Federal Emoluments Act

(1) Persons in highest federal offices and members of the National and Federal Councils are entitled to receive emoluments under the present Federal Act.

(2) Persons in highest federal offices are the Federal President, the members of the Federal Government, the State Secretaries, the President of the Court of Audit and the members of the Ombudsman Board.

(3) The persons specified in (1) above are henceforth collectively referred to as “organs”.

(1) The basic amount for calculating the organs’ emoluments, which is equivalent to the monthly emolument of a member of the National Council, shall be EUR 7,418.62.

(2) The indexation of the basic amount shall be governed by § 3 of the Federal Constitutional Act on the Limitation of Emoluments of Holders of Public Offices, BGBl. I No. 64/1997.

(1) The organs shall receive the following emoluments, based on the reference amount under § 2:

1. the Federal President 280%,

2. the Federal Chancellor 250%,

3. the Vice-Chancellor

a) if put in charge of a federal ministry 220%,

b) if not put in charge of a federal ministry 200%,

4. the President of the National Council 210%,

5. a Federal Minister 200%,

6. the President of the Court of Audit 180%,

7. a State Secretary in charge of handling specific duties 180%,

8. the Second and Third Presidents of the National Council 170%,

9. the chairperson of a parliamentary group in the National Council 170% – is reserved to the managing chairperson if one has been appointed for the respective parliamentary group,

10. a State Secretary not in charge of handling specific duties 160%,

11. a member of the Ombudsman Board 160%,

12. a Member of the National Council 100%,

13. (repealed by BGBl. I No. 60/2009)

14. the President of the Federal Council 100%,

15. a deputy of the chairperson of the Federal Council 70%,

16. a chairperson of a parliamentary group in the Federal Council 70%,

17. a Member of the Federal Council 50%.

(2) If an organ would be entitled simultaneously to more than one emolument pursuant to (1) above, s/he shall receive only the highest of these respective emoluments.

(3) If, in addition to an emolument pursuant to (1) above, an organ is entitled to retirement benefits under the Emoluments Act, BGBl. No. 273/1972, the emoluments-related provisions of Laender law and/or to a retirement benefit as member of the Commission of the European Communities or of the European Parliament, the emolument pursuant to (1) above shall be payable only to the extent to which it exceeds the total of these entitlements. If under the terms of the Federal Constitutional Act on the Limitation of Emoluments of Holders of Public Offices, BGBl. I No. 64/1997, the total of entitlements due under the limitations of said federal constitutional act would remain under the emolument pursuant to (1) above, the extent to which the emolument pursuant to (1) above is payable shall increase by the amount by which the total due under the terms of said federal constitutional act would fall short of said emolument.

(1) Organs’ entitlement to emoluments starts on the day on which they take their oath of office and ends with the day on which they cease to exercise their function.

(2) If, except in the case of (3) below, a function is not exercised all through a month, the organ shall only be entitled in that month to one thirtieth of the emolument for each day the function is exercised.

(3) If a function is terminated by reason of the organ’s death, the emolument shall be payable until the end of the respective month.

In addition to the emoluments, an organ shall receive for each quarter of a calendar year an additional amount in the extent of one sixth of the total of emoluments actually due to him/her for the respective quarter under the present Federal Act (13th and 14th monthly emoluments).

(1) Organs who have no right to resume a gainful activity shall be entitled upon application, when they cease to exercise their function, to continued payment of 75% of their monthly emoluments, including proportionate additional emoluments.

(1a) If an organ draws an income under § 2 (3) [5] to [7] of the Income Tax Act 1988, BGBl. No. 400/1988, or is entitled to such income, one twelfth of the yearly amount of that income shall be deducted from the monthly amount of continued emolument payments due to him/her under (1) above.

(2) An organ shall only be entitled to continued payment of emoluments as long as s/he is not entitled to payments

1. for the exercise of a new function under the present Federal Act, under comparable provisions of federal or Laender law or for a function within the framework of the European Communities,

2. for another gainful activity or

3. under a pension scheme.

(3) When entitled to continued payment of emoluments, the maximum period to receive such payments shall be

1. six months for organs who under § 2 of the Incompatibility and Transparency Act 1983, BGBl. No. 330/1983, are not allowed to exercise another occupation,

2. three months for other organs.

