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<meta content="MSHTML 11.00.10570.1001" name="GENERATOR"><title>2026: Housing subsidy contribution in Vienna</title></head>
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<h3>2026: Housing subsidy contribution in Vienna</h3>
<div><font color="#ff0000"> <strong>Attention the SCR was returned with a later SCR below 3623497. Since the law will possibly come not 2026 but first 2027.</strong> </font> </div><div><br></div><div>The WF for the federal state Vienna is increased from 0,50 % to 0,75 % for both an employee and an employer.<br><br>If a payment for unused vacation time or termination indemnity is sufficient in one year 2026, the increased percentages for the employee and employer shares must be taken into account for the SI values of the following year. </div><div><br></div><div>Manual override of salary type 7552 is possible. This means that you manually determine the amount with the desired percentage for the WF and enter the salary type 7552 so that the income-related expenses are influenced accordingly. </div><div><br></div><div>Please note that the mCBN is currently determined and reported with the old low percentages for the WF for Vienna, since a distinction according to the federal states cannot yet be made to the current rate structure of ELDA. The old low percentage is recorded with the respective amount on the mCBN.</div><div><br>A difference is shown on the salary type 9998 "difference mBGM/billing". <br><br>The following message is displayed in the settlement check:</div><div>"Difference betw. Settlement and mBGM available, as the WF for Vienna has been raised from 2026. They are notified via customer information with which WebUpdate a new TASY is available."</div><div><br></div><div>As soon as the web update with the new tariff system is available, you have to carry out a bogus recalculation for the affected employees. For more information, see a future customer information on the given time. </div><div><br></div><div>The general notifications in the settlement control regarding the differences in payroll and mBGM do not appear if the difference is exact due to the housing subsidy contribution in Vienna. </div><div><br></div><div>If individual months still have to be settled with the old legal rule in the year after legal action, the "Payroll companies" program can store the month from which the new legal rule must be applied in the "Salary company - payroll data" field in the "Apply new legal regulation from" field. Before that the old percentage is used in the year 2026. As soon as the month specified in this field is reached, the new values are used for all months. Afterwards, a bogus recalculation is required to trigger the creation of mBGMs. Adjustment of this field is only necessary if months have to be re-entered and the old percentage for the WF in Vienna is still taken into account in the previous wage program for these months.</div><div><br></div>
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