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.

KlimaTicket Ö 2025

Graphic for TUW-funding for KlimaTicket Ö

TU Wien will continue to promote the KlimaTicket Ö, opens an external URL in a new window in 2025 and will support its employees financially with a 60% subsidy for ticket purchases. The subsidy in brief:

  • 60% subsidy for TU Wien employees of scientific and general staff
  • 100% subsidy for apprentices at TU Wien
  • all variants of the KlimaTicket Ö are subsidized: KlimaTicket Ö Classic / Youth / Senior / Special as well as the respective family variants.

FAQs

Basic

Only the KlimaTicket Ö, opens an external URL in a new window with a term starting in 2025 and a one-off payment and a remaining term of at least six months at the time of application is eligible for funding. Other tickets (e.g. KlimaTicket Metropolregion, Jahreskarte Wien etc.) are not subsidized, nor is the KlimaTicket Ö for monthly payment.

All persons, including civil servants, who have an ongoing employment relationship with TU Wien, provided that the employment relationship has a duration of at least six months at the time of application, is not on parental leave and the extent of employment is at least twelve hours per week.

Tutors can apply for funding as soon as they are employed at TU Wien for a subsequent 2nd semester at the time of application and the employment level is at least twelve hours in both semesters. Funding will only be granted after submission of the course registration.

The subsidy amounts to 60% of the ticket price.
Apprentices will be reimbursed the full purchase price.

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.

The application is made via SAP-Services, opens an external URL in a new window, tile “Finances”, item “KlimaTicket”.

  • - a copy of the invoice showing the value and duration of the ticket and the cardholder
    or
  • a proof of payment together with a copy of the final KlimaTicket Ö (the provisional ticket is not sufficient!)

 

Questions about the employment relationship

The employment relationship must last at least six months at the time of application and the employment must be for at least twelve hours per week. Furthermore, the KlimaTicket Ö, opens an external URL in a new window must still be valid for at least six months at this time.

Tutors can apply for funding as soon as they are employed at TU Wien for a further, subsequent 2nd semester and the employment level is at least twelve hours. Funding will only be granted after the submission of the notification of attendance.

No, only the values recorded in the SAP master data count. An application is only permitted if the requirements are met here. A possible extension at a later date that has not been recorded will not be taken into account.

No, if the requirements are not fully met, funding is not possible.

During parental leave (e.g. parental leave, educational leave, sabbatical, phased retirement) it is not possible to apply, but it is possible before parental leave begins or after it ends. However, an application is permitted during the employment ban due to pregnancy.

No, only employees receive funding. An ongoing employment relationship with TU Wien with at least twelve hours/week is required.

The ticket remains valid, there is no need to reimburse a proportionate amount of the funding, nor are there any consequences in terms of taxes or social security.

No, there is not. The KlimaTicket Ö is still valid. The subsidy does not have to be repaid, but a non-cash benefit is recognized for the period of validity after the end of the employment relationship (see FAQ: Financial matters / Taxes / Commuter allowance).

Questions about the KlimaTicket Ö

As long as the start of validity is in 2025 and the other requirements are met, the ticket can be subsidized.

No, this is not necessary. However, a non-cash benefit is recognized for the period of validity before the start of employment (see FAQ: Financial matters / Taxes / Commuter allowance).

The KlimaTicket Ö must be purchased as a one-off payment. A monthly payment and the associated monthly subsidy is unfortunately not feasible due to the organizational and administrative effort involved.

Colleagues who have difficulties with the one-off payment receive support at klimaticket@tuwien.ac.at.

No, only tickets with a validity start date of 2025 are eligible. The invoice date is irrelevant for the assessment.

No, only one subsidy is possible within a calendar year. Once the application has been successfully submitted, the SAP Services tile is blocked by the system.

Financial matters / Taxes / Commuter allowance

Yes, the ticket must be purchased first. The subsidy application can then be submitted with the invoice/proof of payment in SAP Services (“Finance” tile, Climate Ticket item).

Open the “Outbox” tile in SAP Services and select the “Klimaticket” line. Here you will find the “Workflow log” at the top of the screen, which contains the current status of your request. If you require further assistance, our colleagues in SAP-Support and Kreditorenbuchhaltung will be happy to help you.

If the KlimaTicket Ö is regarded as a job ticket within the meaning of § 26 Z 5 EStG 1988 EstG 1988, neither social security contributions nor wage tax are payable. In this case, the subsidy also does not count as income from employment.

However, if the validity of the KlimaTicket Ö extends to periods outside the employment relationship at TU Wien, a taxable benefit in kind must be recognized.

A non-cash benefit increases the calculation basis for wage tax, and sometimes also for social security contributions. Depending on the personal situation, wage tax and social security contributions may therefore have to be paid.

If the KlimaTicket Ö is already valid before the start of employment, the benefit in kind is due in the first month of employment. If the validity of the ticket extends beyond the end of the employment relationship, the non-cash benefit is due in the last month. In any case, no remuneration in kind is due at the start of parental leave or maternity leave.

Colleagues who are financially unable to make the one-off payment can contact klimaticket@tuwien.ac.at for support.

The commuter allowance is reduced by the amount of the subsidy. For this purpose, the annual amounts are divided by twelve and the value of the lump sum calculated in this way is reduced by the monthly amount of the subsidy to a minimum value of zero. In any case, the commuter euro continues to be paid in full.

Example:

  • commuter lump sum EUR 696.00/12 = EUR 58.00 per month
  • subsidy EUR 707.58 (60% of EUR 1,179.30 KlimaTicket Ö classic)
  • EUR 707.58/12 = EUR 58.97 per month
  • EUR 58.00 - EUR 58.97 = -0.97

The commuter allowance is therefore reduced to EUR 0.00, as a negative value is not permitted.

The travel allowance is paid in full, but a comparative calculation must be made. Here, the subsidy plus the travel allowance are compared with the cheapest comparable ticket for the route home - workplace - home. If the payments exceed the value of the comparative ticket, the excess amount must be subject to social security contributions (higher social security contributions are therefore due).

Third-party funding and apprenticeship top-up payments

Here too, 60% of the funding is paid from the global budget.

Yes, third-party funds can be used to pay exactly 100% of the ticket price. It is not possible to pay a different percentage of the costs.

No, as soon as the refund has been completed, the application tile is blocked and a subsequent increase is no longer possible.

No, internal offsetting is not possible.

No, from 2025 the granting of job tickets will be limited to the variants of the KlimaTicket Ö.

Apprentices receive their own checkbox as part of the application process, which enables them to submit an uncomplicated application.

Contact addresses

If you have any further questions, please do not hesitate to contact the colleagues in the respective departments:

KlimaTicket 2024

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. 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 in 2024 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 mobility study will be realised in two parts. Participation in the survey is obligatory for 75% of funding recipients. Non-funding recipients can voluntarily take part in a parallel survey. A voluntary mobility survey using a tracking app will also start in spring 2025. GDPR compliance is guaranteed for both parts of the study.

The survey, which 75% of funding recipients undertake to take part in, will be conducted from November 2024 for those who submitted their ticket between January and October 15, 2024. Those who submitted their ticket in the period from October 15, 2024 to December 31, 2024 will receive the survey link in mid-January 2025.

The time required for the survey is approx. 15 minutes.

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, but not for the use of an app developed by the Institute of Transport Planning.

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