Here you will find important social and tax information as well as an overview of the benefits of ÖH work. This information applies to all those who perform a function for the Österreichische Hochschüler_innenschaft (ÖH). If you have any questions or suggestions regarding this information, please contact the Department for Social Policy of the ÖH-Bundesvertretung.
ÖH expense allowance(function fee)
Tax
The money you receive at the ÖH for your function is a functionary fee according to § 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 € 11,000 together with other income.
Social security
The functionary fee can never be subject to social security contributions because it is not income from employment.
Tuition Assistance
Since the ÖH 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 (€ 15,000/year).
Family allowance
Since the ÖH 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 (€ 15,000/year).
Orphan’s pension
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 ÖH expense allowance is generally irrelevant.
ÖH Benefits
Extension of the period of entitlement to family and study allowances
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.
More detailed information can be found on the form that must be attached to the application for extension confirmed by the ÖH. 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.
Crediting of ÖH time for the free electives
Depending on your function, you will be credited with 2-8 ECTS points per semester in free electives for your ÖH activity, if these are provided for in the curriculum.
The form has to be confirmed by the responsible study law body. You can find it here:
Tuition fee (study fee)
At some universities, the exercise of an ÖH function can be claimed as a reason for waiving the tuition fee. Please inquire with your local university representative or contact
bipol@oeh.ac.at
§ 109A ESTG NOTIFICATIONS
Function fee (expense allowance)
The Österreichische Hochschüler_innenschaft is obliged to report earnings from function fees to the tax office if:
-
the total remuneration paid to the functionary in the calendar year for all services, including any reimbursement of travel expenses, exceeds EUR 900 net
OR -
the remuneration, including any reimbursement of travel expenses, for a single service exceeds EUR 450 net.
Contracts for work
The ÖH reports remuneration for work contracts, which persons or partnerships conclude with the ÖH, to the tax office from the following limits:
- Contract fee more than € 450
- Several work contract fee/year more than € 900