New tax -free performance bonus of up to 1,000 euros for employees!

New tax -free performance bonus of up to 1,000 euros for employees!

Österreich - Austria again introduced a tax -free performance bonus for employees in 2025. The bonus, which can be up to 1,000 euros per calendar year, enables employers to reward their employees without tax and tax. This was confirmed by Economic Minister Wolfgang Hattmannsdorfer (ÖVP) and is part of a measure that is linked to the inflation premiums of 2022 and 2023, where up to 3,000 euros could be paid out of tax free of charge. The new regulation is anchored in the government program and is to be implemented despite continuing budget consolidation. This means a clear relief for the employee who can now be paid for independently of company agreements or collective agreements.

The decision on the payment of the performance bonus lies solely at the discretion of the employer. The tax and tax-free sum of 1,000 euros is limited to each employee per calendar year. This enables not only full -time employees, but also part -time employees and marginal employees from this regulation. It is estimated that the bonus will benefit around four million employees in Austria. However, employers are not obliged to pay this premium, it remains a voluntary service.

background and support

The initiative for the introduction of the tax -free performance bonus is also supported by the industrial association (IV). The IV emphasizes that this instrument creates incentives for individual services and rewarded committed employees. As early as May 2023, Hattmannsdorfer had announced the premium, which is part of a government's comprehensive tax package. This savings package has a volume of 76 million euros for 2023 and is scheduled to bring in 696 million euros in the coming year. In the context of these austerity measures, relief for commuters also takes place.