Austria’s monthly “Geringfügigkeitsgrenze” – the cut-off below which employment is considered marginal and exempt from full social-security and payroll-tax deductions – has been indexed to €551.10 with effect from 1 January 2026. The figure, published on the federal information portal oesterreich.gv.at, replaces the 2025 level of €500.91.
For international assignees this threshold matters in two ways. First, non-EU family members who accompany a key worker on a Red-White-Red Card plus frequently take up part-time or seasonal jobs under the marginal-employment regime while they master German or wait for day-care places. The higher ceiling allows them to work slightly longer hours before social-security contributions kick in, potentially improving household income.
Second, companies that pay foreign staff a small Austrian top-up while keeping most of the salary abroad must ensure that the local portion now sits either clearly below €551.10 – to stay marginal – or comfortably above it, so that registration and deduction rules are met. Erroneously hovering just above the line can expose both employer and employee to back payments and penalties.
![Austria raises ‘mini-job’ earnings ceiling to €551.10, affecting foreign assignees’ side work]()
For individual workers and HR departments seeking clarity on the paperwork that accompanies any change in remuneration or working hours, VisaHQ can provide straightforward visa and residence-permit guidance. Their Austria portal (https://www.visahq.com/austria/) lets users check requirements, submit applications and track progress online, helping to ensure that status adjustments keep pace with payroll changes.
Because the limit is recalculated every year, payroll teams should update shadow-payroll templates immediately and alert employees who invoice Austrian entities on a freelance basis. Posting-of-workers notifications (“Entsendemeldungen”) remain unaffected, but the income data entered should reflect the new ceiling where relevant.
Legal specialists also point out that marginal workers accumulate only limited accident insurance cover. Mobility managers are therefore advised to verify that corporate travel or assignment policies close any protection gaps for dependants with mini-jobs.
For international assignees this threshold matters in two ways. First, non-EU family members who accompany a key worker on a Red-White-Red Card plus frequently take up part-time or seasonal jobs under the marginal-employment regime while they master German or wait for day-care places. The higher ceiling allows them to work slightly longer hours before social-security contributions kick in, potentially improving household income.
Second, companies that pay foreign staff a small Austrian top-up while keeping most of the salary abroad must ensure that the local portion now sits either clearly below €551.10 – to stay marginal – or comfortably above it, so that registration and deduction rules are met. Erroneously hovering just above the line can expose both employer and employee to back payments and penalties.
For individual workers and HR departments seeking clarity on the paperwork that accompanies any change in remuneration or working hours, VisaHQ can provide straightforward visa and residence-permit guidance. Their Austria portal (https://www.visahq.com/austria/) lets users check requirements, submit applications and track progress online, helping to ensure that status adjustments keep pace with payroll changes.
Because the limit is recalculated every year, payroll teams should update shadow-payroll templates immediately and alert employees who invoice Austrian entities on a freelance basis. Posting-of-workers notifications (“Entsendemeldungen”) remain unaffected, but the income data entered should reflect the new ceiling where relevant.
Legal specialists also point out that marginal workers accumulate only limited accident insurance cover. Mobility managers are therefore advised to verify that corporate travel or assignment policies close any protection gaps for dependants with mini-jobs.
