Compensation for travel between home and workplace

:: Social Security Law

According to § 49, paragraph 3, Z 20 of the ASVG, the reimbursement of the actual costs of journeys made by employees between their home and place of work social security-free.
The amount of these fees is to be determined as follows according to the information provided by the NÖ GKK:

• When using the mass transport means in real life, it is the cost of the annual or monthly ticket that applies.
• If no mass transportation method is used, even though there is one, the costs for ÖBB, the Post, etc. must be inquired about.
• If no mass public transport means are available, or if this is not feasible, a fixed amount of € 0.09 per road kilometer can be used.

Special cases:

• The employee purchases a monthly card; the employer, however, only replaces the cheaper annual card. For the exemption from contributions, it depends on what costs actually fall to the employee and at what level they are actually reimbursed by the employer (according to the collective agreement, the works agreement, the employment contract, etc.). If, for labor law reasons, only the cheaper annual card is replaced, only that is free of contribution.
• Travel expenses allowances that exceed the actual costs are subject to contribution. For example, if the employee purchases an annual card with an additional surcharge for additional private city trips (network card), the additional costs covered by the employer are subject to contribution.

Documentation obligation: The actual travel costs must be documented by keeping the receipts (annual or monthly tickets).

:: Tax law

According to § 16, paragraph 1, Z 6 of the EStG, the travel expenses, including the parking costs of the employee between their home and workplace, are excluded without exception from the traffic allowance stipulated in the collective agreement and the commuter allowance. Compensation for costs for Mass transportation (regardless of whether contribution-free or required) are subject to the LSt, DB/DZ and ComeSt.

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