The compensation tax is a fee that employers must pay if they do not fulfill their legal obligation to employ people with disabilities. In Austria, companies with more than 25 employees must employ one person with a disability for every 25 jobs. If they fail to meet this obligation, a compensation tax must be paid for each unfilled mandatory position. The amount of the compensation tax is determined annually and is due four weeks after the decision becomes legally binding.
Source: Sozialministeriumsservice, 2025, https://www.sozialministeriumservice.gv.at/Glossar/Glossar.de.html