Austria adds multi-year government top-up funding to the disability employment equalization tax fund (Ausgleichstaxfonds)
A new paragraph (§ 10 Abs. 1d) in the Disability Employment Act (BEinstG) obliges the federal government to transfer additional general budget funds to the Ausgleichstaxfonds — the fund that finances vocational inclusion programmes for people with disabilities — to secure its liquidity: €65 million in 2026, €45.1 million in 2027, €24.4 million in 2028, and €14.8 million annually from 2029. The change was introduced by BGBl. I Nr. 85/2026.
What changed
A new subsection (1d) was inserted into § 10 of the Disability Employment Act. It requires the federal government to provide supplementary general budget funds to the Ausgleichstaxfonds on top of the existing indexed base amount of €90 million per year. The extra amounts are: €65 million (2026), €45.1 million (2027), €24.4 million (2028), and €14.8 million every year from 2029 onwards.
Who is affected
People with disabilities who rely on vocational inclusion programmes financed by the Ausgleichstaxfonds benefit most directly. Employers, integration enterprises (Integrative Betriebe), and training providers that receive grants or loans from the fund are also affected, as the additional funding secures continued programme availability.
What to look out for
This change is a government spending commitment and does not alter employer obligations under the quota rules or the Ausgleichstaxe (equalization tax payable when the disability employment quota is not met). The fund's advisory board (Beirat) continues to oversee how the money is used, including approving individual grants above €150,000.