Social Security Reimbursement for Low-Income Earners

The social security refund for low-income earners is aimed at private individuals in Vienna with low incomes who file an employee tax assessment. Under this grant, 55% to 80% of the paid social security contributions can be reimbursed, with a maximum repayment of €400 (or €500 in the case of commuter allowance) and €550 if entitled to the pensioner tax credit. A prerequisite is entitlement to the commuter or pensioner tax credit as well as the submission of an employee tax assessment application within the last five years. The funding is available indefinitely and requires the completion of form L 1 (with attachments L 1ab, L 1d, L 1k, L 1k-bF, L 1i) or an electronic application via FinanzOnline. From the start of the application period on 01.01.2016, the grant is continuously available and can be applied for at any time up to five years after the end of the respective assessment year.

The aim of this measure is to provide financial relief to low-income citizens by reimbursing social security contributions that were previously non-refundable. Tax experts confirm that particularly individuals with no or very low income benefit from the increased funding rate when the income tax is negative. The straightforward application process via FinanzOnline or the traditional submission at the Austrian Tax Office (Department IV/7, Wage Tax) guarantees prompt processing in order of receipt. Interested parties can find all necessary forms on the service portal of the Federal Ministry of Finance and may submit the application at any time, observing the five-year deadline.