100+ Free Personalverrechnerprüfung Practice Questions

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2026 Statistics

Key Facts: Personalverrechnerprüfung Exam

100

Practice Questions

OpenExamPrep

1.53%

BMSVG Employee Severance Fund Contribution Rate

BMSVG § 6

3.7%

Employer Contribution (DB) to Family Burden Equalization Fund

FLAG 1967 § 41

3.0%

Municipal Tax (Kommunalsteuer) on Total Gross Wages

Kommunalsteuergesetz 1993 § 1

€620

Tax-Free Allowance on Special Payments (§ 67 EStG)

Einkommensteuergesetz 1988 § 67

0% Sachbezug

Benefit-in-Kind for Pure Electric Company Vehicles

Sachbezugswerteverordnung § 4

The Austrian Personalverrechnerprüfung is the official qualification under BiBuG 2014 for certified payroll accountants in Austria, administered by the WKO Bilanzbuchhaltungsbehörde. Benchmarked against Austrian statutory payroll standards, the exam encompasses 1 comprehensive written calculation paper and an oral board covering Austrian gross-to-net computations, ASVG social security, § 67 EStG Jahressechstel taxation, employer levies (DB, DZ, KommSt, BMSVG 1.53%), leave and severance entitlements, and GPLA payroll audits. This prep bank provides 100 detailed practice questions with comprehensive explanations.

Sample Personalverrechnerprüfung Practice Questions

Try these sample questions to test your Personalverrechnerprüfung exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1What is the standard Gross-to-Net (Brutto-Netto-Abrechnung) calculation sequence for an Austrian salaried employee with standard regular monthly remuneration?

A.Gross salary less the employee social security share (18.07% for an Angestellter in 2026) gives the Lohnsteuer base; that base less allowances, then less wage tax, less union dues, plus tax credits, gives net pay

B.Gross salary less the employee social security share gives the Lohnsteuer base; that base less wage tax, less the employer's Dienstgeberbeitrag and Kommunalsteuer, gives net pay

C.Gross salary less wage tax gives the social security base; that base less the employee social security share gives net pay

D.Gross salary less a flat 50% deduction covering both wage tax and social security gives net pay

Explanation: Austrian payroll deducts social security before tax. Gross pay less the employee's Dienstnehmeranteil — 18.07% for an Angestellter in 2026, made up of 3.87% health, 10.25% pension, 2.95% unemployment, 0.50% housing and 0.50% chamber levy — and less tax-exempt items gives the Lohnsteuer-Bemessungsgrundlage. Progressive wage tax is then computed and reduced by Absetzbeträge to reach net pay.

2Under the Austrian Non-Cash Benefit Regulation (Sachbezugswerteverordnung), what is the standard monthly Sachbezug for private use of an employer-provided Company Car (Firmen-PKW) with CO2 emissions exceeding the statutory emission threshold?

A.2.0% of the actual gross acquisition cost (including VAT and NoVA), capped at a maximum of €960 per month (or 1.0% / max €480 for half Sachbezug if private mileage ≤ 6,000 km/year)

B.1.5% capped at €720 per month regardless of emissions

C.5.0% capped at €2,500 per month

D.Zero Sachbezug for all internal combustion engine vehicles

Explanation: Under § 4 Sachbezugswerteverordnung, if CO2 emissions exceed statutory limits (e.g. >119 g/km WLTP), the private car benefit is 2.0% of gross purchase cost (max €960/month). If emissions are at/below the limit, the rate is 1.5% (max €720/month).

3What is the statutory Sachbezug value for private use of an employer-provided Pure Electric Vehicle (Elektro-PKW / BEV with 0 g CO2 emissions)?

A.0.0% (completely tax-exempt and social-security-exempt Sachbezug = €0)

B.1.5% capped at €720 per month

C.2.0% capped at €960 per month

D.A flat €250 per month

Explanation: Under § 4 Abs. 1 Z 3 Sachbezugswerteverordnung, zero-emission motor vehicles (pure battery electric vehicles / BEVs) carry a Sachbezug value of ZERO (€0), making employer electric car provision completely free of wage tax and social security for the employee.

4An employee is provided with a fossil-fuel company car (gross purchase price €35,000, CO2 emissions exceed statutory threshold). The employee drives 4,000 km privately per year and keeps a verifiable logbook (Fahrtenbuch). What is the monthly Sachbezug?

