From additional income to partial retirement: What will change in the labor market in 2026

At the beginning of the year there are also some changes Employment and unemployment came into force, some of which will still take some time to implement in practice. From additional income to freelance employment contracts to partial pension: The KURIER summarizes the most important regulations:

No additional income if you are unemployed

Probably the most controversial change for the unemployed is the far-reaching one Out of marginal employment, if unemployment benefit or emergency assistance is received. This affects 10,000 to 12,000 unemployed people have to end their additional income by the end of January 2026 or forego unemployment benefit. Only unemployed people with special retraining, long-term unemployed people over 50 or unemployed people with disabilities are allowed to continue to earn a small amount in order to make it easier to get back into work.

More rights for freelancers

Freelance contractors are more protected under labor law and real employees are protected legally largely equal. For the first time, there are statutory notice periods for them 15th or last month in compliance with a Four week period. After two years it’s six weeks. “In the first month, a probationary period can also be agreed upon, during which the freelance employment relationship can be ended immediately,” explains Stefan Zischka, labor law expert at Deloitte. The social partners can also include independent contractors in collective agreements or conclude their own collective agreements for them.

Further training allowance replaces educational leave

The new further training allowance will replace this from the middle of the year Educational leave. There are no legal claim more and the employer has to cover 15 percent of the costs. New ones apply Minimum requirements, Evidence of success and reporting obligations. For example, the further training measure must cover at least 20 hours per week (with children requiring care, at least 16 hours) and the training measure and goal must be precisely stated in the application.

It is not possible to directly link the training period to parental leave. The new one Further training allowance amounts to 40.40 euros per day. It is therefore higher than before. In total, further training grants are capped at 150 million euros per year. The new aid is expected to be available from June 8th at AMS be applied for.

Partial pension allows you to combine work and pension

As of now there is one Combination of employment and pension possible. The working time becomes between 25 and 75 percent reduced and at the same time part of the pension is paid out, while the other part continues to be paid in. The prerequisite for the new partial pension is a pension entitlement (corridor pension or old-age pension) and a corresponding one Agreement with the employer. The amount of the partial pension depends on the extent of the reduction in working hours.

The earliest possible starting age for the Corridor pension will increase in six quarterly steps from this year 62 to 63 years. The required insurance months in twelve steps 40 to 42 years.

Access to partial retirement is becoming more difficult

The popular option of partial retirement will be reorganized starting this year. The duration of the claim before the standard retirement age is increased annually by half a year five to three years shortened and fundamentally canceled if you are entitled to a partial pension. Partial retirement that begins in 2026 can only be achieved at a maximum 4.5 years last.

With partial retirement, employees can reduce their working hours continuously or in blocks by 40 to 60 percent with the consent of their employer. The blocked variant (savings phase and leisure phase when hiring a replacement) expires by 2029.

The periods of employment required for entitlement will be gradually increased. That’s how they are from this year 17 instead of 15 years of employment in the last 25 years required for access. Furthermore, part-time jobs with other employers are also possible Marginal employment, no longer allowed.

More transparency regarding salaries

Austria must do so by June 7, 2026 EU directive on pay transparency implement. The aim is to eliminate the wage inequality between men and women. “Even if the national draft law is still pending, it is advisable for companies to deal with the new requirements at an early stage,” recommends Zischka.

Employee bonus expires

The tax-free employee bonus of up to 1,000 euros expires at the end of 2025. However, the bonus payment is still tax-free until February 15, 2026 possible.