On 27.4.2022, the National Council passed a relief package for motorists to compensate for the high fuel costs, according to which the commuter allowance will be temporarily increased by 50% from May 2022 to June 2023. The commuter allowance will also be quadrupled for this period.
The following details the new rules and how they should be reflected accordingly in the pay periods from May 2022 through June 2023
As before, a distinction must be made as to whether employees are entitled to a "small" or "large" lump-sum commuter allowance. Depending on the distance traveled between home and work, employees are entitled to a monthly lump sum of between EUR 29 and EUR 84 in addition to the previous small lump sum for commuters. The large commuter lump sum will be increased by between EUR 15.50 and EUR 153 per month. For better illustration, the following values result for the commuter lump sum:
Small commuter allowance:
|
One way trip |
Previous monthly allowance in EUR |
Additional monthly allowance from May 2022 - June 2023 in EUR |
Total per month Allowance in EUR |
|
min. 20-40 km |
58 |
29 |
87 |
| more than 40-60 km | 113 | 56,50 | 169,50 |
| more than 60 km | 168 | 84 | 252 |
Large Commuter Allowance:
|
One way trip |
Previous monthly allowance |
Additional monthly allowance from May 2022 - June 2023 in EUR |
Total per month Allowance in EUR |
|
min. 2-20 km |
31 |
15,50 |
46,50 |
| more than 20-40 km | 123 | 61,50 | 184,50 |
| more than 40-60 km | 214 | 107 | 321 |
| more than 0 km | 306 | 153 | 459 |
The increased monthly lump sums continue to be linked to the existing requirements (Section 16(1)(6)(e) to (j) of the Income Tax Act). Therefore, the number of journeys from home to work per calendar month continues to be relevant for employees to be able to claim the increased monthly amount in full or only on a pro rata basis. If, for example, an employee travels to the place of work on 4 to 7 days per calendar month, only one third of the increased monthly lump sum is entitled.
For commuters, the commuter euro is available in addition to the lump-sum commuter allowance. In the period from May 2022 to June 2023, the commuter allowance will increase by EUR 0.50/km per month for the one-way trip between home and work.
When do the increased values for the commuter allowance have to be made in the statement?
If employees have submitted a declaration that they meet the requirements for claiming the lump-sum commuter allowance, employers are obliged to take the higher monthly values for the lump-sum commuter allowance into account as soon as possible in the salary payment periods. If the higher values for the lump-sum commuter allowance cannot yet be taken into account in payroll accounting as of May 2022, the roll-up must be carried out by 31.8.2022 at the latest.
Commuter allowance and employer-financed public transport ticket
If employees have been provided with a weekly, monthly or annual travel pass or a public transport ticket by their employers, the lump-sum commuter allowance can only be taken into account for the route that is not covered by it. The use of the commuter allowance and an employer-financed public transport ticket for the same trip is not tax-advantaged.
Author:
Evelyn Köck
+43 5 70 375 - 8155
evelyn.koeck@bdo.at
Contact persons:
claudia.sonnleitner@bdo.at
+43 5 70 375 - 8701
thomas.neumann@bdo.at
+43 5 70 375 - 1720
Abonnieren Sie die neuesten Nachrichten von BDO.
Please fill out the following form to access the download.