A.€350.00 per month (Half Sachbezug: 1.0% of €35,000, because private mileage is ≤ 6,000 km/year, capped at max €480)

B.€700.00 per month (Full 2.0% Sachbezug)

C.€0 per month

D.€1,400.00 per month

Explanation: Because private mileage is provably ≤ 6,000 km annually (under § 4 Abs. 2 Sachbezugswerteverordnung), the 'Half Sachbezug' (halber Sachbezug) applies: 1.0% of gross cost (€35,000) = €350.00/month (below the €480 max cap).

5Under § 3 Abs. 1 Z 17 EStG, what are the tax-free limits for Employer Meal Vouchers (Essensgutscheine / Restaurant- und Lebensmittelgutscheine)?

A.€8.00 per working day for restaurant meals and €2.00 per working day for groceries

B.€8.00 per working day for restaurant meals and €4.40 per working day for groceries

C.€4.40 per working day for restaurant meals and €1.10 per working day for groceries

D.€8.00 per working day for both restaurant meals and groceries

Explanation: Under § 3 Abs. 1 Z 17 EStG a voucher redeemable only against a meal prepared or delivered by a restaurant or catering service is free of tax and social security up to €8.00 per working day. If the voucher can also be used to buy groceries, the exempt amount drops to €2.00 per working day. Anything above the applicable limit is a taxable Sachbezug.

6Under § 68 Abs. 1 and 2 of the Austrian Income Tax Act (EStG), how are Overtime Surcharges (Überstundenzuschläge) taxed?

A.The 50% overtime surcharges for the first 18 overtime hours per month are tax-free up to a maximum statutory cap of €200 per month (or temporary increased relief amounts); base hourly wages remain fully taxable

B.All overtime wages and surcharges are 100% tax-free without any limit

C.Overtime surcharges are subject to a punitive 80% tax rate

D.Overtime hours cannot be paid under Austrian labor law

Explanation: Under § 68 Abs. 2 EStG, statutory 50% overtime surcharges for the first overtime hours per month are tax-free up to the statutory maximum monthly cap (base overtime wage is fully taxable; tax exemption applies exclusively to the 50% surcharge component).

7Under § 68 Abs. 1 EStG, what is the tax exemption for Dirty, Hardship, and Danger Allowances (Schmutz-, Erschwernis- und Gefahrenzulagen - SEG-Zulagen) and Sunday/Holiday/Night Surcharges?

A.Tax-free up to a combined maximum of €360 per month (extended to €540 per month for qualifying predominant night workers under § 68 Abs. 1 EStG)

B.Tax-free up to €5,000 per month

C.Tax-free only if the worker is injured on duty

D.SEG allowances are 100% taxable with zero exemptions

Explanation: Under § 68 Abs. 1 EStG, qualifying SEG-Zulagen and Sunday/holiday/night surcharges are tax-free up to €360/month (increased to €540/month for predominant night work between 19:00 and 07:00).

8Under § 26 Z 4 EStG, what is the maximum tax-free Daily Per Diem (Tagesgeld) for domestic business travel lasting more than 3 hours in Austria?

A.Up to €30.00 per full 24-hour day (€2.50 per commenced hour for travel exceeding 3 hours, updated under official per diem reforms from historical €26.40 / €2.20)

B.Up to €100.00 per day

C.Up to €10.00 per day

D.Daily per diems are 100% taxable in Austria

Explanation: Under § 26 Z 4 EStG, statutory domestic daily allowances (Tagesgelder) are tax-free up to €30.00 per 24 hours (€2.50 per hour from the 4th hour onwards, modernized from historical €26.40 / €2.20 rates). If meals are provided by the employer, the daily per diem is reduced.

9Under § 26 Z 4 EStG, what is the statutory Mileage Allowance (Amtliches Kilometergeld) for business travel using a private passenger car?

A.€0.50 per kilometer (updated official rate covering all vehicle operating, fuel, insurance, and wear-and-tear costs, modernized from former €0.42/km)

B.€1.50 per kilometer

C.€0.10 per kilometer

D.Kilometer allowances are strictly illegal in Austria

Explanation: The official statutory Austrian Kilometergeld for private passenger cars used on business trips is €0.50 per km (covering fuel, depreciation, repairs, insurance, and parking).

10Under § 3 Abs. 1 Z 15b EStG, what is the tax exemption for Employee Discounts (Mitarbeiterrabatte) on company goods and services?

