Taxes & Insurance

Every foodora Rider is covered by accident and liability insurance during their slots. 

Regardless of your contract type, you are automatically registered with the Austrian Regional Health Insurance Fund (ÖGK). 

In the first month, every rider is automatically registered as a marginal employment contract. 

After the first month, your income will be checked and your insurance status updated if necessary. 

Your insurance depends on your gross monthly salary:

If your gross monthly salary is below the marginal earnings threshold, you are automatically covered by accident and liability insurance.

In this case, you do not have to pay any statutory social security contributions, i.e. your gross income = your net income.

💡Find out more about marginal employment here!

If you exceed the marginal earnings threshold of €518.44 (2024), you are automatically fully insured.

Full insurance means health, pension, accident and unemployment insurance. 

In this case, a statutory contribution is deducted from your gross salary each month, which must be transferred to ÖGK.

• Accident insurance: Accident insurance covers the costs of first aid, accident treatment, rehabilitation and recovery (prostheses, orthopaedics) and grants subsidies for continued payment or compensation. You are also insured on your direct route to work in the event of an accident.

• Liability insurance: Liability insurance covers damage to third parties that may occur during a slot.

To remain fully insured throughout, you have two options:

Option 1: You ensure that your earnings remain consistently above the marginal earnings threshold every month.

Option 2: You apply for self-insurance. For a monthly contribution of €73.20 (2024), you will receive health and pension insurance. You can apply for this yourself at the ÖGK. The re-registration from low income to fully insured takes place by the 15th of the following month at the latest. 

💡You can find all the details from the Austrian health insurance fund here.

As a free employee, you are considered self-employed for tax purposes, whereby your income as a rider is counted as income from business operations. 

This means that you are responsible for the proper and timely reporting and payment of annual income tax.

If your annual income is higher than €11,000, you may be subject to income tax. 

You must therefore prepare your annual income tax return yourself.

💡You can find the requirements and deadlines for this on the homepage of the Federal Ministry of Finance (BMF)

Yes! You must state the tip you receive in cash in your fee note. Just like the online tip, it is subject to income tax and social security contributions. This is a legal requirement and means that you pay tax on both your online and cash tips and we have to deduct social security contributions. 

For all riders with a free employment contract in Austria, the mileage allowance is a component of remuneration and therefore subject to income tax. 

If you exceed € 570 per year, you will also have to pay social security contributions. 

This means that taxes and social security contributions will be deducted from your mileage allowance if it exceeds € 570 per year. 

At foodora, we have to report all your fee notes to the tax office every year and have of course done so in the past. So if you have always submitted the fee notes in full with your income tax return, you don't have to worry about your taxes. 

💡Your tax advisor can give you more detailed information. 

Yes! Bonuses, i.e. additional payments that you receive as a benefit, are shown on your fee note and are generally subject to income tax and social security contributions.