[{"id":2207,"date":"2026-02-02T09:13:02","date_gmt":"2026-02-02T08:13:02","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/efficient-mapping-of-home-office-and-non-cash-benefits-with-time-recording\/"},"modified":"2026-02-03T09:58:38","modified_gmt":"2026-02-03T08:58:38","slug":"efficient-mapping-of-home-office-and-non-cash-benefits-with-time-recording","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/efficient-mapping-of-home-office-and-non-cash-benefits-with-time-recording\/","title":{"rendered":"Efficient mapping of home office and non-cash benefits with time recording"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2207\" class=\"elementor elementor-2207 elementor-2206\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-393d2d04 e-con-full e-flex e-con e-parent\" data-id=\"393d2d04\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d92ff57 elementor-widget elementor-widget-text-editor\" data-id=\"4d92ff57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In practice, home office days and meal vouchers regularly pose organizational challenges for employers and payroll accountants. In addition to labor law issues, e.g. home office \/ telework agreements, tax requirements must also be observed and documented.<\/p><p>Our time recording system offers an efficient way to reduce administrative effort, minimize sources of error and simplify cooperation between HR and payroll accounting. We show you how to do it.  <\/p><h3><b>1. HOME OFFICE: WHAT INFORMATION IS REQUIRED?<\/b><\/h3><p>For employers, there is an <b>obligation to document and provide identification<\/b> for home office days as part of payroll accounting.<\/p><p>The calendar days on which employees carry out their professional activities <b>exclusively in the home office <\/b>must be recorded. The number of these home office days must be recorded in the payroll account and shown in the pay slip (L16) \u2013 regardless of whether a home office lump sum is granted.  The <strong>teleworking allowance<\/strong> is 3 euros per day for a maximum of 100 days (= max. 300 euros per year). It is important to note that this lump sum is only due if the entire professional activity was carried out exclusively in the home office or at the designated place on that day.   <\/p><h4><b>Tip for HR &amp; Payroll:  <\/b><\/h4><p>Record home office days <b>daily or monthly.<span class=\"Apple-converted-space\"> <\/span><\/b> We recommend doing this directly in the time recording system, so you have <b>complete, traceable documentation. <\/b> <\/p><p><b>With <a href=\"https:\/\/www.coredat.com\/en\/time-tracking\/\">Coredat&#8217;s time recording<\/a> , this can then<\/b> <b>be transferred directly to the <a href=\"https:\/\/www.coredat.com\/en\/payroll\/\">payroll system<\/a> \u2013 ideal for the L16.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e99a40 elementor-widget elementor-widget-image\" data-id=\"6e99a40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"818\" height=\"622\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/01\/HO-Widget.png\" class=\"attachment-medium size-medium wp-image-2201\" alt=\"Home Office Widget \u2013 Time Tracking in the Home Office\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Employees can record home office directly when clocking in \u2013 in the time tracking widget.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a5237a elementor-widget elementor-widget-image\" data-id=\"9a5237a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"3066\" height=\"1864\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/01\/Home-Office-Erfassung.png\" class=\"attachment-large size-large wp-image-2202\" alt=\"Home Office Registration\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">The monthly overview \u2013 home office days are clearly documented and can be transferred directly to payroll accounting.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec58609 elementor-widget elementor-widget-image\" data-id=\"ec58609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"3066\" height=\"1864\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/01\/Home-Office-Report.png\" class=\"attachment-large size-large wp-image-2203\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">A home office report can be accessed at any time \u2013 especially practical for HR and payroll accountants.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbe3094 elementor-widget elementor-widget-text-editor\" data-id=\"cbe3094\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><b>2. MEAL VOUCHERS: TAX BENEFITS \u2013 BUT HOW TO TAKE THEM INTO ACCOUNT?<\/b><\/h3><p>Meal vouchers are tax-advantaged in Austria if certain conditions are met. Since 2022, this tax exemption has also applied to meals consumed in the home office, provided that they are prepared or delivered by a catering business or delivery service. <\/p><h4><b>The most important key points:<\/b><b><\/b><\/h4><ul><li>Meal vouchers worth up to <strong>8 euros<\/strong> <b>per working day <\/b>are tax-free if the vouchers can only be redeemed for the consumption of meals prepared or delivered by a restaurant or delivery service.<\/li><li>If the vouchers can also be used to buy groceries, these are up to an amount  <strong>up to max. 2 Euro <\/strong> <strong>per working day<\/strong> tax-free.<\/li><li>The benefit applies regardless of whether the meal is consumed in the office or in the home office.<\/li><li>The prerequisite is that they are <b>earmarked meal vouchers<\/b> ; a cash redemption is not tax-exempt.<\/li><\/ul><h4><b>Tip for People Partners \/ HR Business Partners:<\/b><\/h4><p><b>Tax-exempt benefits in kind <\/b>must also be <b>correctly taken into account<\/b> <b>in payroll accounting <\/b><b> \u2013 our recommendation is therefore to systematically record these items with the help of time recording <b>and then transfer them<\/b>.<\/b> <\/p><p><strong>With <a href=\"https:\/\/www.coredat.com\/en\/time-tracking\/\">Coredat time recording<\/a> , this is done by means of allowances:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-690a28c elementor-widget elementor-widget-image\" data-id=\"690a28c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"3066\" height=\"1864\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/01\/Erfassung-Zulagen.png\" class=\"attachment-large size-large wp-image-2200\" alt=\"Record home office &amp; non-cash benefits with time tracking\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Meal vouchers can be recorded directly as allowances \u2013 for each individual day.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfb5d76 elementor-widget elementor-widget-image\" data-id=\"cfb5d76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"3066\" height=\"1864\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/01\/Zulagen-Summe-MA.png\" class=\"attachment-large size-large wp-image-2204\" alt=\"Record home office &amp; non-cash benefits with time tracking\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">In the 'Time Data Totals' area, the sum of the vouchers is then automatically displayed (here in the Allowances section).<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5edc901 elementor-widget elementor-widget-text-editor\" data-id=\"5edc901\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><b>3. WHY TIME TRACKING IS A REAL ADDED VALUE HERE<\/b><\/h3><p>If you record home office\/teleworking days and meal vouchers in separate systems or manually, you increase the administrative effort and the risk of errors. An integrated time recording system provides a remedy: <\/p><ul><li><b>Central registration:<\/b> Home office days and meal vouchers granted are documented directly in the system.