15.05.2025

Kurzupdate zur steuerfreien Mitarbeiterprämie 2025

Nach dem Auslaufen der steuerfreien Mitarbeiterprämie per 31. Dezember 2024 haben sich viele Arbeitgebende gefragt, ob der Gesetzgeber für 2025 eine neue steuerliche Begünstigung für Bonuszahlungen und Zulagen schaffen wird. Eine solche sieht der Entwurf des Budgetbegleitgesetzes 2025 nun vor. Arbeitgebende sollen im Jahr 2025 die Möglichkeit haben, ihren Arbeitnehmenden eine steuerfreie Mitarbeiterprämie von […]

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02.02.2022

Steuerfreie Gewinnbeteiligung für Arbeitnehmer

Im Rahmen der Ökosozialen Steuerreform hat der Nationalrat am 20.01.2022 eine steuerfreie Gewinnbeteiligung von bis zu 3.000 Euro pro Kalenderjahr beschlossen. Im Fall der Gesetzwerdung sind bereits Auszahlungen in 2022 begünstigt. Die spannendste Frage für Arbeitgeber: Wie kann die Steuerbegünstigung für bestehende Prämien- und Bonusmodelle genutzt werden? Damit die Steuerbefreiung angewendet werden kann, müssen […]

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