(4) An organ shall not be entitled to continued payment of emoluments if s/he is not entitled to

1. a payment under (2) [1] to [3] because s/he has waived such payment, or

2. a pension because s/he has failed to file a requisite application.

(5) If an organ entitled to continued payment of emoluments has received on the basis of a former function payments comparable to those pursuant to (1) above either under the present Federal Act or under other provisions of federal law, provisions of Laender law or European Communitiy law, the amount of these payments shall be considered in calculating his/her new entitlement.

(6) In all other respects, the provisions of this Federal Act pertaining to emoluments shall also apply to continued payment of emoluments.

(1) Emoluments shall be paid in advance at the beginning of each month. If the day of payment is not a working day, the emoluments and additional emoluments shall be paid on the preceding working day.

(2) The additional emolument for the first quarter of the calendar year shall be paid on March 1, the additional emolument for the second quarter on June 1, the additional emolument for the third quarter on September 1 and the additional emolument for the fourth quarter on December 1.

(3) The organ shall ensure that the payments due to him/her can be made on a non-cash basis by transfer to an account. If the net amount payable is not divisible by 10 cents, remaining amounts of less than 5 cents shall be disregarded, while amounts of 5 cents or exceeding 5 cents shall be rounded to full 10 cents (“commercial rounding”).

Administrative Fines imposed on Members of the National Council under the provisions of the Federal Act on the Rules of Procedure of the National Council shall, on behalf of the President of the National Council, be deducted from the National Council Members’ entitlements under the present Federal Act.

The Federal President is entitled to an official residence.

(1) The Federal President, the members of the Federal Government, the Presidents of the National Council, the President of the Federal Council and the President of the Court of Audit as well as the State Secretaries are entitled to an official car.

(2) For using the official car, the organs entitled to it have to pay a monthly contribution of 1.5 per cent of its purchasing price, but not more than 7 per cent of the basic amount under § 2.

(3) Subject to the agreement of the President of the Federal Council, his official car shall also be available to his/her deputies for official use in the federal capital.

(1) The members of the National Council and of the Federal Council are entitled to receive for all expenses incurred by them in the exercise of their mandate (travel, accommodation, office costs including operating expenses as well as expenses for personnel, as far as the latter are not reimbursed under the Parliamentary Assistants Act, BGBl. No. 288/1992, and all other expenses except entertainment expenses) a reimbursement in the amount of the actual costs, but not more than 12 per cent per month of 98.96 per cent of the monthly salary of a federal civil servant of the General Administrative Service, employment group A1, salary level 13.

(2) For those members of the National and Federal Councils whose home is located at such distance from Parliament that their travelling time to Parliament, taking into account the actual traffic conditions, is longer than one hour, the amount under (1) above increases by 6 per cent of 98.96 per cent of the monthly salary of a federal civil servant of the General Administrative Service, employment group A1, salary level 13, for each half-hour, or part thereof, of the additional travelling time as determined in accordance with (3) and (4) below.

(3) For members who have taken their oath of office, the average travelling time from their home to Parliament, based on the actual traffic conditions, shall be determined by administrative ruling. If members usually travel to Parliament not from their home, but from the centre of their political activity, the latter shall, instead of their home, be the basis for determining their average travelling time to Parliament.

(4) Members’ travelling time shall be determined on the basis of the means of transport which offers the most favourable travelling time. This can also be an aeroplane, if the home or the centre of political activity relevant under (3) above is in Vorarlberg, the Tyrol or Carinthia.

(5) If the travelling time determined is based on the use of an aeroplane, members of the National or Federal Council are additionally entitled to reimbursement of

1. the costs of the use of that aeroplane if they actually use the aeroplane, or

2. the costs of the sleeping car supplement if they use a sleeping car instead of the aeroplane,

for the journey to and from Parliament. The amount to be reimbursed under [1.] or [2.] shall be reduced by a deductible of 10 per cent, which shall be considered as expenses in terms of (1) above.

(6) Expenses under (1) above shall be submitted to the Parliamentary Administration for reimbursement no later than three months after the end of the calendar year in which they were incurred. Expenses submitted after the deadline shall not be considered for reimbursement. Expenses submitted within the deadline shall be reimbursed to the extent of the amount submitted, up to the maximum amount reimbursable to the member of the National or Federal Council in the respective calendar year.

