When artists and cultural workers are employed (i.e. they have an employment contract), their income is taxed by means of payroll tax, which is a special type of income tax. 

Attention: Payroll tax applies only to the personal income of those with an employment contract. Determining whether a person is employed or not greatly depends on each individual case. The main criteria include whether the person is subject to instructions from their employer and whether the person is organisationally integrated into the employer's business. Further criteria are applied in individual cases, such as the possibility to provide a substitute and the question of who bears the entrepreneurial risk. 
In the case of so-called "performing artists", such as actors, case law has established that they are always strongly integrated into the company and have extensive specifications regarding time, place, programme, and other working conditions. This criterion is therefore unsuitable for determining whether they are self-employed in these circumstances. In such cases, the question is based rather on whether or not the performing artists receive remuneration even in the event of non-performance through no fault of their own (such as illness). If the artist does not receive remuneration in the event of non-performance through no fault of their own, they bear the entrepreneurial risk and It is assumed that they are self-employed.
If you are self-employed for tax purposes, you may need to make sure you pay your income tax yourself. See the chapter on income taxation of self-employed individuals for further information. 

...for people with unlimited tax liability

Your Austrian employer calculates income tax independently, deducts it from your salary, and transfers it to the tax office. Unlike self-employed individuals, you therefore do not usually need to file an income tax return.

However, it may be advantageous for you to register at FinanzOnline, the tax office’s online platform, and carry out a so-called employee assessment: this enables you to offset certain expenses against your tax and thus reduce your taxable income (e.g. expenses for work equipment or extraordinary financial burdens). The lower your income, the less tax you must pay. In addition, the tax office will check how much income tax you have paid as part of your employee assessment and will refund any overpaid tax. This may occur if you were only employed for part of the year, as in such cases the employer calculates your monthly salary on the basis of a full year's employment and therefore deducts too much income tax.

Attention: Artists and cultural workers who are not self-employed can claim so-called income-related expenses for tax purposes. Income-related expenses include all costs and expenses that are necessary for the professional generation of income. These might comprise, for example, expenses for the purchase of work equipment or certain travel expenses. In addition, special expenses and so-called extraordinary expenses can also be claimed for tax purposes. Special expenses refer to certain expenses defined by law, including tax consultancy costs and contributions to legally recognised religious communities. Exceptional expenses are expenses that are unusually high, unavoidable, and impact your financial well-being. These might include, for example, the costs of a funeral if these are not covered by the estate, or costs for care in the event of illness/need for care. In addition, various tax credits can be claimed for tax purposes, such as the Family Bonus Plus.

The regulations surrounding this are extensive and it is advisable to seek professional advice on which costs can be offset against tax. There are exceptions to the rule that employed individuals do not need to file an income tax return. See the subchapter on income tax returns. If employed people submit a tax return, the authorities will subsequently issue a notice of assessment that determines the correct tax liability. This is referred to as employee assessment or, colloquially, tax equalisation. 

The amount of tax you have to pay depends on your income. The higher your income, the more tax you must pay. In Austria, a progressive tax rate is applied. This means that a certain proportion of your income is taxed at a certain rate if it exceeds a certain threshold. Lower parts of your income are taxed at lower rates, while higher parts of your income are taxed at higher rates. In the chapter on calculating income, you will find a table detailing the tax rates.

...for people with limited tax liability

If you are subject to limited tax liability in Austria, your employer must withhold 20% income tax from your income (so-called "gross taxation"). You also have the option of notifying your employer of expenses directly related to your income (income-related expenses). Your employer can take the expenses into account when calculating your payroll tax but must then withhold 25% payroll tax if your income exceeds €20,000 (so-called "net taxation").

Whether and to what extent you must pay tax on your income in Austria ultimately also depends on whether Austria and the country in which you have unlimited tax liability have concluded a double taxation agreement ("DTA"). Such agreements regulate, among other things, whether income tax is levied in your country of residence or the country in which you work. If, according to the DTA, it is not Austria but the country of residence that has the right to tax your income, your employer can waive income tax if you submit a tax residence certificate. The relevant forms, "ZS-QU1" and "ZS-QU2", can be found here: https://www.bmf.gv.at. 

To do: We recommend that you consult a tax advisor to clarify whether there is an applicable double taxation agreement, and which country has the right to tax the income you receive in Austria. 

People with limited tax liability can also apply for an employee tax assessment and claim income-related expenses and special domestic expenses, for example. Please note, however, that an amount of €10,486 is added to the income of taxpayers with limited tax liability. This is not the case with ongoing payroll accounting.