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Increase of commuter allowance and “commuter euro” ends

The increase of the commuter allowance and the “commuter euro” was limited to the period from May 2022 to June 2023.

The Austrian Government is currently not planning an extension and therefore, increased commuter subsidies can be used for the last time for June 2023.

Thus, as of July 2023, the old values pursuant to the legal situation in May 2022 apply. As a consequence, there will be changes to ongoing payroll accounting for 2023 once again during the year.

 

Commuter allowance as of 1 July 2023:

For journeys between the residence and the place of work on more than 10 calendar days per calendar month, the following commuter allowance can be claimed as of 1 July:

 

Small commuter allowance (per month)

Distance Residence – Place of work Lump sum

Month

Lump sum

Year

20 km to 40 km   58.00 €    696.00 €
40 km to 60 km 113.00 € 1,356.00 €
More than 60 km 168.00 € 2,016.00 €

 

Large commuter allowance (per month)

Distance Residence – Place of work Lump sum

Month

Lump sum

Year

2 km to 20 km   31.00 €    372.00 €
20 km to 40 km 123.00 € 1,476.00 €
40 km to 60 km 214.00 € 2,568.00 €
More than 60 km 306.00€ 3,672.00 €

 

People commuting on at least 8, but no more than 10 calendar days, are entitled to 2/3 of the commuter allowance, those commuting on at least 4, but no more than 7 calendar days are entitled to 1/3. People commuting on less than 4 calendar days cannot claim the commuter allowance.

 

“Commuter euro” as of 1 July 2023:

Commuters eligible for the commuter allowance may additionally claim the “commuter euro” in the amount of EUR 2 per kilometre of the distance of a single journey between the place of residence and the place of work. For commuters receiving the aliquot commuter allowance (2/3 or 1/3), the “commuter euro” must also be aliquoted to the same extent.

 

Commuters using company vehicles are not entitled to the commuter allowance or to the “commuter euro”.

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Foto von Martina Limbeck
Martina Limbeck Senior Managerin, P&O Tax Consulting
+43 699 11614701

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