(7) The maximum amount shall be newly determined if the relevant circumstances on which its calculation is based change substantially and permanently. Members of the National or Federal Council shall report such changes.

(8) For members of the National or Federal Council who are at the same time members of the Parliamentary Assembly of the Council of Europe, the amount under (1) above shall increase by 12 per cent of 98.96 per cent of the monthly salary of a federal civil servant of the General Administrative Service, employment group A1, salary level 13.

(9) For members of the National or Federal Council with a disability of at least 50% which is documented in their disability card (§ 42 (1) of the Federal Disability Act, BGBl. No. 283/1990, in its amended version), the amount under (1) above shall increase

1. by 6 per cent of 98.96 per cent of the monthly salary of a federal civil servant of the General Administrative Service, employment group A1, salary level 13, in case of 50 to less than 75 per cent disability, documented in their disability card,

2. by 12 per cent of 98.96 per cent of the monthly salary of a federal civil servant of the General Administrative Service, employment group A1, salary level 13, in case of 75 to less than 100 per cent disability, documented in their disability card, or

3. by 18 per cent of 98.96 per cent of the monthly salary of a federal civil servant of the General Administrative Service, employment group A1, salary level 13, in case of 100 per cent disability, documented in their disability card.

(10) Expenses incurred by parliamentary assistants in terms of the Parliamentary Assistants Act shall be reimbursed to the extent of the actual costs, up to a maximum of 5 per cent per month of 98.96 per cent of the monthly salary of a federal civil servant of the General Administrative Service, employment group A1, salary level 13. For National Council members entitled to an increased amount pursuant to (2) and (3) above, the amount due under the present paragraph shall increase by 2.5 per cent of the reference amount under (1) above.

(1) Unless (2) and (3) below provide otherwise, official trips of

1. persons in highest federal offices and

2. members of the National or Federal Council traveling on behalf of the President of the National or Federal Council

shall be reimbursed in accordance with the provisions of the Regulations on Travel Expenses for Austrian Civil Servants 1955, BGBl. No. 133, as applicable to those federal civil servants who are entitled to the highest travel reimbursement rates.

(2) For persons in highest federal offices, the accommodation allowance shall amount to the actual costs incurred. For trips within Austria, a daily subsistence allowance shall not be paid.

(3) The provisions of (1) and (2) above shall not be applied to official trips as far as the expenses incurred therein are directly borne by the Federation (state trips).

(1) For each calendar month in which s/he exercises his/her function, or receives continued payment of emoluments pursuant to § 6, the organ shall in advance pay to the Federation a monthly pension insurance contribution in the amount of 12.55% of the emoluments (including additional emoluments) or, if applicable, of the continued payments of emoluments. §§ 45 and 54 of the General Social Insurance Act (ASVG), BGBl. No. 189/1955, shall be applied to the contribution basis.

(1a) By derogation from (1) above, the

amount of the pension insurance contribution payable by organs born in the years as specified in the following table shall result from the percentages contained in the following table.

For organs born in the years as specified below, the contribution rate shall be as follows: 

1985 or later: 10.35%
1984: 10.40%
1983: 10.45%
1982: 10.49%
1981: 10.54%
1980: 10.59%
1979: 10.64%
1978: 10.69%
1977: 10.74%
1976: 10.79%
1975: 10.84%
1974: 10.89%
1973: 10.94%
1972: 10.98%
1971: 11.03%
1970: 11.08%
1969: 11.13%
1968: 11.18%
1967: 11.23%
1966: 11.28%
1965: 11.33%
1964: 11.38%
1963: 11.42%
1962: 11.47%
1961: 11.52%
1960: 11.57%
1959: 11.62%
1958: 11.67%
1957: 11.72%
1956: 11.77%
1955: 11.82%

(2) Paras (1) and (1a) above as well as §§ 13 and 14 shall not be applied to organs working in an employment relationship not subject to pension insurance contributions.

(1) The Federation shall pay a credit amount to the pension insurance institution which has jurisdiction on the basis of the gainful activity exercised or had such jurisdiction on the basis of the gainful activity last exercised. Pension fund institutions of the statutory professional representative bodies of persons exempt from pension insurance pursuant to § 5 of the Social Insurance Act for Self-Employed Persons in Trade and Commerce (GSVG), BGBl. No. 560/1978, shall also be deemed to be pension insurance institutions.

(2) If so far the organ has not been subject to compulsory pension insurance under any other Federal Act, the credit amount shall be paid to the Pension Insurance Institute for Salaried Employees.

(3) For each month they are entitled to receive emoluments or continued payment of emoluments after termination of their function, the credit amount payable

1. for organs born in the years as specified in § 12 (1a) shall be 22.8 per cent

2. for all other organs, 23.6 per cent

of the contribution basis as specified in § 12. Additional emoluments shall be taken into account on a pro rata basis.

(4) The credit amount shall be payable per calendar month, per calendar half-year or per calendar year, no later than on the last day of the calendar month, calendar half-year or calendar year, respectively. If entitlement to receive emoluments, or continued payment of emoluments after termination of function, under the present Federal Act ceases, the credit amount shall be payable, in case of monthly payment, within one month, otherwise within three months of the date of cessation.

(5) A credit amount paid to a pension fund institution of a statutory professional representative body shall be put into a sector thereof which is organized on a funded basis and in such a way as to give rise to benefit entitlements. Insofar as this is not possible, the pension fund institution shall pay out the credit amount to the insured (beneficiary). To the extent that the credit amount is based on contributions for emoluments exceeding the maximum contribution basis under the General Social Insurance Act, the insured may in any case claim its payout within six months after the end of the respective calendar year.

Full months considered under § 13 (3) are deemed to be contributory months under the compulsory insurance scheme as established by the social insurance legislation applicable by the respective pension insurance institution.

For organs under § 12 (1a), pension accounts shall be kept. §§ 49m through 49o of the Emoluments Act, BGBl. No. 273/1972, shall be applied accordingly.

(1) For an organ who under § 2 of the Incompatibility and Transparency Act 1983, BGBl. No. 330/1983, is not allowed to exercise another occupation, an amount of 10% of

1. the emoluments due to him under §§ 3 and 4 and

2. the additional emoluments

shall be paid to the pension fund of the organ’s choice or to an insurance company of his/her choice for an insurance contract on an annuity insurance without right of repurchase.

(2) Other organs, not covered by (1) above, may undertake, by filing a declaration to that effect, to contribute to a pension fund of their choice. If an organ makes such a declaration,

1. the emoluments due to him/her under §§ 3 and 4 shall decrease to ten elevenths and

2. a contribution in the amount of 10% of the emoluments and additional emoluments reduced in accordance with [1.] shall be paid for the organ to said pension fund.

Organs are not allowed to waive payments due under the present Federal Act.

The General Administrative Procedure Act 1991, BGBl. No. 51, shall apply to proceedings under the present Federal Act.

Whenever the present Federal Act refers to other federal laws, the latter shall – unless expressly provided otherwise – be applied as amended.

Regulations based on the present Federal Act or on its amendments may be decreed as from the day of the promulgation of the present Federal Act or of the respective amendment. The effective date of such regulations may be no earlier than the date on which the respective authorisation to decree regulations takes effect.

Execution of the present Federal Act shall be entrusted

1. with regard to the members of the National Council, the Federal Council, the Ombudsman Board and the President of the Board of Audit as well as their surviving dependants, to the President of the National Council,

2. with regard to the other organs, except for the Federal Chancellor, and their surviving dependants, to the Federal Chancellor; with regard to the Federal Chancellor and his/her surviving dependants, to the Vice Chancellor.

(1) This Federal Act shall become effective as of August 1, 1997.

(2) §§ 12 (1) and 13 (3) as amended by Federal Act BGBl. I No. 97/2000 shall become effective as of October 1, 2000.

(3) The title as amended by Federal Act BGBl. I No. 119/2001 shall become effective as of August 1, 1997. § 2 (1) and § 7 (3) as amended by Federal Act BGBl. I No. 119/2001 shall become effective as of January 1, 2002.

(4) § 3 (3) and § 6 (1), (1a) and (3) as amended by Federal Act BGBl. I No. 38/2003 shall become effective as of July 1, 2003.

(5) The following provisions as amended by Federal Act BGBl. I No. 142/2004 shall become effective as of the following dates:

1. § 13 (1) and § 22 including its heading as of December 1, 2004,

2. § 12 (1a) and (2), § 13 (3) and § 14a as of January 1, 2005.

