24-Hour Care in Austria: Costs and Support for Families in 2026

If a family member needs help around the clock, 24-hour care (24-Stunden-Betreuung) can make it possible for them to remain at home. However, it also involves significant costs. Austria provides monthly support, and part of the remaining expense may be deductible as an extraordinary expense for tax purposes.

How can 24-hour care be arranged?

Care provided in a private household is governed by the Household Care Act (Hausbetreuungsgesetz). It covers help with household management and everyday activities, as well as the necessary presence of the caregiver.

There are two main options:

• Self-employed caregiver (selbstständige Betreuungsperson), who works as a business operator.
• Employed caregiver (unselbstständige Betreuungsperson), who works under an employment relationship.

The choice affects the cost, the amount of support available and the family’s legal and administrative duties.

Who can receive state support?

The conditions for the support scheme (Förderung der 24-Stunden-Betreuung) include:

• The person receiving care needs day-and-night care.
• They receive at least care allowance at level 3 (Pflegegeld).
• Their monthly net income does not exceed 2,500 euros.

The income limit increases by 400 euros for each dependent relative and by 600 euros for each dependent relative with a disability. Income generally does not include the care allowance, special payments (Sonderzahlungen), family allowance, childcare allowance or housing benefit. Assets are not taken into account.

There are also requirements concerning the caregiver. It must be demonstrated that the caregiver:

• has theoretical training essentially equivalent to the training for a home help worker (Heimhilfe), or
• has professionally cared for the person concerned for at least six months, or
• performs certain nursing or medical tasks on the instructions and under the supervision of a qualified nurse or doctor.

How much support is available?

• Self-employed caregiver: 400 euros per caregiver per month, up to 800 euros per month for two caregivers, with an annual maximum of 9,600 euros.
• Employed caregiver: 800 euros per caregiver per month, up to 1,600 euros per month for two caregivers, with an annual maximum of 19,200 euros.

The so-called 28-day rule applies to self-employed caregivers: if one self-employed caregiver provides uninterrupted care for at least 28 days, the support is 800 euros per month.

Individual federal states may provide additional contributions, so different conditions can apply depending on where the care takes place.

Where and how do you apply?

The first point of contact and the place to submit the application is the regional office of the Sozialministeriumservice (SMS) (Landesstelle des Sozialministeriumservice). An online application is also possible. Separate forms are used when changing caregivers or adding another self-employed caregiver.

After the application, qualified nurses carry out a mandatory home visit (Hausbesuch). This is a condition for receiving the support and also serves to check the quality of care.

What duties apply when the caregiver is employed?

If the caregiver is employed, the person receiving care or a relative becomes the employer. They remain a private individual rather than becoming a business operator, but they must fulfil all employer obligations, including:

• Signing an employment contract and the legally required employment record (Dienstschein).
• Registering the caregiver with social insurance before work begins. For the first employee, the employer must first request an employer account number (Dienstgeberkontonummer) from the ÖGK.
• Paying social insurance contributions and the housing construction contribution (Wohnbauförderungsbeitrag).
• Withholding and paying wage tax (Lohnsteuer) by the 15th of the following month.
• Preparing monthly payroll statements, keeping payroll records, and providing special payments, continued pay during sick leave and paid holiday.
• Submitting the annual wage statement (Jahreslohnzettel) by the end of January, or electronically by the end of February.

Pay must comply with the minimum wage tariff for domestic employees (Mindestlohntarif). A working period of no more than 14 days must be followed by an equally long period of free time.

Accommodation in 2026

• Full month: 196.20 euros added to the wage.
• Half month: 98.10 euros added to the wage.
• One day: 6.54 euros added to the wage.

If total monthly wages exceed 1,095 euros, contributions must also be paid to the Family Burdens Equalisation Fund (Familienlastenausgleichsfonds). No municipal tax applies to a private household.

If the caregiver is employed by an organisation such as Caritas, Hilfswerk or Volkshilfe, the family has no registration obligation with the tax office or the insurance provider.

Can care costs be deducted from tax?

Yes. Care fees, agency fees and medicines may be claimed in the following year as an extraordinary expense in an employee tax assessment (Arbeitnehmerveranlagung) or an income tax return. The care allowance and the support must be deducted from the costs.

The person receiving care or a spouse living as the sole earner can claim the expense without a deductible (Selbstbehalt). Other people who are legally obliged to provide support, such as children, may also claim it, but an income-dependent deductible of between 6 and 12 percent is applied.

Keep the invoices for seven years.

Example from 2025

The annual cost of two self-employed caregivers is 31,754.40 euros. After deducting care allowance at level 5 (14,482.80 euros) and the support (9,600 euros), 7,671.60 euros can be claimed as an extraordinary expense.

Frequently asked questions

Do assets affect eligibility?

No. The assessment considers monthly net income; assets are not taken into account.

What is the 28-day rule?

If one self-employed caregiver provides continuous care for at least 28 days, the monthly support is 800 euros.

When must an employed caregiver be registered?

Registration must take place before work begins with the ÖGK location responsible for the place where the care is provided. Electronic registration is also possible through the ELDA system.

Practical steps for arranging 24-hour care

1. Assess whether the person needs day-and-night care and confirm the care allowance level.
2. Choose between a self-employed caregiver, direct employment or a caregiver employed by an organisation.
3. Check the monthly net income limit of 2,500 euros and the rules for dependent relatives.
4. Collect evidence of the caregiver’s training or professional care experience.
5. Submit the application to the relevant regional office of the Sozialministeriumservice (SMS).
6. Arrange and complete the mandatory home visit (Hausbesuch).
7. If employing the caregiver directly, complete registration with the ÖGK before work begins and set up payroll administration.
8. Keep invoices and records for seven years, then claim eligible remaining costs in the relevant tax return.

This article is based on information from publicly available sources and is not legal, tax, employment or medical advice. For individual guidance, contact the relevant authority or a qualified professional.

Source: oesterreich.gv.at