14.05.2020

COVID-19-bedingter Dienstfreistellungsanspruch für Risikogruppen (Stand: 13.5.2020)

Zum Schutz bestimmter Dienstnehmer vor einer Ansteckung mit COVID-19 anlässlich ihrer beruflichen Tätigkeit wurde mit § 735 ASVG ein Entgeltfortzahlungsanspruch für bestimmte gefährdete Risikogruppen geschaffen. Sofern ein Dienstnehmer dem Dienstgeber ein entsprechendes COVID-19-Risiko-Attest vorlegt, hat dieser Dienstnehmer Anspruch auf Freistellung von der Arbeit unter Fortzahlung des Entgelts. Der Dienstgeber hat in diesem Fall Anspruch auf […]

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07.04.2020

Lohnsteuerliche und sozialversicherungsrechtliche Erleichterungen durch das 3. COVID-19 Gesetz

1. Steuerfreier und sozialversicherungsfreier Betrag für zusätzliche Entlohnung in Zusammenhang mit der COVID-19-Krisensituation (§ 124b Z 350 EStG, § 49 Abs 3 Z 30 ASVG) Für zusätzliche Zulagen oder Bonuszahlungen, die ausschließlich aufgrund der COVID-19 Krise geleistet werden, steht im Kalenderjahr 2020 ein steuerfreier und sozialversicherungsfreier Betrag von bis zu 3.000 Euro zu. Die Regelung […]

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