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25. Oktober 2022
Noch bis Jahresende ist es möglich, die abgabenfreie Teuerungsprämie von bis zu 3.000 Euro an Arbeitnehmer zu überweisen.
Die Inflation kletterte in Österreich im September 2022 auf ein 70-Jahres-Hoch von 10,5 Prozent. Zuletzt wurde eine derartige Inflationshöhe im Juli 1952 gemessen. Die damit verbundenen Preissteigerungen halten die Bevölkerung im Alltag weiter im Griff. Für Arbeitgeber gibt es daher als Entlastungmaßnahme die Möglichkeit, Mitarbeiter eine Prämie von bis zu 3.000 Euro steuer- und abgabenfrei auszubezahlen.
Für die Kalenderjahre 2022 und 2023 kann jeweils eine Teuerungsprämie von bis zu 3.000 Euro an Mitarbeiter ausgezahlt werden. Dabei unterliegen 2.000 Euro nur geringen und die restlichen 1.000 Euro strikteren Voraussetzungen. Für letztere gilt die „lohngestaltenden Vorschrift“ gemäß § 68 Abs. 5 Z 1 bis 7 Einkommensteuergesetz 1988 EStG 1988.
Die Auszahlung muss über die Personalverrechnung geschehen und sich von sonstigen Sonderzahlungen deutlich unterscheiden. Zudem dürfen sie nicht als Ersatz für bisherige leistungsabhängige Bonuszahlungen aufgrund von Erfolgen oder Gewinnbeteiligungen für Arbeitnehmer gelten. Die Prämie kann auch an Mitarbeiter in geringfügiger Beschäftigung und Teilzeit überwiesen werden.
Die Beträge sind für Arbeitnehmer von der Lohnsteuer und Sozialversicherungsbeiträgen befreit und gelten daher als Netto-Prämie. Übersteigt der Gesamtbetrag der Teuerungsprämie die Höhe von 3.000 Euro, muss der darüber liegende Betrag versteuert werden.
Bis zu 6.000 Euro bis Ende 2023
Für das Jahr 2022 kann der abgabenfreie Betrag noch bis 31. Dezember ausgezahlt werden. Ab Januar gilt eine weitere Periode in der für das Kalenderjahr 2023 abermals bis zu 3.000 Euro an Arbeitnehmer ausbezahlt werden können.
Insgesamt sind so bis Ende nächsten Jahres also bis zu 6.000 Euro als Entlastung seitens der Arbeitgeber an ihre Mitarbeiter steuer- und abgabenfrei möglich.
Wirtschaftsbund Oberösterreich
We firmly believe that the internet should be available and accessible to anyone, and are committed to providing a website that is accessible to the widest possible audience, regardless of circumstance and ability.
To fulfill this, we aim to adhere as strictly as possible to the World Wide Web Consortium’s (W3C) Web Content Accessibility Guidelines 2.1 (WCAG 2.1) at the AA level. These guidelines explain how to make web content accessible to people with a wide array of disabilities. Complying with those guidelines helps us ensure that the website is accessible to all people: blind people, people with motor impairments, visual impairment, cognitive disabilities, and more.
This website utilizes various technologies that are meant to make it as accessible as possible at all times. We utilize an accessibility interface that allows persons with specific disabilities to adjust the website’s UI (user interface) and design it to their personal needs.
Additionally, the website utilizes an AI-based application that runs in the background and optimizes its accessibility level constantly. This application remediates the website’s HTML, adapts Its functionality and behavior for screen-readers used by the blind users, and for keyboard functions used by individuals with motor impairments.
If you’ve found a malfunction or have ideas for improvement, we’ll be happy to hear from you. You can reach out to the website’s operators by using the following email
Our website implements the ARIA attributes (Accessible Rich Internet Applications) technique, alongside various different behavioral changes, to ensure blind users visiting with screen-readers are able to read, comprehend, and enjoy the website’s functions. As soon as a user with a screen-reader enters your site, they immediately receive a prompt to enter the Screen-Reader Profile so they can browse and operate your site effectively. Here’s how our website covers some of the most important screen-reader requirements, alongside console screenshots of code examples:
Screen-reader optimization: we run a background process that learns the website’s components from top to bottom, to ensure ongoing compliance even when updating the website. In this process, we provide screen-readers with meaningful data using the ARIA set of attributes. For example, we provide accurate form labels; descriptions for actionable icons (social media icons, search icons, cart icons, etc.); validation guidance for form inputs; element roles such as buttons, menus, modal dialogues (popups), and others. Additionally, the background process scans all the website’s images and provides an accurate and meaningful image-object-recognition-based description as an ALT (alternate text) tag for images that are not described. It will also extract texts that are embedded within the image, using an OCR (optical character recognition) technology. To turn on screen-reader adjustments at any time, users need only to press the Alt+1 keyboard combination. Screen-reader users also get automatic announcements to turn the Screen-reader mode on as soon as they enter the website.
These adjustments are compatible with all popular screen readers, including JAWS and NVDA.
Keyboard navigation optimization: The background process also adjusts the website’s HTML, and adds various behaviors using JavaScript code to make the website operable by the keyboard. This includes the ability to navigate the website using the Tab and Shift+Tab keys, operate dropdowns with the arrow keys, close them with Esc, trigger buttons and links using the Enter key, navigate between radio and checkbox elements using the arrow keys, and fill them in with the Spacebar or Enter key.Additionally, keyboard users will find quick-navigation and content-skip menus, available at any time by clicking Alt+1, or as the first elements of the site while navigating with the keyboard. The background process also handles triggered popups by moving the keyboard focus towards them as soon as they appear, and not allow the focus drift outside it.
Users can also use shortcuts such as “M” (menus), “H” (headings), “F” (forms), “B” (buttons), and “G” (graphics) to jump to specific elements.
We aim to support the widest array of browsers and assistive technologies as possible, so our users can choose the best fitting tools for them, with as few limitations as possible. Therefore, we have worked very hard to be able to support all major systems that comprise over 95% of the user market share including Google Chrome, Mozilla Firefox, Apple Safari, Opera and Microsoft Edge, JAWS and NVDA (screen readers).
Despite our very best efforts to allow anybody to adjust the website to their needs. There may still be pages or sections that are not fully accessible, are in the process of becoming accessible, or are lacking an adequate technological solution to make them accessible. Still, we are continually improving our accessibility, adding, updating and improving its options and features, and developing and adopting new technologies. All this is meant to reach the optimal level of accessibility, following technological advancements. For any assistance, please reach out to
