VIENNA (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 programs.  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 defense 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 
Factbox: Policies of Austria's main parties in Sunday's election