Compensation tax fund
The compensation tax fund (ATF) is set up at the Austrian Federal Ministry of Labor, Social Affairs, Health and Consumer Protection. It has legal personality and is represented by the Federal Minister for Labor, Social Affairs, Health and Consumer Protection and administered with consultation of an advisory board. The assets of the fund consist of the legally prescribed equalization taxes, interest and other benefits.
Composition of the advisory board
The advisory board consists of the chairman, two representatives of the organized war victims, four representatives of the organized disabled and three representatives sent by the federal states as well as three representatives each of the employees and the employers, one representative of the integrative companies and one representative of the Federal Ministry of Finance. The Federal Minister for Labor, Social Affairs, Health and Consumer Protection or a legally qualified employee appointed by him from the position of the Federal Ministry for Labor, Social Affairs, Health and Consumer Protection chairs the meeting. The advisory board's term of office is four years.
Employment obligation
Every employer who employs 25 or more employees in Austria is obliged to employ one so-called beneficiary disabled person for every 25 employees. For example, an employer who employs 100 employees has the obligation to employ four beneficiary disabled persons (mandatory number = 4). Certain particularly severely disabled employees, including blind people and wheelchair users, are counted twice towards the mandatory number.
If the employment obligation is not or cannot be complied with in full, the employer has to pay an equalization tax (AT) for each vacant mandatory position and month. In 2020, this amounts to 267.00 euros per month and open mandatory position. Notwithstanding this, the equalization tax for employers who employ 100 or more employees is 375.00 euros per month for each person who would have to be employed from January 1, 2020 and for employers who employ 400 or more employees, for each person who would have to be employed, from January 1, 2020, EUR 398.00 per month. The equalization tax is comparable to the equalization tax in Germany .
use
All incoming equalization taxes flow into the equalization tax fund, whose funds are earmarked for supporting the professional integration of people with disabilities. Both disabled people and their employers can receive grants from this fund in the form of benefits in kind and in cash.
Individual evidence
- ↑ a b RIS - Disability Employment Act - Consolidated Federal Law, version dated January 16, 2020
- ↑ a b c compensation tax and bonus , accessed on January 16, 2020