Time recording: Overtime in Austria 2025
Overtime is part of everyday life in many companies - but recording and evaluating it in a legally compliant manner is more complex than it first appears. In this article, we take a comprehensive look at the most important legal provisions relating to this topic in Austria. From the definition according to the Working Hours Act to collective agreement regulations and tax-free bonuses: Here you can find out how to correctly document and account for overtime while staying on the safe side legally. Especially in times of flexible working models and working from home, it is essential to keep track of the applicable regulations - this article provides you with the necessary knowledge.
Overtime in Austria: Why is it important?
They arise when employees work more than the contractually or legally agreed normal working hours. In Austria, they allow flexibility and offer additional remuneration or time off in lieu for employees. Correct recording protects the rights of employees and ensures compliance with labor law, especially in the case of flexible working models and working from home.
Legal basis: The Working Hours Act (AZG)
The Working Hours Act (AZG) regulates working hours, breaks and rest periods. Employers are obliged to document the start and end of working hours and breaks. Recording to the minute is not mandatory, but accuracy must rule out violations of the AZG.
| Default | Mandatory? | Remark |
|---|---|---|
| Start/end of working time | Yes | Must be documented |
| Breaks | Yes | Record duration and position |
| Overtime | Yes | Record separately |
| Minute-by-minute recording | No | Rounding permissible, remain fair |
| Digital recording | No | Recommended for traceability |
Overtime is also regulated in paragraph 6 of the AZG:
- Overtime work is deemed to exist if either
- the limits of the permitted normal weekly working hours are exceeded or
- the daily normal working time resulting from the distribution of these weekly normal working hours is exceeded.
- Time credits existing at the end of a flexitime period that can be carried over to the next flexitime period in accordance with the flexitime agreement, as well as time credits existing at the end of a calculation period that can be carried over to the next calculation period, are not considered overtime.
- Employees may only be required to work overtime if this is permitted under the provisions of this federal law and the employee's interests worthy of consideration do not conflict with the overtime work.
Tax-free overtime in Austria
Essential paragraphs are EStG §62 (1) and (2). These say:
- Dirt, hardship and hazard allowances as well as surcharges for Sunday work, Holiday and night work and overtime bonuses associated with this work are tax-free up to a total of EUR 400 per month.
- In addition to para. 1, bonuses for the first ten hours of overtime per month amounting to a maximum of 50% of the basic salary, up to a maximum total of 120 euros per month, are tax-free.
It is important that additional benefits are settled and paid monthly, as these tax regulations expressly apply on a monthly basis.
Collective agreement regulations
Most of the details on overtime, bonuses and compensation options are regulated by the respective collective agreements. Companies and employees must be familiar with these requirements in order to ensure legally compliant accounting. It is advisable to review the collective agreement together with internal regulations, tax advisors or legal advisors and draw up an internal set of rules.
Overtime assessment: rules at a glance
In Austria, any additional work must be remunerated with a supplement of at least 50 % or compensated by time off in lieu. On public holidays, the surcharge increases to 100 %.
| Overtime type | Surcharge | Alternative |
| Normal overtime (AZG) | +50 % | Time compensation possible |
| Overtime on public holidays | +100 % | Time compensation possible |
| Overtime according to collective agreement | According to collective agreement | Individual regulation |
The exact amounts and times can usually be found in the collective agreement.
Overtime calculation with Personnel Cloud
With Personnel cloud Austrian companies can Overtime precisely and in compliance with the law. The Cloud-based software makes it possible to record and evaluate working hours and overtime in accordance with individual company specifications, collective agreements and statutory provisions. Settings can be used to define threshold values for when overtime or extra hours apply. Surcharges for Night, weekend or public holiday work are calculated automatically. Personalwolke distinguishes between taxable and tax-free overtime and takes statutory maximum working hours into account.
Data is recorded flexibly at the workplace, on the move via smartphone or in the home office. All data is GDPR-compliant are stored in Austrian data centers and can be used for payroll accounting or exports to authorities. Personalwolke thus offers a comprehensive, legally compliant and practical solution for calculating overtime in Austria.
Avoid typical mistakes
Common errors in overtime assessment include incomplete records, failure to distinguish between overtime and extra hours and ignoring bonuses. Companies should establish clear processes that ensure complete documentation. Regular training and the use of modern Time recording software help to avoid mistakes and minimize legal risks.
Home office and mobile working
The Digital time recording is particularly important in the home office and for mobile working. It enables working times to be recorded regardless of location. Companies should ensure that the software used can also be used on the move and is easy to operate. This allows employees to document their working hours flexibly and in a legally compliant manner.
Tips for companies
- Digital time recording insert
- Train employees regularly
- Ensure transparent, complete documentation
- Regular review of legal requirements and collective agreements
- Prefer solutions for home office and mobile working
Correct time recording and overtime evaluation
is crucial for legal certainty and employee satisfaction. Digital solutions such as Personalwolke support companies in designing modern working models transparently and efficiently.
FAQs - Frequently asked questions about overtime in Austria
How much overtime can I work tax-free per month?
Up to ten hours of overtime per month are tax-free, provided certain conditions are met (max. 120 euros per month).
Does overtime have to be paid monthly?
Yes, overtime should be accounted for and paid monthly in order to comply with tax regulations.
Is overtime always financially compensated?
No, time compensation can be agreed as an alternative.
Are all overtime hours subject to bonuses?
Yes, at least 50 % surcharge is provided for by law, higher surcharges are common on public holidays, for example.
Can I refuse to work overtime?
Yes, overtime may be refused if it is not permitted by law or if it conflicts with legitimate interests.
Get free advice now
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