<html><head><style></style><style></style><style></style><meta content="MSHTML 11.00.10570.1001" name="GENERATOR"><title>New tariff system for collective agreement social fund from 1. July 2026</title></head><body><h3>New tariff system for collective agreement social fund from 1. July 2026</h3><div>July 1 2026 is changed in the tariff system. From the WebUpdate 29.01.54 or 29.02.38, the new tariff system is available from July 2026. With this, the new surcharges Z15 and Z16 for collective agreement social fund can be reported on the mBGM. When importing the web update, the tariff groups are updated in all datasets from 2026. Make sure that all users who work in the Payroll package restart the program after importing the web update.</div><div><br></div><div>The surcharges Z15 "Contribution social fund monitoring trade" and Z16 "Contribution social fund building cleaning trade" are social fund contributions for certain collective agreements and were not previously reported via the tariff system or have not been deducted from the responsible social insurance provider. For contributions due from 1. July 2026, the contribution basis is the maximum contribution basis defined according to the General Social Insurance Act (ASVG), BGBl. Nr. 189/1955, valid general contribution basis up to the amount of the maximum contribution basis according to § 45 ASVG. The contributions due from 1. July 2026 are deducted from the responsible social insurance provider and forwarded to the social fund according to § 18b par. 1 Employment contract law Adjustment Act (AVRAG).</div><div><br></div><div>In the program PAYROLL – master data – employee, you will find the field " Social insurance funds" on the tab "Insurance" in which, starting from the web update above, the two additional options "Monitor care trade" and "Individual cleaning trade" are available. In the program "Employee", the column " Social insurance funds" can be displayed and processed efficiently on the list of employees. Use the filter option, for example, to filter by a specific collective agreement and use the function "Edit column". The surcharge is of course only determined and shown on the mCBN starting from July 2026. The field "social insurance funds" can, however, be set to prepare before the July settlement.</div><div><br></div><div>Further information can be found in our Online Help:  <a href="[HELP]\OES\Documents\1545423756000101490.html" target="_self">Collective agreement social fund</a> </div><div><br></div><div>In a current preliminary draft, the Bureau is considering "of special payments (§ 49 par. 2 ASVG) special contributions to the social fund with the same hundredth rate each". This preliminary draft would require a renewed adjustment of the tariff system by the social insurance provider. Of course, this would then be implemented again as soon as possible on the program side. We will inform you about further changes to the subject in time. </div>
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