<\/li><li><b>Automatic evaluations:<\/b> Monthly and annual overviews are available at the touch of a button and meet the legal requirements.<\/li><li><b>Direct interfaces:<\/b> The processed data can be transferred directly to the payroll software \u2013 this simplifies the creation of the L16 payslip and reduces coordination between HR and payroll accounting.<\/li><li><b>Auditability:<\/b> Complete and traceable records support companies with internal controls and external audits (GPLP).<\/li><\/ul><h3><b>CONCLUSION<\/b><\/h3><p>Companies in Austria are obliged to correctly document both <b>home office\/teleworking days <\/b>and relevant <b>benefits in kind such as meal vouchers and to take them into account in the context of <a href=\"https:\/\/www.coredat.com\/en\/services\/\">payroll accounting<\/a> .<\/b> The number of home office days must be shown in the L16 pay slip. Using our time tracking tool not only makes daily recording easier, but also enables <b>seamless data transfer<\/b> to payroll accounting \u2013 a clear advantage for HR teams and managing directors who want to make processes efficient and legally compliant.<span class=\"Apple-converted-space\"> <\/span><\/p><p><b>Would you like to know more about how Coredat&#8217;s time recording and payroll accounting systems work together optimally?  <a href=\"https:\/\/www.coredat.com\/en\/contact\/\">We will be happy to advise you!<\/a> <\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In practice, home office days and meal vouchers regularly pose organizational challenges for employers and payroll accountants. In addition to labor law issues, e.g. home office \/ telework agreements, tax requirements must also be observed and documented. Our time recording system offers an efficient way to reduce administrative effort, minimize sources of error and simplify [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2199,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-2207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-unkategorisiert"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2207"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2207\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2199"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2208,"date":"2026-01-31T11:09:30","date_gmt":"2026-01-31T10:09:30","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/taxes-gifts-anniversaries-and-company-parties-which-allowances-currently-apply\/"},"modified":"2026-02-03T09:57:26","modified_gmt":"2026-02-03T08:57:26","slug":"taxes-gifts-anniversaries-and-company-parties-which-allowances-currently-apply","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/taxes-gifts-anniversaries-and-company-parties-which-allowances-currently-apply\/","title":{"rendered":"Taxes: Gifts, anniversaries and company parties \u2013 which allowances currently apply"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2208\" class=\"elementor elementor-2208 elementor-2180\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d9f10c e-flex e-con-boxed e-con e-parent\" data-id=\"6d9f10c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-762411c3 elementor-widget elementor-widget-text-editor\" data-id=\"762411c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>February 28 is the last deadline to submit the result of the reopened payroll runs to the responsible tax authorities \u2013 taxable gifts to employees can still be taken into account retroactively for the year 2025 up to this date.  <\/strong><\/p><p>But what allowances currently apply and what should be considered? And what about company events? We have summarised the most important regulations for you.  <\/p><h3><b>General benefits in kind<\/b><\/h3><p>Non-cash benefits \u2013 such as Christmas gifts \u2013 are tax-free and exempt from contributions up to an amount of <b>186 euros per employee and calendar year<\/b> . This limit applies <b>on an annual basis<\/b> and includes all non-cash benefits of a year. If the exemption amount is exceeded, the tax and contribution exemption <b>for the entire amount<\/b> does not apply; there is no provision for a partial exemption. If this is the case, additional tax can then still be paid in payroll accounting in the 13th or 14th run.     <span class=\"Apple-converted-space\"> <\/span><\/p><p>The beneficiary benefits in kind include material goods, gift coins and vouchers, <b>if they cannot be redeemed for cash<\/b>.<\/p><p>It is also important that it is not an individual reward for individual employees. Rather, the allowance must be granted <b>to all employees for a specific occasion<\/b> \u2013 for example, at Christmas. <\/p><h3><b>Gifts in kind for special occasions<\/b><\/h3><p><b>Gifts in kind on the occasion of a service or company anniversary<\/b> are also tax-free and contribution-free up to <b>186 euros per employee and year<\/b>. It should be noted that an anniversary is only eligible for benefits <b>from ten years of service<\/b>. <\/p><p><strong>The following anniversaries are beneficiaries:  <\/strong><\/p><ul><li><span style=\"text-decoration: underline;\">Service anniversary (employee):<\/span> 10, 20, 25, 30, 35, 40, 45 or 50 years<\/li><li><span style=\"text-decoration: underline;\">Company Anniversary (Enterprise):<\/span> 10, 20, 25, 30, 40, 50, 60, 70, 75, 80, 90, 100 years, etc.  <\/li><\/ul><p>If several anniversaries coincide in a year, <b>the allowance is not doubled<\/b> \u2013 the annual limit of 186 euros remains. <\/p><p>On the other hand, <b>monetary benefits<\/b>, such as anniversary bonuses, are not exempt from tax and contributions. These are considered other emoluments and are taxed and contributed accordingly within the framework of the <b>annual sixth<\/b> . <\/p><h3><b>Corporate events<\/b><\/h3><p>Company events such as Christmas parties, company outings or cultural events are to be considered <b>separately<\/b> . <b>Up to 365 euros<\/b> per employee per year are exempt from payroll taxes and social security contributions. <\/p><p>The allowance remains in place up to this amount even if the actual costs per person exceed 365 euros. However, the prerequisite is that participation in the event <b>is open to all employees<\/b>. <\/p><p><strong>Do you need support or have questions about it? Our <a href=\"https:\/\/www.coredat.com\/en\/services\/#payroll\">payroll team<\/a> will be happy to advise you!   <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>February 28 is the last deadline to submit the result of the reopened payroll runs to the responsible tax authorities \u2013 taxable gifts to employees can still be taken into account retroactively for the year 2025 up to this date. But what allowances currently apply and what should be considered? And what about company events? [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2209,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2208","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2208"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2208\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2209"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2196,"date":"2026-01-30T11:11:03","date_gmt":"2026-01-30T10:11:03","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/legal-innovations-changes-in-marginal-income-from-1-january-2026\/"},"modified":"2026-01-30T11:12:19","modified_gmt":"2026-01-30T10:12:19","slug":"legal-innovations-changes-in-marginal-income-from-1-january-2026","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/legal-innovations-changes-in-marginal-income-from-1-january-2026\/","title":{"rendered":"Legal innovations: Changes in marginal income from 1 January 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2196\" class=\"elementor elementor-2196 elementor-2179\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20d0689a e-flex e-con-boxed e-con e-parent\" data-id=\"20d0689a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-594b825 elementor-widget elementor-widget-text-editor\" data-id=\"594b825\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>As of <b>1 January 2026<\/b> , the marginal additional income to <b>unemployment benefit and emergency assistance<\/b> will be significantly reduced. The changes to marginal income were adopted as part of the <b>Budget Accompanying Act 2025<\/b> and affect both unemployed persons and companies that employ marginally employed persons. <\/p><h3><b>Previous legal situation<\/b><\/h3><p>Until the end of 2025, unemployed people were able to earn <b>marginally without restriction<\/b> without this having any effect on the receipt of benefits (marginal income threshold 2025: 551.10 euros gross per month will remain in place in 2026).<\/p><h3><b>New legal situation as of 2026<\/b><\/h3><p>From 1 January 2026, minor additional income will only be permitted <b>in exceptional cases defined by law<\/b> . Persons who do not fall under one of these exceptions lose their entitlement to unemployment benefit or emergency assistance if they continue to be in marginal employment. <\/p><h3><b>Significance for HR &amp; Payroll<\/b><\/h3><p>Companies that employ marginal employees should review existing employment relationships <b>promptly<\/b>. Unless there is a legal exception, <b>contract adjustments or terminations<\/b> are necessary to avoid retroactive benefit entitlements and associated risks for employees. <\/p><h3><b>Legal exceptions<\/b><\/h3><p>A marginal employment relationship is still permissible for:<\/p><ul><li><b>Continuation of existing part-time jobs<\/b><br>At least 26 weeks of marginal employment in addition to fully insured employment before becoming unemployed.<\/li><li><b>Long-term unemployed<\/b><br>After at least 365 days of receipt of benefits (unemployment benefit or emergency benefits) once for a maximum of 26 weeks.<\/li><li><b>Long-term unemployed over 50 years of age or with disability status (\u2265 50%)<\/b><br>Permanent marginal employment possible.<\/li><li><b>Re-entry after illness\/rehab<\/b><br>After at least 52 weeks of sickness, rehabilitation or retraining allowance, one-off for up to 26 weeks.<\/li><li><b>AMS measures and scholarships<\/b><br>Slight additional income during longer-lasting AMS measures (over 4 months and more than 25 hours per week), especially in the <b>case of nursing scholarships<\/b> and <b>skilled worker scholarships<\/b> , is permitted.<\/li><\/ul><h3><b>Transitional provisions<\/b><\/h3><ul><li>Persons who are <b>already in marginal employment on 1 January 2026<\/b> must end this employment <b>by 31 January 2026 at the latest,<\/b> unless an exception applies.<\/li><li>For certain groups (e.g. the long-term unemployed or those who have been ill for a long time), there is an <b>extended transition period until 1 July 2026.<\/b><\/li><li>Persons over 50 years of age or with a disability status of 50% or more are exempt from the obligation to terminate.<\/li><\/ul><h3><b>Result<\/b><\/h3><p>The marginal additional income during unemployment will be severely restricted from 2026. For HR departments and payroll accounting, a <b>timely review of existing marginal employment relationships<\/b> and an <b>adjustment of personnel planning<\/b> is essential. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>As of 1 January 2026, the marginal additional income to unemployment benefit and emergency assistance will be significantly reduced. We have summarised for you what currently applies and what this means for HR and payroll accountants. <\/p>\n","protected":false},"author":6,"featured_media":2197,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2196","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2196"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2196\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2197"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2174,"date":"2025-12-31T09:22:04","date_gmt":"2025-12-31T08:22:04","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/ayurveda-in-winter-doshas-spices-recipes-for-inner-warmth\/"},"modified":"2026-02-02T09:24:52","modified_gmt":"2026-02-02T08:24:52","slug":"ayurveda-in-winter-doshas-spices-recipes-for-inner-warmth","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/ayurveda-in-winter-doshas-spices-recipes-for-inner-warmth\/","title":{"rendered":"Ayurveda in Winter \u2013 Doshas, Spices &amp; Recipes for Inner Warmth"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2174\" class=\"elementor elementor-2174 elementor-2149\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e177d0c e-flex e-con-boxed e-con e-parent\" data-id=\"2e177d0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6acebb8a elementor-widget elementor-widget-text-editor\" data-id=\"6acebb8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>In the first part of our Ayurveda series, we dealt with the &#8220;inner sun&#8221; \u2013 the warmth that we can consciously cultivate in the dark season. Now we go one step further: We dedicate ourselves to the Ayurvedic diet in winter, the doshas, and those spices that strengthen us from within. <\/strong><\/p><p>In Ayurveda, eating is not just food intake \u2013 but a form of self-care. The right food, at the right time, in the right form \u2013 this is the simplest and at the same time deepest daily practice to harmonize the body. <\/p><h3><strong>Why doshas are so important \u2013 Ayurveda explained in an understandable way<\/strong><\/h3><p>The three doshas \u2013 Vata, Pitta and Kapha \u2013 are like inner functional principles. They describe how our body is structured, how it reacts and what it needs to stay in balance. When we understand the language of the doshas, we also understand ourselves better.  <\/p><p><b>1. Doshas explain how our body works<\/b><br>Vata, Pitta and Kapha influence our digestion, our energy, our emotional stability and our overall well-being. They are like the basic melody of our being. <\/p><p><b>2. Doshas show what is good for us individually<\/b><br>Everyone has their own dosha combination. Ayurveda explains why some people love the cold, others freeze when they sit still \u2013 and why certain foods are healing for some people, but stressful for others. <\/p><p><b>3. Doshas help detect imbalances early<\/b><br>Ayurveda sees signs of an imbalance as an invitation to self-regulation: tiredness, inner restlessness, digestive problems or irritability are indications that a dosha has become too dominant.<\/p><p><b>4. Doshas enable active health care<\/b><br>If we know which dosha prevails in our body, we can adjust our diet, sleep rhythm, exercise, massages and spices so that body and mind work in harmony.