Wage tax news according to the 2nd Maintenance Decree 2006 regarding the LSTR

:: Safeguard measures for the future Rz. 81

The Tax-free allowance of € 300 per year. can be used in the case of several concurrent employment relationships They are taken into account by each employer and no carry-over to the simple amount is made when (employee-)taxation takes place. If the benefit is paid in installments (e.g., € 50 per month each), these are tax-free until the annual amount of € 300 is reached.

:: Stock Options - Salary Tax Deduction Rz. 90c

Upon exercise of the option after the termination of the employment relationship, the employer must make the tax payment pursuant to § 67, paragraph 10 of the EStG, in addition to DB, DZ and KommSt. If the wage tax is not covered by the cash wage, the employee must pay the required amount to the employer. However, the employer bears the liability for the wage tax to be paid.

:: Refund of prepaid insurance periods Rz. 579a

As a result of the occurrence of a retroactive event, a delay of 5 years occurs within the calculation period of the limitation period. Modification of the tax assessment notice, in which the contributions have been included as special issues. No additional calculation However, it takes place when deducted contributions for the Repurchase of insurance periods in the Repaid by the statutory pension insurance to become (Rz. 610a).

:: Employment relationship for teachers/speakers in the context of adult education Rz. 688c, 992ff (cf. Client information January 2007)

If there is no legally regulated curriculum, wage tax liability – for otherwise self-employed lecturers – only applies if the lecturer is Course of study more than four semesters It takes time. Furthermore, an employment relationship exists when there is a Semester more than 15 lecture hours They are to be kept. However, the covers are subject to Not dem DB / DZ as well as the ComeSt. Due to a transitional provision, this activity is only permitted for Winter semester 2006/2007 still as self-employed activity To be treated. More information about the extensive and case-specific new regulation can be found in: http://www.erwachsenenbildung.at

:: SV contribution deduction for comparison payment Rz. 1102b

If the comparison payment to employees subject to the New Processing Fee exceeds €7,500, 20% of the exceeding amount remains tax-free. The withheld SV contributions are the respective sub-amounts proportionally attributed.

:: Calculation of overtime hours Tz. 1162

The number of 50%-hour overtime required for the calculation of the basic salary in the case of a total wage agreement must be substantiated if no proof or agreement in numerical terms is available. In these cases, there are no concerns when determining the allowances 20 overtime hours as an average to be used for determining the basic wage.

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