Managing per diems with Moss
Moss helps Austrian businesses manage per diems in a digital, automated, and compliant way. With Moss you can:
Digitise your entire workflow end-to-end
Automate calculation of allowances based on your policies
Ensure every request is reviewed and approved by the right people
Generate PDF summaries and audit logs for reimbursements
Export reimbursements directly into your accounting system
Give employees transparent access to their per diem requests
For details on how to configure your policies, see Custom per diem policies (Germany & Austria).
The Austrian regulatory environment
In Austria, per diems (Taggelder) are regulated by the Austrian Income Tax Act. Employers can reimburse employees tax-free for travel-related expenses, provided statutory conditions are met.
Managing per diems is complex, as many industries are governed by collective agreements (Kollektivverträge) signed by the Austrian Federal Economic Chamber (Wirtschaftskammer Österreich, WKO) and unions. These agreements may define specific rules and rates that differ from the government’s tax-free limits.
⚠️ Note: Since collective agreements vary, there may be scenarios Moss cannot cover out of the box. If in doubt, consult your tax advisor, and let us know if you need additional support.
Key principles in Moss
Domestic and international trips follow separate rules and rates
The Austrian government defines maximum tax-free allowances; collective agreements may require different ones
Companies may pay higher or lower rates, but amounts above the statutory threshold are taxable
Allowances depend on both trip duration and meals provided
Calculation rules in Moss
Currently, Moss applies the 12/12 rule for both domestic and international travel:
Days are calculated by calendar day (e.g., Monday 12:00 to Tuesday 12:00 counts as a two-day trip).
You can configure which rates apply per destination and how meal deductions are handled.
🗓️ Coming soon: Moss will support the 3/3 rule, which some collective agreements require. You’ll be able to assign which rule applies to each policy.
Domestic travel
As per Austrian regulations, the maximum daily allowance is €30.00. Moss provides this as the default, but you can customise rates to match your company’s needs or collective agreements.
Trip Duration | Rate Logic | Example Rate |
≤ 3 hours | No allowance | 0 EUR |
3-12 hours | Hourly rate * hours | 2.50 EUR / hour |
>12 hours | Full day rate | 30 EUR |
Meal reductions (default):
Meals provided | Reduction |
1 meal | -50% |
2+ meals | -100% |
International travel
Moss applies the same 12/12 rule as for domestic travel. Austrian regulations specify different per diem rates per destination, which you can configure in Moss.
Trip Duration | Rate Logic | Example Rate |
≤ 3 hours | No allowance | 0 EUR |
3-12 hours | Hourly rate * hours | 2.50 EUR / hour |
>12 hours | Full day rate | 30 EUR |
Meal reductions (default):
Meals provided | Reduction |
1 meal | 0% |
2+ meals | –66.67% |
Submitting a per diem request
Employees can submit per diem requests directly in Moss. For full instructions, see How to request a reimbursement.