What is 67 1
Section 67 EStG 1988
(1) If the employee receives other, in particular one-off payments in addition to the current wages from the same employer (e.g. 13th and 14th monthly payments, rewards), the wage tax for other payments within the sixth of the year in accordance with Paragraph 2 after deduction of the amounts specified in Paragraph 12 mentioned amounts
for the first 620 euros
for the next 24 380 euros
for the next 25,000 euros
for the next 33 333 euros
Other earnings are not taxed at these fixed tax rates if the sixth of the year in accordance with Paragraph 2 does not exceed EUR 2,100. The exemption of 620 euros and the exemption limit of 2,100 euros are not to be taken into account for withdrawals in accordance with Paragraph 3, Paragraph 4, Paragraph 5, first division, Paragraph 6 to 8 and Paragraph 10.
(2) The sixth of the year is one sixth of the current remuneration already received and converted to the calendar year. If the other remuneration in accordance with Paragraph 1 is more than one sixth of the year or, after deduction of the amounts specified in Paragraph 12, more than 83 333 euros, this excess remuneration is to be taxed in the month in which it is paid out in accordance with Paragraph 10. When calculating the sixth of the year, the current payment that is paid out together with the other payment must already be taken into account. If any other payment is made in a calendar year before the first current payment is due, this first current payment must be converted to the calendar year in its anticipated amount. Tax-free current payments in accordance with Section 3, with the exception of current income in accordance with Section 3 Paragraph 1 Z 10, 11 and 15 lit. 11, are not counted towards the sixth of the year. In a calendar year, the employer may not tax more than one sixth of the current remuneration accrued in the calendar year as other remuneration at the fixed tax rates in accordance with Paragraph 1 (Section 77 Paragraph 4a), with the exception of those in Section 77 Paragraph 4a Z 1 lit a to j.
(3) The wage tax on severance payments, the amount of which is determined by a multiple of the current wage dependent on the duration of the employment relationship, is calculated in such a way that the collectively agreed wage tax applicable to the current wage is multiplied by the same number as that in the calculation corresponds to the multiple applied of the severance payment. If the wage tax is lower when applying the tax rate of 6%, the severance payments are taxed at 6%. Severance pay is to be understood as the one-off compensation paid by the employer to an employee when the employment relationship is terminated
Regulations of regional authorities,
officially approved service (salary) regulations of corporations under public law,
a collective agreement or
the work regulations applicable to employees of the Austrian Federation of Trade Unions
is to be achieved.
The above provisions are on
Remuneration and compensation within the meaning of Section 14 of the Remuneration Act as well as similar payments and compensation based on state law regulations,
Remuneration and compensation within the meaning of Section 5 of the Constitutional Court Act,
Severance payments through the vacation and severance pay fund on the basis of the Construction Workers Vacation and Severance Pay Act, Federal Law Gazette No. 414/1972
apply. The wage tax on severance payments and capital amounts (Sections 55 and 67 BMSVG) from BV-Kassen is 6%. If the severance payment or the capital amount is transferred to an insurance company for the payment of pensions, to a credit institute for the exclusive acquisition of shares in a pension investment fund (Section 108b in conjunction with Section 17 BMSVG or similar Austrian legal provisions) or to a pension fund, no wage tax is due. The lump-sum settlement of accrued pensions is subject to a wage tax of 6%. Additional severance payments within the meaning of this provision for periods for which there is a claim against a BV-kasse are taxable according to paragraph 10.
(4) The wage tax on severance payments for widowers 'or widows' pensions, which are paid on the basis of federal or state statutory provisions on the basis of remarriage, is calculated in such a way that the collectively agreed wage tax applicable to the last current widower's or widow's pension is the same is multiplied, which corresponds to the multiple used in calculating the severance payment amount. If the wage tax is lower when applying the tax rate of 6%, the severance payment for the widower's or widow's pension is taxed at 6%. These provisions also apply
on the replacement of widowers 'or widow's pensions on the basis of federal or state legal regulations or on the replacement of widowers' or widow's pensions on the basis of the statutes of the pension and support institutions of the chambers of the self-employed and
on severance payments within the meaning of § 269 ASVG and comparable severance payments to surviving dependents within the framework of statutory pension insurance or comparable severance payments to surviving dependents based on the statutes of the pension and support institutions of the chambers of self-employed people.
(5) For employees who are subject to the Construction Workers Vacation and Severance Pay Act (BUAG), Federal Law Gazette No. 414/1972, the following applies:
Half of the vacation remuneration, the vacation compensation or the severance payment in accordance with §§ 8 to 10 BUAG and the bridging compensation in accordance with § 13m Paragraphs 1 and 3 BUAG are to be treated as other payments and taxed at 6%.
Other remuneration, contrary to Paragraph 2 (sixth of the year), is to be taxed in accordance with Paragraphs 1 and 2 insofar as this is not one twelfth of the current remuneration already received within a calendar year before deduction of the contributions specified in Paragraph 12 exceed. Excess amounts are to be added to the current payment of the wage payment period in which they are paid.
(6) Other remuneration that accrues upon or after the end of the employment relationship (such as voluntary severance payments and severance payments, with the exception of severance payments made by BV-Kassen and payments for the waiver of work for future wage payment periods) are subject to the following provisions with the tax rate tax of 6%:
The tax rate of 6% is to be applied to a quarter of the current remuneration of the last twelve months, but at most to the amount that corresponds to nine times the monthly maximum contribution basis according to § 108 ASVG.
