Employee assessment - Interesting Facts

Employee assessment - Interesting Facts


Employee assessment worthwhile for Professionals at less than one year of employment


The employee assessment, formerly used term annual compensation, can be voluntary under certain conditions. However, one should consider whether to abandon the process does not lead to the giving of money, according to the Ministry of Finance and Control Association.

Employee assessment - reclaim overpaid tax

  • Employee assessment is still often referred to in Austria as an annual compensation, as this term was in use during the last century a long time. In addition, the term Lohnsteuerausgleich is often used.
  • The employee assessment was done so that you can turn to his local tax office (using form or online) to retrieve Attributable due to legal regulations money. This can be done in total for the last five years.
  • If, at the annual balance to a credit, there is a tax refund. In the opposite case of a determined tax liability, the tax office requested the still owe the amount of money by means of assessment.

When should a predisposition by the employee

Sometimes you have to perform a tax assessment, in their own interest, the process should be open.

  • This is for example the case when a respective revenue situation has changed during the calendar year. Here, the employer has the ability to perform a so-called reel. In this case, these changes are considered equal to the income tax calculation.
  • If the employer has the process of rolling up is not performed, the employee is paid probably more income tax than would have been necessary. Was adhered too much income tax, the tax assessment is the appropriate means to recover the funds.
  • A change in the income situation also occurs very often a case of a change of employer. Here, too, can be determined by the annual adjustment under certain circumstances a tax credit.
  • The typical case for a potentially larger deposits occurs when workers were the first to start a job performance during the tax year.
  • A classic example is young people who pursue after completion of a study or education in the first half in the rest of the year employment. Since the control is designed for the entire year, a credit can be quite substantial.

Who besides his wage tax income additional income above a certain allowance (€ 730, 2011), falls under the mandatory tax assessment. Here, then a general income tax return must be created.

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