional contribution was paid above the maximum contribution basis because there is multiple insurance, this will also be refunded from the year 2001 onwards. In total, 7.4% (4% own KV contributions + 3.4% additional contribution) will then be refunded upon request.

Exhibition of medical records
As of January 1, 2001, the employer is no longer required to issue health cards for spouses. However, he/she is free to do so. If he/she does not, the health card must be requested from the relevant health insurance provider. For children, the health cards are still to be issued by the employer.

The supplementary contribution is tax-deductible as a compulsory contribution, which results in a reduction of the wage or income tax.

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