Two or More Jobs in Austria: Tax and Social Insurance

In Austria, you may have more than one employment relationship at the same time. However, this can have tax and social insurance consequences. Each employer calculates deductions separately, so you may later have to pay additional tax or contributions. Not every secondary job is permitted, so check the rules before starting one.

Key points

• Having several employment relationships can result in later tax and social insurance payments.
• As a general rule, an employee tax return (Arbeitnehmerveranlagung) is mandatory above an annual income of 14.517 euros.
• With several low-income (geringfügig) jobs, monthly earnings are added together. If they exceed the limit, health and pension insurance contributions must be paid later.
• Part of the contributions paid later may be claimed back in the tax return.
• A general ban on secondary employment cannot be imposed on part-time employees.

When can having several jobs result in additional tax?

Each employer calculates wage tax (Lohnsteuer) only on the salary that they pay. If you have several employment relationships, an income amount that was tax-free on its own may be taxed later, or a tax liability may arise only after the salaries are added together.

Two points are important:

• As a general rule, an annual income above 14.517 euros makes an employee tax return mandatory. Until 2024, this threshold was 13.981 euros.
• If you have only two low-income jobs, or your annual income remains below 14.517 euros, you should not expect an additional tax payment.

How is annual income calculated?

Annual income is calculated as follows:

1. All regular payments (laufende Bezüge) for one month are added together.
2. The amount is multiplied by 12.
3. Social insurance contributions, work-related expenses (Werbungskosten), special expenses (Sonderausgaben) and extraordinary burdens (außergewöhnliche Belastungen) are deducted.
4. The remaining amount is the basis for calculating tax.

Different rules apply to one-off payments (Sonderzahlungen), such as holiday pay and Christmas pay.

How does social insurance work with several jobs?

If none of your jobs is below the low-income employment threshold (Geringfügigkeitsgrenze), contributions are deducted automatically and you have no separate task to complete.

The situation is different if you have several low-income jobs. As a general rule, this type of employment provides accident insurance only. To determine whether the threshold has been exceeded, all earnings from the relevant calendar month are added together. If the total exceeds the threshold, you must later pay health and pension insurance contributions. In return, you are covered by accident, health and pension insurance.

If your total earnings remain below the monthly threshold, you do not have to expect a later payment.

When and how are social insurance contributions paid?

You do not have to register yourself: the social insurance provider will contact you automatically. Once a year, it assesses the health and pension insurance contributions retrospectively.

Part of the contributions paid in this way may be refunded through the employee tax return.

How much can you get back through the tax return?

If you work several jobs but earn too little to pay wage tax, you may claim back part of your social insurance contributions in the tax return. This is paid as negative tax (Negativsteuer).

• From the 2016 tax year: 50%, up to 400 euros
• From the 2021 tax year: 55%, up to 400 euros
• From the 2024 tax year: 55%, up to 463 euros

From the 2020 tax year, you may also receive the so-called social insurance bonus (SV-Bonus) if you are entitled to the supplement to the transport tax credit (Zuschlag zum Verkehrsabsetzbetrag). This can increase the maximum refund by up to 752 euros.

Are you allowed to take a secondary job?

Before starting a new employment relationship, always check whether it is permitted. The employer’s interests are protected by the prohibition of competition (Konkurrenzverbot). Breaching it can result in immediate dismissal (Entlassung) and a claim for damages.

Whether a secondary job is permitted depends on the employment contract, which may contain a specific ban. For part-time employees, however, a general ban on secondary employment does not apply.

The law uses different wording for workers and employees:

• Worker (Arbeiter): without the employer’s consent, they may not carry out secondary activities that disadvantage the employer, such as undeclared work.
• Employee (Angestellter): without consent, they may not operate an independent commercial business or conclude commercial transactions in the employer’s line of business for their own account or for someone else’s account.

If the contract requires notification, you must inform the employer about a permitted secondary job. It is also advisable to inform the employer when there is no such obligation.

Remember that the total hours worked across all jobs must not exceed the statutory maximum working time (Höchstarbeitszeit).

Frequently asked questions

What is the difference between a prohibition of competition and a competition clause?

The prohibition of competition applies while the employment relationship continues. By contrast, a competition clause (Konkurrenzklausel) prohibits certain work after the employment relationship has ended.

Do I definitely have to pay contributions with two low-income jobs?

Only if your combined earnings in one calendar month exceed the low-income employment threshold. If the total remains below it, there is no later payment.

Do I have to register with the social insurance provider?

No. The social insurance provider contacts you automatically and assesses the contributions retrospectively once a year.

What determines whether a tax return is mandatory?

As a general rule, an employee tax return is mandatory when annual income exceeds 14.517 euros.

Practical steps before taking another job

1. Check your employment contract for a secondary-employment or notification requirement.
2. Make sure the work does not breach the prohibition of competition (Konkurrenzverbot).
3. Add together the hours from all jobs and check that they remain within the statutory maximum working time (Höchstarbeitszeit).
4. If you have several geringfügig jobs, track your earnings for each calendar month and compare the combined amount with the threshold.
5. Keep your pay and contribution records so you can complete the employee tax return (Arbeitnehmerveranlagung) and claim any eligible refund.

This information is based on sources available online and is not advice. Use it at your own risk. For professional guidance, contact a lawyer, legal professional, health professional, employment-law or employment specialist, or another relevant professional.

Source: oesterreich.gv.at