Young, innovative and growing start-up companies often do not dispose of the necessary financial means to be able to offer monetary incentives to committed employees. The possibility of granting company shares to employees through employee share purchase plans is not particularly profitable given the current legal situation, since employees have to pay income tax when […]
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As part of the inflation relief packages, a contribution-exempt and tax-exempt inflation bonus has been introduced for employees subject to wage tax obligations. The inflation bonus does not incur wage tax, social security contributions, severance fund contributions, or non-wage labour costs (employer contribution to the family allowance fund (DB), surcharge to the employer contribution (DZ), […]
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The extension of the parking space management scheme in Vienna means that employees may face additional costs from March 2022 as a result of the recognition of a benefit in kind for company parking spaces that were previously free of charge. What will change In only a few days time, from 1 March 2022, the long […]
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