On 9 October 2023, the Federal Government concluded an agreement regarding the budget. The big trophy for the liberal parties within the government is the expansion of the flexi-job system. However, to concede to the worries of the socialist and green parties (and the trade unions), the system is also made stricter.
Flexi-jobs were initially created in 2015 for the hospitality sector (hotels, restaurants and bars) to compensate for the introduction stricter control mechanisms for VAT etc. In 2018 the system was expanded to 10 more sectors (incl. supermarkets, retail, bakeries and hair and beauty salons) and now the system is set to expand its reach to 12 additional sectors as from 1 January 2024.
In principle flexi-jobs are smaller jobs that allow employees who are already working full-time or at least 4/5 elsewhere to earn some additional income in a tax-friendly way, as the employee would not pay income tax nor social security contributions (only the employer had to pay social contributions of 25%).
The new sectors include: Read more