<\/p><p><b>5. Doshas connect body, mind and emotions<\/b><br>Ayurveda considers us as a whole. The doshas show us how thoughts, emotions and physical processes are interwoven \u2013 and how we can consciously create inner balance. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18c135b elementor-widget elementor-widget-video\" data-id=\"18c135b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=8jzBjFd-8YE&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af437b6 elementor-widget elementor-widget-text-editor\" data-id=\"af437b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><b>Element Feuer (Agni) \u2013 Energie &amp; Transformation<\/b><\/h3><p><b>Ayurvedische Bedeutung<\/b><br \/>Feuer (Agni) ist das Element der Umwandlung: Verdauung, Stoffwechsel, Zellregeneration \u2013 aber auch geistige Sch\u00e4rfe, Motivation und Entscheidungsf\u00e4higkeit.<\/p><p><strong>\u00dcbungen<\/strong>: Das Boot (Navasana), Plank (Brett), der Sonnengru\u00df oder die Kr\u00e4he.<\/p><p><b>Wenn Feuer im Gleichgewicht ist:<\/b><b><\/b><\/p><ul><li>gesunde Verdauung<\/li><li>klare Entscheidungen<\/li><li>innere Motivation und Fokus<\/li><\/ul><p><b>Bei zu viel Feuer:<\/b><b><\/b><\/p><ul><li>Reizbarkeit, Ungeduld<\/li><li>Entz\u00fcndungen, innere Hitze<\/li><\/ul><p><b>Bei zu wenig Feuer:<\/b><b><\/b><\/p><ul><li>M\u00fcdigkeit, Antriebslosigkeit<\/li><li>langsame Verdauung, Konzentrationsprobleme<\/li><\/ul><h3 data-start=\"310\" data-end=\"362\"><strong>Passende Yoga-\u00dcbung: Vrksasana (Baumhaltung)<\/strong><\/h3><p data-start=\"364\" data-end=\"565\"><strong data-start=\"364\" data-end=\"384\">Warum sie wirkt:<\/strong><br data-start=\"384\" data-end=\"387\" \/>Die Baumhaltung vereint Erdung und Aufrichtung. Ein Fu\u00df ist fest im Boden verwurzelt, w\u00e4hrend der K\u00f6rper in die H\u00f6he w\u00e4chst \u2013 ein zentrales Bild f\u00fcr das Erde-Element im Ayurveda.<\/p><p data-start=\"567\" data-end=\"581\"><strong data-start=\"567\" data-end=\"579\">Wirkung:<\/strong><\/p><ul data-start=\"582\" data-end=\"709\"><li data-start=\"582\" data-end=\"627\"><p data-start=\"584\" data-end=\"627\">f\u00f6rdert Gleichgewicht und Standfestigkeit<\/p><\/li><li data-start=\"628\" data-end=\"664\"><p data-start=\"630\" data-end=\"664\">st\u00e4rkt Bein- und Rumpfmuskulatur<\/p><\/li><li data-start=\"665\" data-end=\"709\"><p data-start=\"667\" data-end=\"709\">unterst\u00fctzt mentale Stabilit\u00e4t und Fokus<\/p><\/li><\/ul><p data-start=\"711\" data-end=\"831\"><strong data-start=\"711\" data-end=\"720\">Tipp:<\/strong><br data-start=\"720\" data-end=\"723\" \/>Den Blick ruhig auf einen festen Punkt richten (Drishti) \u2013 innere Stabilit\u00e4t entsteht durch \u00e4u\u00dfere Klarheit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fbc6be elementor-widget elementor-widget-video\" data-id=\"6fbc6be\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=RAkwVgX-gJU&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e90ff97 elementor-widget elementor-widget-text-editor\" data-id=\"e90ff97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><b>Yoga als Element-Balance im Alltag<\/b><\/h3><p>Die ayurvedische Sichtweise macht deutlich: Nicht mehr Leistung, sondern <b>gezielte Ausrichtung<\/b> bringt Balance. Yoga wird so zu einem Werkzeug, das hilft,<\/p><ul><li>Energie gezielt zu aktivieren oder zu beruhigen<\/li><li>k\u00f6rperliche und mentale Ressourcen bewusster zu nutzen<\/li><li>langfristig ges\u00fcnder und klarer zu agieren<\/li><\/ul><p>Gerade im Alltag, der oft zwischen Sitzen, Tempo und mentaler Daueraktivit\u00e4t pendelt, kann dieses Wissen einen echten Unterschied machen.<\/p><h3><b>Ausblick \u2013 Teil 4 der Reihe<\/b><\/h3><p>Im n\u00e4chsten Artikel folgen die Elemente <b>Wasser, Luft und Raum<\/b> \u2013 mit Fokus auf Beweglichkeit, Nervensystem, Atmung und mentale Weite sowie passenden Yoga-\u00dcbungen f\u00fcr den Ausgleich.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In the first part of our Ayurveda series, we dealt with the &#8220;inner sun&#8221; \u2013 the warmth that we can consciously cultivate in the dark season. Now we go one step further: We dedicate ourselves to the Ayurvedic diet in winter, the doshas, and those spices that strengthen us from within. In Ayurveda, eating is [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2194,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,25],"tags":[],"class_list":["post-2174","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de","category-unkategorisiert"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2174","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2174"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2174\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2194"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2121,"date":"2025-11-06T08:50:29","date_gmt":"2025-11-06T07:50:29","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/payroll-this-checklist-helps-at-the-turn-of-the-year\/"},"modified":"2025-12-14T10:22:57","modified_gmt":"2025-12-14T09:22:57","slug":"payroll-this-checklist-helps-at-the-turn-of-the-year","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/payroll-this-checklist-helps-at-the-turn-of-the-year\/","title":{"rendered":"Payroll: This checklist helps at the turn of the year"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2121\" class=\"elementor elementor-2121 elementor-2094\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3fc4d8d3 e-flex e-con-boxed e-con e-parent\" data-id=\"3fc4d8d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45c7fb8a elementor-widget elementor-widget-text-editor\" data-id=\"45c7fb8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The end of the year is fast approaching, so it&#8217;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. <\/p>\n<p><b>Accruals<\/b><\/p>\n<ul>\n<li>Check which provisions need to be made for open vacation days, overtime and overtime, severance payments, anniversaries or special payments.<span class=\"Apple-converted-space\"> <\/span><\/li>\n<li>Make sure that the parameters for the calculation are entered correctly.<\/li>\n<\/ul>\n<p><b>Open leave and time credits<\/b><\/p>\n<ul>\n<li>Make sure that open holidays and time credits are recorded correctly.<span class=\"Apple-converted-space\"> <\/span><\/li>\n<\/ul>\n<p><b>Control of time recording for the payment of overtime and home office allowance<span class=\"Apple-converted-space\"> <\/span><\/b><\/p>\n<ul>\n<li>Check that your employees&#8217; time records are accurate so that payouts are accurate.<\/li>\n<li>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. <\/li>\n<li>The home office flat rate is tax-free up to \u20ac3.00\/day for a maximum of 100 teleworking days\/year.<\/li>\n<\/ul>\n<p><b>Employee documents<\/b> <b>and contract amendments<\/b><\/p>\n<ul>\n<li>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). <\/li>\n<\/ul>\n<p><b>Marginal employment \/ accident insurance or full insurance<\/b><\/p>\n<ul>\n<li>Check whether employees who are currently in marginal employment continue to comply with the monthly marginal income threshold (\u20ac551.10 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.  <\/li>\n<\/ul>\n<p class=\"x_MsoNormal\"><b><span data-olk-copy-source=\"MessageBody\">Flat-rate employer levy (DGA)<\/span><\/b><\/p>\n<ul>\n<li class=\"x_MsoNormal\">If several marginally employed persons or freelancers work for an employer, the sum of their monthly contribution bases (excluding special payments) is used.