(6) The adjustment of the basic amount in accordance with § 3 of the Federal Constitutional Act on the Limitation of Emoluments of Holders of Public Offices, BGBl. I No. 64/1997, as provided in § 2 (2), shall be suspended through December 31, 2010.

(7) § 1 (1), § 3 (3), the heading of § 10, § 20 [1], § 23 including its heading and the omission of § 3 (1) [13] and § 10 (9) as amended by Federal Act BGBl. I No. 60/2009 shall become effective as of July 14, 2009.

(8) The adjustment of the basic amount in accordance with § 3 Federal Constitutional Act on the Limitation of Emoluments of Holders of Public Offices, BGBl. I No. 64/1997, as provided in § 2 (2), shall be suspended through December 31, 2011.

(9) § 10 (9) and (10) as amended by Federal Act BGBl. I No. 113/2010 shall become effective as of January 1, 2011.

(10) § 13 (1), (2) and (4) and § 24 including its heading as amended by Federal Act BGBl. I No. 52/2011 shall become effective as of January 1, 2012.

(11) The adjustment of the basic amount in accordance with § 3 Federal Constitutional Act on the Limitation of Emoluments of Holders of Public Offices, BGBl. I No. 64/1997, as provided in § 2 (2), shall be suspended through December 31, 2012.

(12) § 13 (5) as amended by Federal Act BGBl. I No. 104/2012 shall become effective on January 1, 2012.

(12) For the calendar year 2013, the adjustment of the basic amount in accordance with § 3 Federal Constitutional Act on the Limitation of Emoluments of Holders of Public Offices, BGBl. I No. 64/1997, as provided in § 2 (2), shall be governed by § 11 (20) Federal Constitutional Act on the Limitation of Emoluments of Holders of Public Offices as amended by BGBl. I No. 8/2013.

(13) For the calendar year 2014, the adjustment of the basic amount in accordance with § 3 Federal Constitutional Act on the Limitation of Emoluments of Holders of Public Offices, BGBl. I No. 64/1997, as provided in § 2 (2), shall be governed by § 11 (21) Federal Constitutional Act on the Limitation of Emoluments of Holders of Public Offices as amended by BGBl. I No. 209/2013.

(14) § 10 (1), (2), (8), (9) and (10) as amended by Federal Act BGBl. I No. 57/2014 shall become effective as of August 1, 2014.

(15) The title, the table of contents, § 6 (3) [1], § 7a including its heading, § 10 (1), § 15 (1) and § 24 (2) as amended by Federal Act BGBl. I No. 101/2014 shall become effective as of January 1, 2015.

(16) § 10 (1) as amended by BGBl. I No. 65/2015 shall become effective as of February 12, 2015.

§ 13 (1) last sentence shall also apply to those cases in which a credit amount has been transferred to the pension insurance institute (Pension Insurance Institute for Salaried Employees) as of August 1, 1997. The legal force of past rulings does not preclude the application of § 13 (1) last sentence. In these cases, the pension insurance institute shall, upon application, revalue the credit amounts by the valuation factor as specified in §§ 108 (4) and 108c General Social Insurance Act (ASVG) and transfer them by March 31, 2005, to the pension fund institutions referred to in § 13 (1) last sentence.

§ 1 (1), § 3 (1) [13] and (3), the heading of § 10, § 10 (9) and § 20 [1] in their version as effective until the end of July 13, 2009, shall continue to be applied to Members of the European Parliament who were members thereof before the Statute for Members of the European Parliament became effective and were re-elected and have declared to the President of the European Parliament in writing by August 13, 2009, that the provisions of the present Federal Act shall continue to be applied to them.

(1) By derogation from § 13 (4) as amended by Federal Act BGBl. I No. 52/2011, a credit amount for all calendar years prior to the year 2012 shall be paid by March 31, 2012, if pension insurance contributions under § 12 (1) were paid in these years and no credit amount under § 13 (3) has yet been paid for these periods.

(2) In deviation from the maximum percentages of 2% and 1% of the basic amount, as provided in § 10 (10), the percentages applicable to expenses of Parliamentary Assistants in terms of the Parliamentary Assistants Act incurred in the year 2011 shall be 1% and 0.5% of the basic amount.