{"id":96526,"date":"2019-01-30T15:01:59","date_gmt":"2019-01-30T14:01:59","guid":{"rendered":"https:\/\/www.oeh.ac.at\/social-and-tax-information-and-benefits-of-oeh-work\/"},"modified":"2023-06-20T16:45:59","modified_gmt":"2023-06-20T16:45:59","slug":"social-and-tax-information-and-benefits-of-oeh-work","status":"publish","type":"page","link":"https:\/\/www.oeh.ac.at\/en\/social-and-tax-information-and-benefits-of-oeh-work\/","title":{"rendered":"Social and tax information and benefits of \u00d6H work"},"content":{"rendered":"\t\t
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Here you will find important social and tax information as well as an overview of the benefits of \u00d6H work. This information applies to all those who perform a function for the \u00d6sterreichische Hochsch\u00fcler_innenschaft (\u00d6H). <\/strong>If you have any questions or suggestions regarding this information, please contact the Department for Social Policy of the \u00d6H-Bundesvertretung<\/a>.<\/p>

\u00d6H expense allowance(function fee)<\/h4>

Tax<\/strong>
The money you receive at the \u00d6H for your function is a functionary fee according to \u00a7 29 Z 4 of the Income Tax Act (EStG). Such a fee must be taxed in any case if you exceed the relevant annual income limit of \u20ac 11,000 together with other income.<\/p>

Social security<\/strong>
The functionary fee can never be subject to social security contributions because it is not income from employment.<\/p>

Tuition Assistance<\/strong>
Since the \u00d6H expense allowance (functionary fee) is income in the sense of the Income Tax Act, it counts as income and is therefore relevant for the additional income limit (\u20ac 15,000\/year).<\/p>

Family allowance<\/strong>
Since the \u00d6H expense allowance (functionary fee) is income in the sense of the Income Tax Act, it counts as income and is therefore relevant for the additional income limit (\u20ac 15,000\/year).<\/p>

Orphan’s pension<\/strong>
There is no fixed income limit for the receipt of the orphan’s pension. It is important to note, however, that orphans’ pensions are only due if the child’s work capacity is predominantly occupied by the education. The \u00d6H expense allowance is generally irrelevant.<\/p>

\u00d6H Benefits<\/h4>

Extension of the period of entitlement to family and study allowances<\/strong>
Periods as a student representative have the effect of extending the period of entitlement for both the family allowance and the study allowance. For each semester of employment, you may extend your eligibility period by one quarter-up to one full semester. The exact extent depends on the activity.<\/p>

More detailed information can be found on the form that must be attached to the application for extension confirmed by the \u00d6H. In the case of family allowance, the application is addressed to the tax office of the parent entitled to the allowance, in the case of study allowance to the relevant scholarship office<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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