<\/li>\n<li class=\"x_MsoNormal\">If this exceeds one and a half times the marginal income threshold (2025: \u20ac826.65), a flat-rate employer levy of 19.40% must be paid in addition to the accident insurance contribution of 1.10%.<\/li>\n<li class=\"x_MsoNormal\">Our <a href=\"https:\/\/www.coredat.com\/en\/payroll\/\" target=\"_blank\" rel=\"noopener\">payroll software<\/a> automatically takes this regulation into account.<\/li>\n<\/ul>\n<p><b>Ongoing maternity leave, partial retirement and special agreements<\/b><\/p>\n<ul>\n<li>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. <\/li>\n<\/ul>\n<p><b>Tax allowance notice<\/b><\/p>\n<ul>\n<li>Inform your employees that tax allowances from the income tax assessment must be announced in good time for the coming year.  <\/li>\n<\/ul>\n<p><b>Change of address<\/b><\/p>\n<ul>\n<li>Please inform us of any changes to residential or delivery addresses. This data is relevant for reports to the tax office and to the \u00d6GK. <\/li>\n<\/ul>\n<p><b>Benefits in kind<\/b><\/p>\n<ul>\n<li>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. <\/li>\n<\/ul>\n<p><i>Example:<\/i><i> For private use of a company car, a purchase or leasing contract as well as a registration certificate should be available.<span class=\"Apple-converted-space\"> <\/span><\/i> <\/p>\n<p><b>Changes to the company car<\/b><\/p>\n<ul>\n<li>Changes to the company car (e.g. model, CO\u2082 value, private use, discontinuation of the car) have a direct effect on the benefit in kind. Please communicate these changes. <\/li>\n<li>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. <\/li>\n<\/ul>\n<p><b>Meal vouchers<\/b><\/p>\n<ul>\n<li>Please note that meal vouchers remain tax-free only within the permissible limits (up to \u20ac 8.00 per working day for the consumption of meals in a restaurant or delivery service or \u20ac 2.00 per working day for grocery purchases).<\/li>\n<\/ul>\n<p><b>Public transport ticket<\/b><\/p>\n<ul>\n<li>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.<\/li>\n<li>Please submit a receipt if employees receive a public transport ticket.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The end of the year is fast approaching, so it&#8217;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.   <\/p>\n","protected":false},"author":6,"featured_media":2142,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2121","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2121","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2121"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2121\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2142"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2120,"date":"2025-11-05T20:30:59","date_gmt":"2025-11-05T19:30:59","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/educational-leave-part-time-education-new-rules-from-2026-what-you-need-to-know-now\/"},"modified":"2025-11-05T20:31:45","modified_gmt":"2025-11-05T19:31:45","slug":"educational-leave-part-time-education-new-rules-from-2026-what-you-need-to-know-now","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/educational-leave-part-time-education-new-rules-from-2026-what-you-need-to-know-now\/","title":{"rendered":"Educational Leave &amp; Part-Time Education: New Rules from 2026 \u2013 What You Need to Know Now"},"content":{"rendered":"<p>On 1 January 2026, comprehensive changes to <b>educational leave<\/b> and <b>part-time education<\/b> will come into force. For HR managers and payroll accountants, this results in several practice-relevant innovations, which we have summarized for you.   <\/p>\n<h3><b>1. Stricter requirements for educational leave and part-time education<\/b><\/h3>\n<p>In future, educational leave or part-time education will only be possible if the employment relationship has existed <b>continuously for at least twelve months<\/b> . This minimum period also applies to seasonal businesses \u2013 however, the period within which previous employment is added together can only be <b>two years<\/b> (previously: four years). In addition, the agreement must contain additional information in the future: <\/p>\n<ul data-start=\"1318\" data-end=\"1410\">\n<li><b>Current level of education<\/b>,<\/li>\n<li><b>specific training measure<\/b> and<\/li>\n<li><b>Educational goal<\/b>.<\/li>\n<\/ul>\n<p>In the case of <b>part-time education<\/b> , information on the <b>beginning, duration, extent and location of part-time employment<\/b> is added. Important: The agreement <g id=\"gid_2\">only becomes legally effective when the AMS approves the new further training allowance<\/g>. Without this promise, it loses its validity.    <\/p>\n<h3><strong>2. New funding logic: Further training allowance becomes further training allowance<\/strong><\/h3>\n<p>The previous <b>continuing education allowance<\/b> or <b>part-time educational allowance<\/b> will be replaced by the new <b>continuing education allowance<\/b> (\u00a7 37e AMSG). This can be granted by the AMS to partially secure one&#8217;s livelihood \u2013 <b>there is no legal entitlement<\/b>. <b>Freelancers<\/b>, employees in <b>agriculture and forestry<\/b> and <b>certain public employees<\/b> can also be supported under certain conditions.   <\/p>\n<h3><strong>3. Eligibility requirements and scope of education<\/strong><\/h3>\n<p>Before the start of the measure, the person concerned must have been employed continuously for <b>twelve months subject to unemployment insurance<\/b> . Periods of receipt of maternity benefit or childcare allowance are generally included \u2013 but not if they are in the last 26 weeks before the start of educational leave. Simplified conditions apply to persons with childcare obligations:  <\/p>\n<ul data-start=\"2813\" data-end=\"2928\">\n<li>Minimum amount of training: <b>20 hours per week<\/b>,<\/li>\n<li>in the case of childcare obligations: <b>16 hours per week<\/b>.<\/li>\n<\/ul>\n<p>In the case of degree programmes, a certificate of achievement of <b>20 ECTS<\/b> (or 16 ECTS in the case of childcare) must be submitted every six months.  <\/p>\n<h3><strong>4. Employer&#8217;s subsidy: 15% compulsory contribution for higher income<\/strong><\/h3>\n<p>A new feature <b>is a mandatory participation by employers<\/b>:<br \/>In future, companies will have to pay <b>15% of the continuing education allowance<\/b> if the gross monthly income of the person concerned is at least <b>half of the ASVG maximum contribution basis<\/b> (2025: \u20ac6,450).<\/p>\n<p>The <b>social security contributions<\/b> for this subsidy are borne by the <b>AMS<\/b>.<\/p>\n<p>For income tax purposes, the payment is treated like unemployment benefit and is only permissible up to the <b>marginal income limit <\/b>.  <\/p>\n<h3><strong>5. Amount and financing of the aid<\/strong><\/h3>\n<p>The continuing education allowance is <b>staggered according to income<\/b>:<\/p>\n<ul data-start=\"3878\" data-end=\"4094\">\n<li><b>Minimum rate:<\/b> approx. <b>\u20ac40.40 per day<\/b> (analogous to the 2025 Skilled Worker Scholarship)<\/li>\n<li><b>Maximum rate:<\/b> <b>\u20ac67.94 per day<\/b> \u2013 this corresponds to a net replacement rate of around <b>67%<\/b> with a gross salary of \u20ac4,500<\/li>\n<\/ul>\n<p>From 2026, the aid will be valorised annually with the <b>adjustment factor in accordance with \u00a7 108f ASVG<\/b> .<br \/>A total <b>budget of up to 150 million euros per year<\/b> is planned.  <\/p>\n<h3><strong>6. Conclusion for practice<\/strong><\/h3>\n<p>For HR and <strong>payroll accountants<\/strong> , the reform means <b>a new administrative and legal complexity<\/b>:<\/p>\n<ul data-start=\"4570\" data-end=\"4871\">\n<li>In future, educational leave will be more closely linked to the AMS decision.<\/li>\n<li>Employers must potentially provide subsidies and treat them correctly under social security and tax law.<\/li>\n<li>In the case of seasonal businesses and multiple employment relationships, the shortened periods must be given special attention.<\/li>\n<\/ul>\n<p>At the same time, the new model offers opportunities to train employees in a more targeted manner and to retain skilled workers in the long term \u2013 provided that administrative processes are adapted in good time.<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 1 January 2026, comprehensive changes to educational leave and part-time education will come into force. For HR managers and payroll accountants, this results in several practice-relevant innovations, which we have summarized for you. <\/p>\n","protected":false},"author":6,"featured_media":2090,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2120"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2120\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2090"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2119,"date":"2025-11-05T20:30:14","date_gmt":"2025-11-05T19:30:14","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/partial-pension-replaces-partial-retirement-what-to-consider\/"},"modified":"2025-12-04T14:50:57","modified_gmt":"2025-12-04T13:50:57","slug":"partial-pension-replaces-partial-retirement-what-to-consider","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/partial-pension-replaces-partial-retirement-what-to-consider\/","title":{"rendered":"Partial pension replaces partial retirement \u2013 what to consider"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2119\" class=\"elementor elementor-2119 elementor-2091\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59130ff6 e-flex e-con-boxed e-con e-parent\" data-id=\"59130ff6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-562ecef3 elementor-widget elementor-widget-text-editor\" data-id=\"562ecef3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"x_MsoNormal\" data-olk-copy-source=\"MessageBody\">From 2026, there will be a fundamental restructuring of the gradual transition to retirement in Austria: partial <b>retirement<\/b> will be introduced, while <b>partial retirement<\/b> will be gradually reduced. The aim is to keep older employees in the workforce longer and at the same time relieve the budget of the Public Employment Service (AMS). <\/p><h3 class=\"x_MsoNormal\"><strong>New partial pension \u2013 no AMS funding necessary  <\/strong><\/h3><p class=\"x_MsoNormal\">The new <b>partial pension<\/b> allows for a gradual withdrawal from working life. Employees can reduce their working hours by <b>25 to 75 percent<\/b> and receive a <b>pro rata pension<\/b> of 25, 50 or 75 percent of their regular pension entitlements. The benefit is paid directly from the pension insurance, which means that AMS funding is no longer necessary. The prerequisite is that there is already an entitlement to some form of old-age pension \u2013 such as a corridor, heavy labour or long-term insured pension. The partial pension can be applied for from <b>1 January 2026 <\/b>and is to be less administrative and easier to handle than partial retirement.    <\/p><h3><strong>Meanwhile, partial retirement still possible  <\/strong><\/h3><p class=\"x_MsoNormal\">Although <b>partial retirement<\/b> will remain in place for the time being, it will lose much of its attractiveness. For new agreements, the subsidised term of the <b>partial retirement allowance will be gradually shortened<\/b> \u2013 from 4.5 years in 2026 to just <b>three years from 2029<\/b>. In addition, the state subsidy for wage compensation will be reduced <g id=\"gid_3\">from 90 to 80 percent<\/g> , and <g id=\"gid_4\">part-time employment<\/g> during partial retirement will be <g id=\"gid_5\">prohibited<\/g> in the future. Overtime and overtime allowances will also no longer be included in the calculation of the funding basis from 2026.   <\/p><h3><strong>Conclusion: Partial pension simpler, but less lucrative<\/strong><\/h3><p class=\"x_MsoNormal\">While <b>partial retirement<\/b> scores with less bureaucracy and simpler rules, it usually remains financially less lucrative than the previous partial retirement. In return, the subsidy for employers will be significantly simplified, as it will no longer be necessary to apply to the AMS. <\/p><p class=\"x_MsoNormal\">Overall, the reform marks a clear change in the system: partial retirement will expire by the end of 2028, after which partial pension is to be the central instrument for a flexible pension transition.<\/p><p><strong>Tip: If possible, start partial retirement in 2025!<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>From 2026, partial retirement will be introduced in Austria, while partial retirement is to be gradually reduced. We have summarized the most important information and changes for you. <\/p>\n","protected":false},"author":6,"featured_media":2093,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2119","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2119","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2119"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2119\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2093"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2118,"date":"2025-11-05T20:27:52","date_gmt":"2025-11-05T19:27:52","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/inner-sun-what-we-can-learn-from-ayurveda-and-yoga-for-the-winter\/"},"modified":"2025-12-04T14:52:26","modified_gmt":"2025-12-04T13:52:26","slug":"inner-sun-what-we-can-learn-from-ayurveda-and-yoga-for-the-winter","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/inner-sun-what-we-can-learn-from-ayurveda-and-yoga-for-the-winter\/","title":{"rendered":"Inner Sun \u2013 What we can learn from Ayurveda and Yoga for the winter"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2118\" class=\"elementor elementor-2118 elementor-2097\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53c120a2 e-flex e-con-boxed e-con e-parent\" data-id=\"53c120a2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2da2a95b elementor-widget elementor-widget-text-editor\" data-id=\"2da2a95b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>When the days get shorter and the nights longer, it&#8217;s not just nature that retreats \u2013 we also feel the need to go within. After a trip to Sri Lanka, the land of Ayurveda and Buddhist serenity, I learned how we can find warmth, peace and energy within ourselves even in winter. <\/p><h3><strong>A country that heals<\/strong><\/h3><p>Sri Lanka \u2013 that sounds like sun, sea and exotic scents. But what touched me most was not the landscape, but the attitude of the people: health is not a medical matter there, but an art of living. Ayurveda \u2013 the &#8220;science of life&#8221; \u2013 is not studied, but lived. In the morning you drink hot water with herbs, at noon you eat warm, spicy and fresh. Massages are part of everyday life, not luxury. Everything is geared towards balance: not too much, not too little &#8211; this is the principle of the doshas, the three life energies. Especially now, in the cold season, the Vata dosha is particularly active \u2013 the principle of wind and movement. It brings cold, restlessness and dryness. The balance: warmth, peace and grounding. A warm stew, an oil massage with sesame oil, a quiet evening by candlelight \u2013 these are small but effective rituals.         <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad28ef4 elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"ad28ef4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Bild Karussell\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 5\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2025\/11\/PHOTO-2025-11-03-11-45-12-3.jpg\" alt=\"PHOTO-2025-11-03-11-45-12 3\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 5\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2025\/11\/PHOTO-2025-11-03-11-45-13-2.jpg\" alt=\"PHOTO-2025-11-03-11-45-13 2\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 5\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2025\/11\/PHOTO-2025-11-03-11-45-13-3.jpg\" alt=\"PHOTO-2025-11-03-11-45-13 3\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 5\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2025\/11\/PHOTO-2025-11-03-11-45-12.jpg\" alt=\"PHOTO-2025-11-03-11-45-12\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 of 5\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2025\/11\/PHOTO-2025-11-03-11-45-12-1.jpg\" alt=\"PHOTO-2025-11-03-11-45-12 (1)\" \/><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8cc31b elementor-widget elementor-widget-text-editor\" data-id=\"f8cc31b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><strong>Yoga \u2013 Movement that warms from the inside<\/strong><\/h3><p>On my journey, every day started with yoga at dawn. The gentle stretching, the calm breathing, the absorption in the movement &#8211; all this gives strength and warmth, without any external sun. Yoga is more than gymnastics. It is mindfulness in motion. Just a few minutes of daily practice \u2013 a sun salutation, a few conscious breaths \u2013 can bring body and mind into harmony. Especially in winter, this is an invitation to keep moving, but with serenity instead of pressure.     <\/p><h3><b>Buddhist Serenity \u2013 Accepting the Moment<\/b><\/h3><p>In the quiet temples of Sri Lanka, I learned how healing silence can be. Buddhism teaches us to accept what is \u2013 without resistance, without judgment. We can also practice this in everyday life: seeing the gray sky not as a lack, but as an invitation to rest. Instead of longing for summer, we can ask: What do I need today to be in balance? \u2013 and then listen kindly to ourselves.    <\/p><h3><b>Small rituals, big effect<\/b><\/h3><p>Perhaps this is the best realization of my journey: Health begins with attention. With small gestures that remind us that we are more than appointments and tasks. A cup of hot tea, a walk in silence, a few deep breaths \u2013 they are all expressions of self-care. Ayurveda, yoga and Buddhism show us how we can feel our inner sun even in the dark season.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d690bb5 elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"d690bb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Bild Karussell\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 4\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2025\/11\/PHOTO-2025-11-03-11-45-13.jpg\" alt=\"PHOTO-2025-11-03-11-45-13\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 4\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2025\/11\/PHOTO-2025-11-03-11-45-13-5.jpg\" alt=\"PHOTO-2025-11-03-11-45-13 5\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 4\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2025\/11\/PHOTO-2025-11-03-11-45-13-4.jpg\" alt=\"PHOTO-2025-11-03-11-45-13 4\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 4\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2025\/11\/PHOTO-2025-11-03-11-45-12-2.jpg\" alt=\"PHOTO-2025-11-03-11-45-12 2\" \/><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c60140 elementor-widget elementor-widget-text-editor\" data-id=\"9c60140\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><b>In the next issue:<\/b> How to strengthen your immune system with an Ayurvedic diet &#8211; simple, soothing recipes for the winter.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>When the days get shorter and the nights longer, it&#8217;s not just nature that retreats \u2013 we also feel the need to go within. After a trip to Sri Lanka, the land of Ayurveda and Buddhist serenity, Gabriela Fischmeister learned how we can find warmth, peace and energy within ourselves even in winter. A report.  <\/p>\n","protected":false},"author":6,"featured_media":2140,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2118","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2118","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2118"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2118\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2140"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2048,"date":"2025-08-25T09:35:01","date_gmt":"2025-08-25T08:35:01","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/commuter-allowance-under-scrutiny\/"},"modified":"2025-12-04T14:47:48","modified_gmt":"2025-12-04T13:47:48","slug":"commuter-allowance-under-scrutiny","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/commuter-allowance-under-scrutiny\/","title":{"rendered":"Commuter allowance under scrutiny"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2048\" class=\"elementor elementor-2048 elementor-2039\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6abfe09 e-flex e-con-boxed e-con e-parent\" data-id=\"6abfe09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f47f5e elementor-widget elementor-widget-text-editor\" data-id=\"7f47f5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">The commuter allowance is increasingly in the focus of GPLB audits \u2013 and for good reason! Changes such as teleworking, own account transport or the use of a public transport ticket are often not taken into account, which can lead to expensive mistakes. <\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p><h3><b><span data-contrast=\"auto\">Requirements for commuter allowance<\/span><\/b><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/h3><p><span data-contrast=\"auto\">Employees are entitled to the so-called transport tax credit, which is intended to compensate for the journeys between home and work at a flat rate &#8211; regardless of the actual costs incurred.<\/span> <\/p><p><span data-contrast=\"auto\">The commuter allowance can also be claimed if:<\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">The use of a means of mass transport is reasonable and the commute to work is at least 20 km (&#8220;small commuter allowance&#8221;).<\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Or if the commute to work is at least 2 km and the use of a means of mass transport is unreasonable or not possible due to the distance (&#8220;large commuter allowance&#8221;).<\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/li><\/ul><p><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">In principle, employees are entitled to the commuter allowance if they visit their workplace at least four times a month \u2013 a point that is particularly important for people with home office arrangements. If the distance between home and work is covered on at least eleven days in a calendar month, the full commuter allowance is entitled. With eight to ten trips per month, there are two thirds, with four to seven trips one third.  <\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">Even in the case of part-time employees who only travel to work on one or two days a week, care must be taken to ensure that the commuter allowance is taken into account on a pro rata basis \u2013 i.e. with one third or two thirds respectively. This graduation must also be taken into account when calculating the commuter euro. <\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p><h3><b><span data-contrast=\"auto\">Motor vehicle benefits in kind<\/span><\/b><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/h3><p><span data-contrast=\"auto\">There is no entitlement to the commuter allowance if the commute to work is made in an employer-owned vehicle \u2013 regardless of whether it is equipped with a combustion engine or an electric motor.<\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p><h3><b><span data-contrast=\"auto\">Commuter allowance vs. teleworking allowance<\/span><\/b><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/h3><p><span data-contrast=\"auto\">The teleworking allowance can only be claimed if the employee works exclusively in the home office on a working day \u2013 i.e. does not travel to the workplace on that day. Days on which work is done in the home office as well as visits to the company, the field service or a business trip are not included. Therefore, it should be checked whether the teleworking days stated in the pay slip contradict the commuter allowance claimed.  <\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p><h3><b><span data-contrast=\"auto\">Commuter allowance and public transport ticket<\/span><\/b><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/h3><p><span data-contrast=\"auto\">Since employers often cover the costs of public transport tickets, the question arises as to whether the commuter allowance can still be claimed.<\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">With regard to the granting of public transport tickets, the following applies in principle:  <\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">Employers can fully or partially finance tickets for public transport that are valid for a longer period of time (such as weekly, monthly or annual tickets, e.g. the climate ticket) and are valid at least near the place of residence or work, without having to recognise a benefit in kind (Section 26 (5) (b) EStG). As long as these requirements are met, the provision remains tax-free and is therefore a popular employee benefit. <\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">However, if a public transport ticket is financed by the employer, the commuter allowance must be reduced by the monthly amount paid by the employer. The commuter euro remains unaffected by this reduction and can continue to be claimed in full, provided that there is a fundamental entitlement to the commuter allowance. <\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p><h3><b><span data-contrast=\"auto\">Own account transport<\/span><\/b><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/h3><p><span data-contrast=\"auto\">If the employee uses an offered transport service on more than half of the working days during the wage payment period, he or she is not entitled to the commuter allowance for this period.  <\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">However, an employee who uses own account transport on most working days during the wage payment period, but still has to cover a certain part of the distance between his or her home and the boarding point himself, receives the commuter allowance for this part of the route.<\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p><p><span data-ccp-props=\"{}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The commuter allowance is increasingly in the focus of GPLB audits \u2013 and for good reason! Changes such as teleworking, own account transport or the use of a public transport ticket are often not taken into account, which can lead to expensive mistakes. Requirements for commuter allowance Employees are entitled to the so-called transport tax [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2134,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2048"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2048\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2134"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2049,"date":"2025-08-19T09:34:29","date_gmt":"2025-08-19T08:34:29","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/increase-in-the-e-card-service-fee\/"},"modified":"2025-12-04T14:59:28","modified_gmt":"2025-12-04T13:59:28","slug":"increase-in-the-e-card-service-fee","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/increase-in-the-e-card-service-fee\/","title":{"rendered":"Increase in the e-card service fee"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2049\" class=\"elementor elementor-2049 elementor-2034\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d302efa e-flex e-con-boxed e-con e-parent\" data-id=\"d302efa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-599a71a elementor-widget elementor-widget-text-editor\" data-id=\"599a71a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">From next year, the annual <\/span><b><span data-contrast=\"auto\">service fee for the e-card<\/span> will be<\/b><span data-contrast=\"auto\">  significantly more expensive. In the Budget Accompanying Act 2025, it was decided that   <\/span><b><span data-contrast=\"auto\">25 Euro<\/span><\/b><span data-contrast=\"auto\">  instead of the previously planned 14.65 euros. This contribution is levied once a year and helps to co-finance the benefits of statutory health insurance. As before, the amount will be collected on 15 November for the following year, depending on the situation, either directly via payroll accounting or via other agencies such as the AMS or the \u00d6GK.  <\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p>\n<p><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p>\n<p><span data-contrast=\"auto\">In addition, the amendment to the law also brings a significant <\/span><b><span data-contrast=\"auto\">innovation for pensioners<\/span><\/b><span data-contrast=\"auto\">  with itself. Until now, they were exempt from the e-card service fee, but this exemption expires at the end of 2026. From November 2026, the service fee will therefore also be levied on this group of people for the first time. The collection is automatic via the pension benefit. However, the exception remains unchanged for persons who are exempt from the prescription fee.      <\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":0,\"335559740\":240}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>From next year, the annual service fee for the e-card will be significantly more expensive. In the Budget Accompanying Act 2025, it was decided that 25 euros instead of the previously planned 14.65 euros are due.   <\/p>\n","protected":false},"author":6,"featured_media":2132,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2049"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2049\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2132"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}]