Social Security Reimbursement Amount
The Social Security refund (often only as a negative control or abbreviated SV refund referred to) is a form of negative income tax in the Austrian income tax law .
Employees who do not pay any income tax but who still pay social security contributions receive 50 percent of the social security contributions paid, up to a maximum of EUR 400 per year as negative tax . This regulation mainly benefits employees in part-time or marginal employment as well as those in training, especially apprentices and interns . If someone is entitled to a flat-rate commuter allowance , the reimbursement increases to a maximum of 500 euros per year. This surcharge is known as the commuter surcharge .
The social security reimbursement amount is claimed in the employee tax assessment, after which it is paid out by the tax office. Since July 2017, this has mostly happened automatically, provided the tax office already knows the necessary data.
As part of the 2016 tax reform, the social security reimbursement amount was simplified and increased.
