09 January 2026 Austria increases minimum salary requirements for various categories of foreign employees Effective 1 January 2026, Austria increased the minimum salary requirements for various categories of foreign employees, including EU Blue Card applicants. Under the Wage and Social Dumping Combating Act (LSD-BG), employers based in the EU, EEA or Switzerland will continue to be exempt from posted worker notification requirements in Austria if their employees earn a gross monthly salary of at least EUR 8,085 (up from EUR 7,740) prior to, and during, their posting in Austria. The revised salary threshold to be eligible for this exemption went into effect on 1 January 2026. The minimum monthly salary amount must be paid 14 times a year (12 monthly payments plus two additional payments). A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details. Document ID: 2026-0152 |