A.Discounts up to 20% of the standard retail price are completely tax-free; discounts exceeding 20% are tax-free up to a maximum annual allowance of €1,000 per employee per calendar year

B.All employee discounts are taxable from the very first euro

C.Discounts are tax-free up to €50,000 per year

D.Discounts apply only to company board directors

Explanation: Under § 3 Abs. 1 Z 15b EStG: Employee discounts up to 20% generate zero taxable Sachbezug. Discounts exceeding 20% are tax-free up to an annual tax-free allowance (Freibetrag) of €1,000 per calendar year.

About the Personalverrechnerprüfung Exam

The Personalverrechnerprüfung is the statutory professional qualification examination for certified payroll accountants in Austria, governed by the Bilanzbuchhaltungsgesetz 2014 (BiBuG 2014) and administered by the Bilanzbuchhaltungsbehörde at the Austrian Federal Economic Chamber (WKO). It entitles successful candidates upon public appointment (Öffentliche Bestellung) to independently manage payroll accounting, calculate and report wage taxes (LSt), social security contributions (ASVG via mBGM), and non-wage employer costs (DB, DZ, Kommunalsteuer, BMSVG corporate severance fund), advise on employment law compliance, and represent clients before tax offices and the Austrian Health Insurance Fund (ÖGK) during joint payroll audits (GPLA / PLB). This prep bank contains 100 research-based study questions in English.

Assessment

Under §§ 20–22 BiBuG 2014 the Fachprüfung Personalverrechner consists of the written Klausur Personalverrechnung — a single unified Gegenstand spanning several Fachbereiche, and the same paper sat by Bilanzbuchhalter candidates — followed by a mündliche Prüfung before the commission covering five Gegenstände. Exams are held by the Meisterprüfungsstellen of the provincial Wirtschaftskammern, which act as the examination bodies for the Bilanzbuchhaltungsbehörde.

Time Limit

varies-by-module

Passing Score

Austrian grading scale (1 to 5); both the written exam and the oral commission exam must achieve at least Genügend (grade 4).

Exam Fee

€219 for the written Fachprüfung and €292 for the oral Fachprüfung (€511 combined), set under § 23 BiBuG 2014 and § 5 BB-PO 2014 by reference to the salary of an A1/6 federal civil servant and adjusted accordingly. (Bilanzbuchhaltungsbehörde (WKO); administered by Meisterprüfungsstellen)

Personalverrechnerprüfung Exam Content Outline

25%

Current Earnings, Overtime, Surcharges & Benefits in Kind (Laufende Bezüge & Sachbezüge)

Gross-to-net calculations, collective agreement minimums, company car benefit-in-kind (Sachbezug: 1.5% max €720 vs 2.0% max €960, 0% for electric vehicles), meal vouchers, § 68 EStG tax-free overtime and night/weekend surcharges, and per diem travel allowances (§ 26 EStG)

25%

Social Security Law & Contribution Mechanics (Sozialversicherungsrecht nach ASVG)

General Social Security Act (ASVG), full vs partial insurance, marginal employment threshold (Geringfügigkeitsgrenze), employer surcharge (DAG 16.4%), monthly contribution base notification (mBGM deadlines), maximum contribution bases (Höchstbeitragsgrundlage), and sick pay continuation (EFZG / § 8 AngG)

25%

Wage Tax, Special Payments & Employer Levies (Lohnsteuer, § 67 EStG & Dienstgeberabgaben)

Austrian income tax brackets (§ 66 EStG), tax deductions (Verkehrsabsetzbetrag, Familienbonus Plus, Pendlerpauschale), 13th/14th month special payments taxation (§ 67 EStG Jahressechstel calculation, €620 tax-free amount, 6% preferential rate), employer contribution (DB 3.7%), employer surcharge (DZ), municipal tax (KommSt 3%), and employee severance fund contribution (BMSVG 1.53%)

15%

Labour Law, Leave & Employment Terminations (Arbeitsrecht & Beendigungsansprüche)

Working Hours Act (AZG: max 12h/day, 60h/week), Vacation Act (UrlG: 5 to 6 weeks), employment termination modes (Kündigung, dismissal, resignation), severance pay systems (Abfertigung Alt vs BMSVG Abfertigung Neu), and unused leave compensation (Urlaubsersatzleistung)

