Commuting Allowance. (1) The staff member who by declaration vis-à-vis the university receives a lump sum as defined in Section 16 (1) No. (6) letters (c), (d) or (e) of the Austrian Personal Income Tax Act [Einkommensteuergesetz/EStG] 1988 shall be entitled to a commuting allowance from the day the declaration is made vis-à-vis the university. (2) With effect from 1 January 2015 the commuting allowance for every full calendar month shall, in the cases defined in 1. Section 16 paragraph (1) No. (6) letter (c) EstG 1988, amount to the following for a distance between home and workplace of at least: 20 km to 40 km EUR 18.63, more than 40 km and up to 60 km EUR 36.84, more than 60 km EUR 55.08, 2. Section 16 paragraph (1) No. (6) letter (c) EstG 1988, amount to the following for a distance between home and workplace of: at least 2 km and up to 20 km EUR 10.14, more than 20 km and up to 40 km EUR 40.23, more than 40 km and up to 60 km EUR 70.02, more than 60 km EUR 100, 3. Section 16(1) No. (6) letter (e) EstG 1988, amount to the following for trips from home to the workplace on: at least 8 but not more than 10 days per calendar month two thirds, at least four but not more than 7 days per calendar month one third of the relevant monthly amount defined in No. 1 or 2. The above monthly payments shall decrease or increase according to the change of the 2010 Consumer Price Index published by the government agency Statistics Austria or the index replacing the same compared to the index figure published for September 2012; however, changes shall not be taken into consideration unless they exceed 5% of that index figure and subsequently 5% of the index figure most recently used for adjustment. The new amounts shall apply from the first day of the month after the next month following publication of the index change by the government agency Statistics Austria. The amounts that are published by order of the Federal Chancellor and changed through adjustment shall be relevant, including the date the change enters into effect. (3) If two regular workplaces have been defined in the employment contract or Dienstzettel (Article 8 (3) and (4)) and if different routes are required to reach those workplaces, all routes as defined in paragraph 2 in conjunction with Section 16 (1) (6) EstG shall be taken into account. (4) The entitlement to a commuting allowance shall end at midnight of the day on which the prerequisites of Section 16 (1)
Appears in 4 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement, Collective Bargaining Agreement
Commuting Allowance. (1) The staff member who by declaration vis-à-vis the university receives a lump sum as defined in Section 16 (1) No. (6) letters (c), (d) or (e) of the Austrian Personal Income Tax Act [Einkommensteuergesetz/EStG] 1988 shall be entitled to a commuting allowance from the day the declaration is made vis-à-vis the university.
(2) With effect from 1 January 2015 September 2019 the commuting allowance for every full calendar month shall, in the cases defined in
1. Section 16 paragraph 16
(1) No. (6) letter (c) EstG 1988, of the Austrian Personal Income Tax Act [Einkommensteuergesetz/EStG] 1988 amount to the following for a minimum distance between home and workplace of at leastof: 20 km to 40 km EUR 18.63, 20.64 more than 40 km and up to 60 km EUR 36.84, 40.80 more than 60 km EUR 55.08,60.99
2. Section 16 paragraph (116(1) No. (6) letter (cd) EstG 1988, 1988 amount to the following for a distance between home and workplace of: at least 2 km and up to 20 km EUR 10.14, 11.23 more than 20 km and up to 40 km EUR 40.23, 44.55 more than 40 km and up to 60 km EUR 70.02, 77.54 more than 60 km EUR 100,110.74
3. Section 16(1) No. (6) letter (e) EstG 1988, 1988 amount to the following for trips from home to the workplace on: on at least 8 but not and no more than 10 days per calendar month two thirds, at least four but not 4 and no more than 7 days per calendar month one third of the relevant monthly amount defined in No. 1 or 2. The above monthly payments shall decrease or increase according to the change of in the 2010 Consumer Price Index published by the government agency Statistics Austria or the an index replacing the same compared to the index figure published for September 2012May 2019; however, changes shall not be taken into consideration unless they exceed 5% of that index figure and subsequently 5% of the index figure most recently used for adjustmentcalculation. The new amounts shall apply from the first day of the month after the next month following publication of the index change by the government agency Statistics Austria. The amounts that are published by order of the Federal Chancellor in accordance with Section 20b(2) of the Austrian Salaries Act [Gehaltsgesetz] 1956 and changed through calculation of the adjustment shall be relevant, including the date the change enters into effectbecomes effective.
(3) If two regular workplaces have been defined in the employment contract or Dienstzettel (Article 8 (3) and (4)) and if different routes are required to reach those workplaces, all routes as defined in paragraph 2 in conjunction with Section 16 (1) (6) EstG shall be taken into account.
(4) The entitlement to a commuting allowance shall end at midnight of the day on which the prerequisites of Section 16 (1)
Appears in 3 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement, Collective Bargaining Agreement for University Staff
Commuting Allowance. (1) The staff member who by declaration vis-à-vis the university receives a lump sum as defined in Section 16 (1) No. (6) letters (c), (d) or (e) of the Austrian Personal Income Tax Act [Einkommensteuergesetz/EStG] 1988 shall be entitled to a commuting allowance from the day the declaration is made vis-à-vis the university.
(2) With effect from 1 January 2015 the commuting allowance for every full calendar month shall, in the cases defined in
1. Section 16 paragraph (1) No. (6) letter (c) EstG 1988, amount to the following for a distance between home and workplace of at least: 20 km to 40 km EUR 18.63, more than 40 km and up to 60 km EUR 36.84, more than 60 km EUR 55.08,
2. Section 16 paragraph (1) No. (6) letter (c) EstG 1988, amount to the following for a distance between home and workplace of: at least 2 km and up to 20 km EUR 10.14, more than 20 km and up to 40 km EUR 40.23, more than 40 km and up to 60 km EUR 70.02, more than 60 km EUR 100,
, 3. Section 16(1) No. (6) letter (e) EstG 1988, amount to the following for trips from home to the workplace on: at least 8 but not more than 10 days per calendar month two thirds, at least four but not more than 7 days per calendar month one third of the relevant monthly amount defined in No. 1 or 2. The above monthly payments shall decrease or increase according to the change of the 2010 Consumer Price Index published by the government agency Statistics Austria or the index replacing the same compared to the index figure published for September 2012; however, changes shall not be taken into consideration unless they exceed 5% of that index figure and subsequently 5% of the index figure most recently used for adjustment. The new amounts shall apply from the first day of the month after the next month following publication of the index change by the government agency Statistics Austria. The amounts that are published by order of the Federal Chancellor and changed through adjustment shall be relevant, including the date the change enters into effect.
(3) If two regular workplaces have been defined in the employment contract or Dienstzettel (Article 8 (3) and (4)) and if different routes are required to reach those workplaces, all routes as defined in paragraph 2 in conjunction with Section 16 (1) (6) EstG shall be taken into account.
(4) The entitlement to a commuting allowance shall end at midnight of the day on which the prerequisites of Section 16 (1)
Appears in 2 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement