Within the framework of the inflation relief packages against the current inflation, not only employees but also employers will be relieved through the planned reductions in non-wage labor costs.
Reduction of the accident insurance contribution
Already in June, it was decided with the inflation relief package I (Federal Law Gazette I 93/2022) to reduce the accident insurance contribution to be paid by employers from currently 1.2% to 1.1%. This will apply as of 1.1.2023, both to fully insured employees and to marginally employed persons.
Reduction of the employer‘s contribution
With the inflation relief package II (Federal Law Gazette I 163/2022), the reduction of the employer's contribution to the Family Burden Equalization Fund from currently 3.9% to 3.7% was now also decided at the end of October. This admendment will come into force in two steps:
- For calendar years 2023 and 2024, the reduction of the employer’s contribution will only apply under certain conditions.
- From 2025, the contribution rate of 3.7% will apply without restriction.
The condition for the contribution reduction in the calendar years 2023 and 2024 is that this reduction must be stipulated either in wage-forming regulations (e.g. in the collective agreement) or internally for all employees or certain groups of employees. In principle, the internal determination is possible without any formalities, but the Ministry of Labor recommends a corresponding file note for possible controls:"Pursuant to section 41 para 5a no 7 of the Family Burden Equalization Act, the employer's contribution for all employees for whom the contribution is to be paid will be determined at 3.7% of the contribution base in the years 2023 and 2024. "According to the FAQ of the Ministry of Labor, the internal determination can be made for all employees who are required to pay contributions. Thus, this is also possible for independent contractors and for shareholder-managers with significant shareholdings (cf. section 41 para 2 Family Burden Equalization Act).
Authors:
Julia Mäder
julia.maeder@bdo.at
+43 5 70 375 - 1521
Thomas Neumann
thomas.neumann@bdo.at
+43 5 70 375 - 1720
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