Beyond the scope of item 1, the tax rate of 6% is to be applied to an amount that depends on the proven length of service in the case of voluntary severance payments. With a proven
Period of service from
is an amount up to
2/12 of the current remuneration for the last 12 months
3/12 of the current remuneration for the last 12 months
4/12 of the current remuneration for the last 12 months
6/12 of the current remuneration for the last 12 months
9/12 of the current remuneration for the last 12 months
12/12 of the current remuneration for the last 12 months
to be taxed at the tax rate of 6%. However, if the number of regular payments on which the calculation is based is applied to three times the monthly maximum contribution basis in accordance with Section 108 ASVG, this is only taxed at 6%.
Severance payments already received during this period of employment within the meaning of paragraph 3 or in accordance with the provisions of this paragraph as well as existing claims to severance payments within the meaning of paragraph 3 reduce the tax-privileged amount resulting from item 2.
The employee must provide evidence of the length of service to be taken into account as well as whether and to what extent severance payments within the meaning of Paragraph 3 or this Paragraph have already been paid; Up to which point in time the employment relationships can be proven is up to the employee. Evidence is to be taken from the employer to the salary account (§ 76).
Paragraph 2 does not apply to amounts that are taxable at 6% according to no.1 or no.2.
Insofar as the limits of item 1 and item 2 are exceeded, such other payments as a current payment at the time of payment are subject to taxation according to the wage tax rate of the respective calendar month.
The above provisions only apply to those periods for which there are no entitlements to a BV-kasse.
(Note: Paragraph 7 repealed by Federal Law Gazette I No. 118/2015)
(8) The following applies to the other remuneration listed below:
Sums for settlement based on judicial or extrajudicial settlements are to be entered in the calendar month of payment in accordance with Paragraph 10, unless they are taxable according to Paragraph 3, 6 or the last sentence at the fixed tax rate. In doing so, after deduction of the related contributions within the meaning of § 62 Nos. 3, 4 and 5, one fifth is to be left tax-free, but no more than one fifth of the maximum monthly contribution basis according to § 108 ASVG; Paragraph 2 does not apply. If such comparison sums are incurred during or after the end of the employment relationship and if they are paid out for periods of time for which there is an entitlement to a BV-kasse, they are taxable up to an amount of 7,500 euros at the fixed tax rate of 6%; Paragraph 2 does not apply.
Compensation for termination must be recorded in accordance with Paragraph 10 in the calendar month of the payment. After the deduction of the related contributions within the meaning of § 62 Z 3, 4 and 5, one fifth is to be left tax-free, but no more than one fifth of nine times the monthly maximum contribution basis according to § 108 ASVG.
Subsequent payments for past calendar years that are not based on an arbitrary postponement of the payment date are to be recorded in the calendar month of the payment in accordance with paragraph 10, unless they are taxable at the fixed tax rate according to Paragraph 3 or 6. In doing so, after deduction of the related contributions within the meaning of § 62 nos. 3, 4 and 5, one fifth is to be left tax-free. Insofar as the additional payments concern current wages for the current calendar year, the wage tax is to be calculated by rolling up the relevant wage payment periods.
Compensation payments (vacation allowances, vacation severance payments and voluntary severance payments or severance payments for these claims) for unused vacation, insofar as they relate to current wages, are to be recorded as current wages, insofar as they relate to other payments, as other payments in the calendar month of payment.
Payments for pension severance payments, the present value of which does not exceed the amount within the meaning of Section 1 (2) no.1 of the Pension Fund Act, are taxed at half the tax rate that results from the wage payment period if the reference is evenly distributed over the months of the calendar year.
Remuneration that is incurred during or after the end of the employment relationship within the framework of social plans as a result of changes in the company within the meaning of Section 109 Paragraph 1 Items 1 to 6 of the Labor Constitution Act or comparable statutory provisions, unless they are not subject to the tax rate of 6% according to Paragraph 6. are to be taxed up to an amount of 22,000 euros at half the tax rate that results from an even distribution of the reference over the months of the calendar year as the wage payment period.
Additional payments in insolvency proceedings are taxable at 6% insofar as they relate to payments in accordance with Section 67 (3), (6) or (8) (e or f). One fifth of the remaining additional payments is to be left tax-free after deduction of the related contributions within the meaning of § 62 nos. 3, 4 and 5. Subsequent payments for remuneration in accordance with Section 3 Paragraph 1 Item 10 remain tax-free within the framework of the statutory provisions, whereby in these cases no tax-free fifth is to be considered. The remaining amount is to be taxed as a current payment with a provisional current wage tax of 15%.
(9) Other earnings that are taxed at fixed tax rates are not taken into account when assessing income tax. Section 41 (4) must be observed. The multiplied standard wage tax of paragraphs 3 and 4 as well as the collective wage tax of paragraph 8 letters e and f also apply as a fixed tax rate.
(10) Other payments that do not fall under Paragraphs 1 to 8 are, like an ongoing payment, to be taxed at the time of payment according to the wage tax rate of the respective calendar month. These payments do not increase the sixth of the year according to Paragraph 2.
(11) Paragraphs 1, 2, 6 and 8 also apply to the assessment of employees.
(12) The contributions within the meaning of § 62 nos. 3, 4 and 5 due to remuneration that are taxable at fixed tax rates must be deducted before the fixed tax rates are applied.
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