Up to EUR 3
Per exclusive telework day within the meaning of AVRAG § 2h.
VERIFIED PROOF RECORD · EMPLOYMENT & PAYROLL
Telework Act (TelearbG)
BGBl. I No. 110/2024 · promulgated 19 July 2024 · Austria, federal · verified 23 August 2026
At most 100 days
In the calendar year, as stated in the official provision.
Reporting condition
The telework days and allowance paid must be shown there, where the provision so requires.
1 January 2025
Directly evidenced for the AVRAG, ASVG and EStG provisions below.
Directly evidenced provisions
AVRAG § 2h (Art. 1): The act restates § 2h including its heading. It says that telework and the places where work is performed are to be agreed in writing for evidentiary reasons. AVRAG § 19(1) no. 58 sets 1 January 2025 for § 2h and expressly names new and specified existing agreements.
ASVG § 49(3) no. 31 and § 175(1a)–(1b) (Art. 5): The act replaces “Homeoffice-Pauschale” with “Telearbeitspauschale” in § 49(3) no. 31 and restates § 175(1a)–(1b). ASVG § 806 sets 1 January 2025 for both provisions.
EStG 1988 § 26 no. 9(a) (Art. 8): The official text states up to EUR 3 per exclusive telework day and at most 100 days in the calendar year, provided the telework days and allowance paid are shown in the payroll certificate or payroll report. EStG 1988 § 124b no. 453 sets 1 January 2025 for § 26 no. 9.
Official evidence
The German original in Art. 8, EStG 1988 § 26 no. 9(a), states: “Das Telearbeitspauschale beträgt bis zu drei Euro pro ausschließlichem Telearbeitstag im Sinne des § 2h des Arbeitsvertragsrechts-Anpassungsgesetzes (AVRAG), BGBl. I 459/1993, und steht für höchstens 100 Tage im Kalenderjahr zu, soweit die Telearbeitstage samt ausbezahltem Pauschale im Lohnzettel bzw. in der Lohnbescheinigung ausgewiesen sind. Dies gilt für sämtliche Dienstverhältnisse gemäß § 47 Abs. 2, sofern die Kriterien für Telearbeit gemäß § 2h AVRAG vorliegen.”
Art. 5, ASVG § 806, states: “§ 49 Abs. 3 Z 31 sowie § 175 Abs. 1a und 1b in der Fassung des Bundesgesetzes BGBl. I Nr. 110/2024 treten mit 1. Jänner 2025 in Kraft.”
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Record boundary
The cards and JSON parameters are a structured rendering only of the values and condition expressly stated in the act; they are not an independent interpretation. This record does not assert one general effective date for the entire multi-article act. The official German publication controls.
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