The end of the year is fast approaching, so it’s time to check the payroll data for the 2025 annual financial statements and the coming year for completeness and accuracy. Our checklist will help you keep track of all the important points and ensure a smooth transition to the new accounting year.
Accruals
- Check which provisions need to be made for open vacation days, overtime and overtime, severance payments, anniversaries or special payments.
- Make sure that the parameters for the calculation are entered correctly.
Open leave and time credits
- Make sure that open holidays and time credits are recorded correctly.
Control of time recording for the payment of overtime and home office allowance
- Check that your employees’ time records are accurate so that payouts are accurate.
- Also make sure that overtime allowances or all-in agreements are properly deposited and taken into account. In this context, we recommend a separate disclosure of the ordered overtime in the time management in order to obtain tax exemption for overtime bonuses.
- The home office flat rate is tax-free up to €3.00/day for a maximum of 100 teleworking days/year.
Employee documents and contract amendments
- Update employment contracts, supplemental agreements, and personnel files. Check whether changes in the new year need to be taken into account (e.g. overpayments, allowances, working time models).
Marginal employment / accident insurance or full insurance
- Check whether employees who are currently in marginal employment continue to comply with the monthly marginal income threshold (€551.10 for the years 2025 and 2026). If this limit is regularly exceeded, full insurance is necessary. Accident insurance is also compulsory for marginally employed persons.
Flat-rate employer levy (DGA)
- If several marginally employed persons or freelancers work for an employer, the sum of their monthly contribution bases (excluding special payments) is used.
- If this exceeds one and a half times the marginal income threshold (2025: €826.65), a flat-rate employer levy of 19.40% must be paid in addition to the accident insurance contribution of 1.10%.
- Our payroll software automatically takes this regulation into account.
Notification obligation according to § 109a EStG
- If you receive benefits from natural persons or certain associations of persons outside of an employment relationship and remuneration limits are exceeded, you are obliged to submit a report to the tax office for each fee recipient.
- Therefore, check regularly whether your payments fall under this obligation and make sure that they are submitted on time and correctly in order to avoid complaints.
Ongoing maternity leave, partial retirement and special agreements
- Check all current parental leave, parental leave, reintegration part-time, partial retirement models and other agreements. Pay attention to return dates and possible changes or reporting obligations.
Tax allowance notice
- Inform your employees that tax allowances from the income tax assessment must be announced in good time for the coming year.
Change of address
- Please inform us of any changes to residential or delivery addresses. This data is relevant for reports to the tax office and to the ÖGK.
Benefits in kind
- Check all current benefits in kind (e.g. company cars, company apartments, meal vouchers) for completeness and correct recording by the respective employees. Make sure that all evidence and documents for the non-cash benefit valuation are complete.
Example: For private use of a company car, a purchase or leasing contract as well as a registration certificate should be available.
Changes to the company car
- Changes to the company car (e.g. model, CO₂ value, private use, discontinuation of the car) have a direct effect on the benefit in kind. Please communicate these changes.
- If a half-benefit in kind has been deducted, it is important that the logbook is kept without gaps. Make sure that you comply with the maximum kilometres per month of 500 km so that no full benefit in kind is to be used.
Meal vouchers
- Please note that meal vouchers remain tax-free only within the permissible limits (up to € 8.00 per working day for the consumption of meals in a restaurant or delivery service or € 2.00 per working day for grocery purchases).
Public transport ticket
- If the employer covers all or part of the costs of a public transport ticket (Wiener Linien annual ticket, climate ticket), this benefit can be tax-exempt if the ticket is valid at the place of residence or work and there is a receipt for the weekly, monthly or annual ticket.
- Please submit a receipt if employees receive a public transport ticket.
