13th and 14th Salary in Austria: How Special Payments Work

In Austria, many employees receive two extra payments each year in addition to their regular salary. These are commonly called the 13th and 14th salaries. They are not automatic: the applicable rules determine whether you are entitled to them, how much you receive and when they are paid.

This article explains how the system works in 2026.

What are special payments (Sonderzahlungen)?

Special payments are a particular form of remuneration. Unlike regular pay, which is paid monthly—or weekly for some manual workers—they are paid at longer intervals in addition to regular remuneration (laufende Bezüge). For tax purposes, they are called “other remuneration” (sonstige Bezüge).

The two best-known types are:

• Holiday pay (Urlaubsgeld, Urlaubszuschuss or Urlaubsbeihilfe)
• Christmas pay (Weihnachtsgeld or Weihnachtsremuneration)

Together, these are known as the 13th and 14th salaries. Holiday pay is generally known as the 13th salary, while Christmas pay is known as the 14th salary.

Other payments may also qualify as special payments, including profit shares (Gewinnanteile), balance-sheet bonuses (Bilanzgeld), anniversary payments (Jubiläumsgeld), inventory payments (Inventurgeld), extraordinary bonuses, severance pay (Abfertigung) and special payments for pensioners. However, premiums, commissions (Provisionen) and balance-sheet bonuses do not automatically qualify as special payments. Different conditions must be met for each type of payment.

You can read more about severance pay here: Severance pay in Austria in 2026: how Abfertigung neu works.

Who is entitled to the 13th and 14th salaries?

Austria has no law that generally requires employers to pay a 13th and 14th salary. Entitlement may be established by one of three types of document:

1. Collective agreement (Kollektivvertrag) applying to the relevant sector
2. Works agreement (Betriebsvereinbarung)
3. Individual employment contract (Arbeitsvertrag)

The first document to check is the collective agreement that applies to your employment. If no applicable collective agreement exists, your employment contract may regulate the issue. These documents also specify the amount and payment date.

How much are the 13th and 14th salaries?

There is no uniform amount. The collective agreement, works agreement or employment contract determines the payment, so it can vary considerably between sectors and workplaces.

The amount of holiday pay and Christmas pay is generally based on the monthly wage or salary. Whether regularly performed overtime and bonuses are included must be regulated by the collective agreement or agreed separately.

For information about tracking overtime, see: What is the AK Zeitspeicher application used for?

When are special payments paid?

There is no single statutory payment date. The collective agreement or employment contract determines when the payment is due. In practice, the usual periods are:

• Holiday pay (Urlaubszuschuss / Urlaubsgeld): June or July
• Christmas pay (Weihnachtsremuneration / Weihnachtsgeld): November or December

How are the 13th and 14th salaries taxed?

Special payments are taxed differently from regular pay, which is beneficial for employees. The following rules apply:

• Annual sixth (Jahressechstel): A preferential wage-tax rate applies up to the amount of two average monthly payments.
• Tax-free threshold (Freigrenze): The first 620 euros is taxed at 0%.
• Minor-amount threshold (Bagatellgrenze): If the annual sixth is no more than 2,100 euros, the preferential tax is not deducted either.

There is an important detail: if an additional special payment is made during the year and this causes the annual sixth to exceed 2,100 euros, the special payments already received also become taxable.

There is no similar relief for social insurance: special payments are subject to social insurance contributions.

Important: The tax amounts were last updated on 25 May 2022. The current 2026 amounts should be checked.

What happens if you start or leave during the year?

Entitlement to the 13th and 14th salaries is linked to the working year. If you start or leave employment during the year, you are entitled to a pro-rata (aliquot) share of the special payment.

You receive the full amount only if the employment relationship existed throughout the entire calendar year or business year. Any repayment clauses (Rückverrechnungsklauseln) are regulated by the collective agreement. If the collective agreement contains no relevant provision, the special payment must be paid in proportion to the length of the employment relationship.

Frequently asked questions

Is an employer required to pay a 13th and 14th salary?

Not by law. Payment is mandatory if the applicable collective agreement, works agreement or employment contract provides for it.

Which payment is the 13th and which is the 14th salary?

Holiday pay is the 13th salary, and Christmas pay is the 14th salary. Together, they form part of the special payments.

Are the 13th and 14th salaries tax-free?

Not completely. The first 620 euros is taxed at 0%, while the remaining amount is taxed at a preferential rate. If the annual sixth is low—no more than 2,100 euros—no tax is deducted. Social insurance contributions still apply.

Do you receive a special payment if you are dismissed?

Unless the collective agreement provides otherwise, you are entitled to a share proportionate to the length of the employment relationship.

Practical steps

1. Check which Kollektivvertrag applies to your employment.
2. Review your Arbeitsvertrag and any Betriebsvereinbarung for the amount, payment dates and conditions.
3. Check whether overtime, premiums or commissions are included in the calculation.
4. If you started or left during the year, check that the payment has been calculated on an aliquot basis.
5. Review your payslip and remember that special payments are subject to social insurance contributions.
6. Verify the current 2026 tax amounts, as the figures referred to here were last updated on 25 May 2022.
7. If you need professional advice, contact a lawyer, legal professional, healthcare professional, employment-law or employment-services specialist, or another relevant professional.

This article is based on information available online and does not constitute advice. Use of the information is at your own risk.

Sources: usp.gv.at, oesterreich.gv.at, ams.at