10%

Professional Standards & Joint Audit Oversight (Berufsrecht & GPLA-Prüfung)

BiBuG 2014 statutory scope of practice for payroll accountants (§ 2 Abs. 3), representation rights in payroll matters before social insurance institutions (ÖGK) and tax authorities, joint payroll tax audits (GPLA / PLB), and confidentiality (§ 39)

How to Pass the Personalverrechnerprüfung Exam

What You Need to Know

Passing score: Austrian grading scale (1 to 5); both the written exam and the oral commission exam must achieve at least Genügend (grade 4).
Assessment: Under §§ 20–22 BiBuG 2014 the Fachprüfung Personalverrechner consists of the written Klausur Personalverrechnung — a single unified Gegenstand spanning several Fachbereiche, and the same paper sat by Bilanzbuchhalter candidates — followed by a mündliche Prüfung before the commission covering five Gegenstände. Exams are held by the Meisterprüfungsstellen of the provincial Wirtschaftskammern, which act as the examination bodies for the Bilanzbuchhaltungsbehörde.
Time limit: varies-by-module
Exam fee: €219 for the written Fachprüfung and €292 for the oral Fachprüfung (€511 combined), set under § 23 BiBuG 2014 and § 5 BB-PO 2014 by reference to the salary of an A1/6 federal civil servant and adjusted accordingly.

Keys to Passing

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Personalverrechnerprüfung Study Tips from Top Performers

1Master the Jahressechstel calculation under § 67 EStG: Jahressechstel = (Sum of current taxable gross earnings received so far) / (Number of months elapsed) × 2, applying the €620 tax-free exemption and the 6% flat rate.

2Understand the monthly contribution base notification (mBGM) deadlines under the ASVG: due by the 15th day of the month following the wage period.

3Calculate employer non-wage levies accurately: DB (3.7%), DZ (state-specific ~0.38%), Kommunalsteuer (3.0%), and BMSVG Employee Provision Fund (1.53% starting from the 2nd month of employment).

4Learn the sick pay continuation rules under the Entgeltfortzahlungsgesetz (EFZG) and § 8 AngG: 6 to 12 weeks of 100% full wage continuation depending on tenure, followed by 4 weeks at 50% continuation.

5Review the severance pay transition: Abfertigung Alt (statutory graduation from 2 to 12 monthly salaries for contracts begun before 2003) vs. Abfertigung Neu (ongoing 1.53% monthly payment into a Vorsorgekasse under the BMSVG).

Frequently Asked Questions

What is the Austrian Personalverrechnerprüfung?

It is the statutory professional qualification examination under the Bilanzbuchhaltungsgesetz 2014 (BiBuG 2014) administered by the Bilanzbuchhaltungsbehörde (WKO) that qualifies practitioners for public appointment as independent certified payroll accountants in Austria.

How are 13th and 14th month special payments (Sonderzahlungen) taxed in Austria?

Under § 67 Abs. 1 and 2 EStG, special payments (Urlaubszuschuss and Weihnachtsgeld) up to the annual sixth (Jahressechstel) are taxed preferentially: the first €620 is completely tax-free, the next slice is taxed at a flat concessionary rate of 6% (and subsequent higher tiers up to statutory limits). Any amount exceeding the Jahressechstel is added to current earnings and taxed at regular progressive income tax rates.

What are the non-wage employer payroll costs (Lohnnebenkosten) in Austria?

In addition to the employer's share of ASVG social security contributions (~21.23%), employers pay: (1) Dienstgeberbeitrag zum Familienlastenausgleichsfonds (DB: 3.7%), (2) Zuschlag zum DB (DZ: approx. 0.36%–0.42% depending on federal state), (3) Kommunalsteuer (KommSt: 3.0% to the municipality), and (4) Corporate Severance Fund contribution (Betriebliche Vorsorge BMSVG: 1.53%).

What are the benefit-in-kind (Sachbezug) rules for company passenger cars in Austria?

Under the Austrian Sachbezugswerteverordnung, private use of an employer-provided passenger vehicle incurs a monthly taxable benefit-in-kind of 2.0% of actual acquisition costs (max. €960/month) if CO2 emissions exceed statutory limits, or 1.5% (max. €720/month) for low-emission vehicles. Zero-emission pure electric vehicles (Elektro-KFZ) carry a 0% Sachbezug (completely tax- and social-security free).