VIENNA, Oct 13 (Reuters) - Austria's parliamentary election on Sunday involves three large parties polling above 20 percent and a host of smaller parties that polls show on roughly 6 percent or less, with 4 percent being the threshold for obtaining seats.
The frontrunner, the conservative People's Party, has been polling on roughly a third of the vote, and it is highly unlikely any party will obtain a majority. The winner will probably need to form a coalition with another large party to govern.
Below are policies of the three biggest parties in parliament, taken mainly from their campaign programmes.
PEOPLE'S PARTY (Conservative, junior coalition partner)
Leader: Foreign Minister Sebastian Kurz
Slogans: Now. Or Never!; This time, Kurz; Time for something new.
* Total tax cuts and extra spending of between 11.7 billion and 12.7 billion euros
* Cut income tax on annual earnings up to 60,000 euros
* Overhaul corporation tax so that retained profits are not taxed Cap basic welfare at 540 euros a month for refugees, below the standard amount of roughly 830-924 euros, to end after five years if that person has had a full-time job for 12 months
* Bar foreigners from receiving social benefits until they have lived in Austria legally for five years, with the above exception for refugees
* Cap average increases in public spending at the inflation rate
* A 1,500 euro "tax bonus" (reduction in income tax) per child
* Cut social charges paid by employers by 3 billion euros
* Within the European Union, push for:
- The EU to focus on "core competences", especially trade and securing external borders
- Streamlined structures and a smaller Commission
- The Commission's president to be directly elected
* Oppose introducing wealth or inheritance taxes
* Introduce a minimum wage of 1,500 euros a month
* Increase the number of referendums, setting aside one to two days a year on which they can be held
SOCIAL DEMOCRATS (Centre left, senior coalition partner)
Leader: Chancellor Christian Kern
Slogan: Get what you're entitled to
* Total tax cuts of 5.4 billion euros and spending increases of 4.4 billion euros
* Introduce a minimum wage of 1,500 euros a month net of tax
* Introduce a tax on inheritances of more than 1 billion euros to fund elderly care
* Reduce workers' income tax and employers' social charges
* Hire 5,000 more teachers and put 2,500 more police officers "on the streets"
* Prevent "a sell-off of Austrian high technology" and review takeovers of strategically important companies by firms from outside the European Union
* Obtain permission under EU rules to give workers already living in Austria priority for jobs in sectors with high unemployment
* Back "the rapid completion of (European) economic and monetary union".
* Support the establishment of a common European asylum system
FREEDOM PARTY (Far right, anti-immigration, in opposition)
Leader: Heinz-Christian Strache
Slogan: Austrians deserve fairness
* 12 billion euros in tax cuts, to benefit primarily "Those who make a contribution and families"
* "A tax model that leads to a smaller tax burden for those who have more children"
* Raise the minimum pension to 1,200 euros a month for people who have paid in for 40 years or more (from 1,000 euros)
* Shut certain sectors of the economy to non-EU workers
* Introduce a monthly minimum wage of 1,500 euros gross with no added "burden" to employers
* Bar foreigners from receiving social benefits until they have paid into the system for at least five years
* Hire more police and increase the defence budget "massively"
* Limit the proportion of foreign pupils per classroom
* Tougher sentences for sexual and violent crimes
* Deport foreign convicts to their home countries
* Strip former jihadists of their Austrian citizenship
* Push for Brussels to hand more powers back to member states
* Review the European Convention on Human Rights and potentially replace it with an "Austrian Convention on Human Rights
* Increase direct democracy based on the Swiss model, and make "veto referendums" possible to block parliamentary legislation
(Reporting by Francois Murphy; Editing by Alison Williams)