In order to become more sustainable in our thoughts, actions and solutions, we also need to change our mobility behaviour. In order to support this change and at the same time gain scientific knowledge, TU Wien promotes climate-friendly and resource-conserving behaviour with the financial subsidy for the KlimaTicket Austria, opens an external URL in a new window.

Presentation of the 50 and 75 per cent funding options

FAQs

BASIC

The KlimaTicket Österreich, opens an external URL in a new window is subsidised for a one-time payment. Other tickets (KlimaTicket Metropolregion etc.) are not subsidised.

All persons who have an ongoing employment relationship with TU Wien (or civil servants who are assigned to work at TU Wien) and who work at least 12 hours per week. In addition, the employment relationship must be valid for at least 6 months.

Tutors can apply for funding as soon as they are employed at TU Wien for a subsequent second semester and are employed for at least 12 hours in both semesters. Funding will only be granted after the submission of the notification of the lecture.
If the employment relationship ends during the period of validity of the KlimaTicket Austria, please note the consequences described in the section "payroll accounting/tax law".

The subsidy amounts to 50% of the purchase price of the ticket. 75% of the subsidy will be paid out if you commit to taking part in the internal scientific mobility study at the end of the year. You will make your selection when applying for funding in SAP Services, opens an external URL in a new window.

Applications for funding for the KlimaTicket Austria can be submitted until 31 December 2024. All KlimaTickets Austria valid from 2024 that are still valid for at least 6 months will be subsidised. Regardless of when the application is submitted, the KlimaTickets are valid for 12 months.

PREREQUISITES

The requirements for the subsidy are

  • Your KlimaTicket Austria is valid from 2024 and is still valid for at least 6 months.
  • You are still employed at TU Wien for at least 6 months AND at least 12 hours per week.

Tutors can apply for funding as soon as they are employed at TU Wien for a further, subsequent second semester and the extent of employment is at least 12 hours. Funding will only be granted after the submission of the notification of the course.

No. Student teaching staff who are employed for less than 12 hours per week cannot apply for funding.

No.

Employees on maternity leave cannot receive funding. If the return from parental leave takes place in 2024, an application is possible. Applications may also be submitted during periods of protection.

No. Only employees receive the grant. An ongoing employment relationship with TU Wien with at least 12 hours/week is required.

TIME OF PURCHASE/DURATION OF EMPLOYMENT

Yes, the subsidy applies to KlimaTickets Austria from 2024 and can be applied for until 31 December 2024.

Yes, you can apply for funding with an invoice in SAP Services, opens an external URL in a new window (tile "Finance" -> Climate ticket).

The KlimaTicket Austria must be purchased as a one-off payment. A monthly payment and the associated monthly subsidy is unfortunately not feasible due to the organisational and administrative effort involved. The earliest possible switch to annual payment is recommended.

Yes, funding is possible if the employment contract is extended in 2024 and the other requirements are met.

No, only KlimaTickets Austria from 2024 can be subsidised. If only the invoice date is in 2023, but the start of validity is in 2024, a subsidy is possible.

No, there is not. The KlimaTicket Austria is still valid. The subsidy does not have to be repaid. At the end of the employment relationship, the subsidy must be valued pro rata as a non-cash benefit, meaning that taxes and duties are payable on the remainder as for a salary component.

The KlimaTicket Austria is still valid. The subsidy does not have to be repaid. However, in the event of parental leave, the subsidy must be assessed as a non-cash benefit on a pro rata basis, meaning that taxes and duties are payable on the remainder as if it were a salary component.

TIME OF APPLICATION/SUBSIDY PERIOD

The date of application in SAP counts.
If the employment relationship ends during the period of validity of the climate ticket, please note the consequences described under "payroll accounting/tax law" in the payroll run.

Yes, that is 1 January 2024.

No, this is not necessary. However, the employment relationship must exist at the time of the application under the conditions described.

PAYROLL ACCOUNTING/TAX LAW

Please note that if you leave the company or take parental leave during the term of the KlimaTicket Austria, the pro rata payment is recognised as income subject to income tax (non-cash benefit). In the last month of active employment, the wage tax assessment basis is therefore increased by this amount, as is the annual income subject to wage tax.

If, for example, EUR 547.50 (50% of EUR 1,095.00) is reimbursed for a KlimaTicket Austria valid from 1 March 2024 to 28 February 2025 and the employment relationship ends on 31 December 2024, a non-cash benefit must be recognised for January and February 2025. This is calculated from the replacement by the term times months without employment at TU Wien, i.e. in this case 547.50/12*2 = 91.25. This amount increases the wage tax assessment base for December 2024 or the annual income for 2024.

Depending on the constellation, the deposited non-cash benefit can also lead to an actual tax burden in the month of departure or subsequent taxation of the annual income. The individual tax liability can therefore not be answered in general terms, but you can address any questions directly to personalverrechnung@tuwien.ac.at.

No, no social security contributions are payable.

If the subsidy is regarded as a job ticket within the meaning of § 26 Z 5 EStG 1988, it is not considered income from employment.

If the employment relationship ends during the period of validity of the KlimaTicket, the requirements for a job ticket are no longer met. In this case, the subsidy must be assessed pro rata as a non-cash benefit, meaning that taxes and duties are payable on the remainder as for a salary component.

Yes, the KlimaTicket Austria is offset against the commuter allowance. The commuter allowance, which reduces the income tax base, is reduced by 1/12 of the subsidy amount per month – but cannot fall below zero. It is also reduced retroactively if the period of validity is before the application is submitted.

[Translate to English:] Ausschnitt aus dem Entgeltbeleg zur Pendlerpauschale

Example:
Retrieve payslip in TISS/SAP Services:

  • Commuter allowance: € 38.67
  • Climate ticket: € 1,095
  • Subsidy: 75 %
    • € 821.25 Subsidy
  • of which 1/12 à € 68.44
  • € 38,67 - € 68,44 = -€ 29,77
  • Commuter allowance cannot fall below zero therefore no commuter allowance can be offset against the income tax base in the subsidised period
  • Offsettable against wage tax base: € 0

The travel allowance is paid out in full. However, if the subsidy and travel allowance exceed the most favourable transport costs for the route home - place of work - home, the excess part of the travel allowance is to be treated as a component of remuneration subject to social insurance contributions.

The commuter euro remains unchanged.

The allowance only has to be valued proportionately as a non-cash benefit at the end of the employment relationship, meaning that taxes and duties are payable on the remainder as for a salary component.

THIRD PARTY

The funding is paid from the global budget.

The additional payment from third-party funds is only possible for the 75% variant of KlimaTicket Austria. Payment of the Wiener Linien annual pass from third-party funds is still possible.

Please note: In the case of an additional payment from third-party funds of 100%, a non-cash benefit is incurred for the delta of the KlimaTicket Austria and KlimaTicket Austria Family.

No, internal billing is not possible.

MOBILITY STUDY

The study is planned for the fourth quarter of 2024. The time required for the survey will be approx. 30 minutes.

GDPR compliance is guaranteed. The app is also used by ÖBB and BMK to analyse the effects of the KlimaTicket Austria. Participation in the study including the app is voluntary. If you do not wish to use an app, the 50 % funding model is available.

Yes, there is no limit to the number of study participants.

Registration takes place as part of the application for funding in SAP Services, opens an external URL in a new window. By selecting 75 % funding, you commit to participating in the study.

Please contact Prof. Günter Emberger guenter.emberger@tuwien.ac.at, the head of the study.