Personalverrechnerprüfung Practice Questions - Austria Fachprüfung für den Beruf des Personalverrechners (BiBuG 2014) Exam - Personalverrechnerprüfung Practice Questions - Austria Fachprüfung für den Beruf des Personalverrechners (BiBuG 2014) Exam

Question 1

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

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 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 Gross salary less wage tax gives the social security base; that base less the employee social security share gives net pay Gross salary less a flat 50% deduction covering both wage tax and social security gives net pay

Correct Answer:

Question 2

Under 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?

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) 1.5% capped at €720 per month regardless of emissions 5.0% capped at €2,500 per month Zero Sachbezug for all internal combustion engine vehicles

Correct Answer:

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)

Question 3

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

0.0% (completely tax-exempt and social-security-exempt Sachbezug = €0) 1.5% capped at €720 per month 2.0% capped at €960 per month A flat €250 per month

Correct Answer:

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

Question 4

An 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?

€350.00 per month (Half Sachbezug: 1.0% of €35,000, because private mileage is ≤ 6,000 km/year, capped at max €480) €700.00 per month (Full 2.0% Sachbezug) €0 per month €1,400.00 per month

Correct Answer:

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

Question 5

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

€8.00 per working day for restaurant meals and €2.00 per working day for groceries €8.00 per working day for restaurant meals and €4.40 per working day for groceries €4.40 per working day for restaurant meals and €1.10 per working day for groceries €8.00 per working day for both restaurant meals and groceries

Correct Answer:

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

Question 1

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Prepare with the Personalverrechnerprüfung Practice Questions - Austria Fachprüfung für den Beruf des Personalverrechners (BiBuG 2014) Exam practice quiz. This question bank includes 100 questions covering estg, austrian, statutory, employee, and employer. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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Personalverrechnerprüfung Practice Questions - Austria Fachprüfung für den Beruf des Personalverrechners (BiBuG 2014) Exam

This practice set contains 100 questions from the matching question bank and focuses on estg, austrian, statutory, employee, and employer. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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Personalverrechnerprüfung Practice Questions - Austria Fachprüfung für den Beruf des Personalverrechners (BiBuG 2014) Exam

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