Levying of a housing subsidy
General information
In accordance with federal law, the province of Salzburg levies a housing subsidy as an exclusively provincial tax whose amount is governed by provincial law.
Requirements
The following are liable to pay the housing subsidy:
- employees: people employed as part of an employment relationship governed by private or public law, or as homeworkers, and who are entitled to remuneration;
- employers: employers and contracting entities whose employees/homeworkers are subject to the contribution.
The following are exempt from paying the levy:
- apprentices;
- employees employed by agricultural or forestry establishments and to whom the Agricultural Labour Act [Landarbeitsgesetz] 1984 (Federal Law Gazette [BGBl.] No 287/1984) applies, and employees employed by federal, provincial, municipal or municipal association establishments;
- employees who, in addition to performing domestic tasks for an agricultural or forestry employer or for members of the employer’s household, perform services for the employer’s agricultural or forestry establishment and are not covered by the Domestic Help and Employees Act [Hausgehilfen- und Hausangestelltengesetz] (BGBl. No 235/1962);
- employees to whom the Caretakers Act [Hausbesorgergesetz] (BGBl. No 16/1970), applies;
- employees who are exempt from the statutory sickness insurance scheme due to the minimal nature of their employment pursuant to the second sentence of Section 5(1) and to Section 5(2) of the General Social Security Act (Allgemeines Sozialversicherungsgesetz – ASVG) or – where that does not apply – from the statutory pension insurance scheme;
- employees who enjoy the privileges of exterritoriality as members of foreign diplomatic representations or who, as members of consular representations or on the basis of the Federal Government Regulation of 18 January 1955, (BGBl. No 40/1955), which grants privileges and immunities to intergovernmental organisations, are exempt from wage tax.
Required documents
None in principle, as employers are required to withhold and pay the contribution on behalf of the employees who are subject to it.
Procedure
The employee’s contribution must be deducted from their salary upon payment thereof. The employer is responsible carrying out this deduction. Where an employee is liable to pay both the housing subsidy and contributions to a statutory sickness or pension insurance scheme, the institution responsible for collecting the sickness or health insurance scheme contributions must do so together with the housing subsidies within its area of competence. In this respect, sickness and pension insurance institutions are subject to the instructions of the Federal Minister for Finance.
Where the collection of the housing subsidy is not within the remit of an insurance institution, the employer concerned must pay the contribution directly to the province authorised to levy it by the 15th day of the month following payment of the salary.
Simultaneously to making this payment, the employer must submit to the respective province a written notification specifying the period to which the payment relates, the number of employees liable to pay the levy, and the total amount of the levies paid.
Costs and fees
The assessment basis for the housing subsidy is:
- for employees liable to pay the levy who are compulsorily insured under the sickness insurance scheme or are exempt from this requirement by virtue of Section 2 of the Civil Servants’ Sickness and Accident Insurance Act [Beamten-Kranken- und Unfallversicherungsgesetz – B-KUVG] (BGBl. No 200/1967), the general contribution basis for the sickness insurance scheme;
- for employees who are not compulsorily insured under the sickness insurance scheme but are compulsorily insured under the pension insurance scheme, the general contribution basis for the pension insurance scheme.
The amount of the contribution is subject to the respective provincial rules. For Salzburg, this amount is currently a flat rate of 0.5% of the assessment basis.
Deadlines
Statutory sickness and pension insurance institutions must pay the levies collected, minus the fees to which these institutions are entitled, to the province authorised to levy the contribution by the 20th day of the following month (Section 2(4)).
Where it is not within the remit of an insurance institution to collect the housing subsidy, the employer liable to pay it must do so to the province authorised to levy the contribution by the 15th day of the month following payment of the salary (Section 2(4)).
Legal bases
Federal Act on the Levying of a Housing Subsidy (Housing Subsidy Act 2018) [Bundesgesetz über die Einhebung eines Wohnbauförderungsbeitrages (Wohnbauförderungsbeitragsgesetz 2018)], BGBl. I No 144/2017, as amended
Provincial Act of 8 November 2017 establishing the Amount of the Housing Subsidy [Landesgesetz vom 8. November 2017, mit dem die Höhe des Wohnbauförderungsbeitrags festgesetzt wird], Provincial Law Gazette [LGBl.] No 125/2017, as amended
Means of redress or appeal
Appeals are governed by Part 7 of the Federal General Social Security Act.
Further information
As a rule, the collecting body is the relevant statutory sickness or pension insurance institution, which must also collect employees’ statutory social security contributions.
Competent authority
In principle, statutory sickness and pension insurance institutions are responsible for collecting the housing subsidy within their area of competence. Where, in exceptional cases, it is not within the remit of an insurance institution to collect the housing subsidy, the employer responsible for levying it must also collect it.
Authentication and signature
No data available
Assistance and problem-solving services
Depending on the specific case, the best way for employees responsible for paying the levy to obtain further information is to contact the relevant health or pension insurance institution. Where this does not apply, they should ask their employer.
Link to form
No data available
Responsible for the content
Amt der Salzburger Landesregierung [Office of the Salzburg Provincial Government]
Abteilung 8 [Department 8]
Kaigasse 2A
5020 Salzburg
Tel. 0043-662-8042-2522
Email: finanzen@salzburg.gv.at
Data protection
The authorities responsible for collecting the housing subsidy process the personal data required for this purpose.
Last update
08.06.2021