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Calculator salariu Employee (Arbeitnehmer / Angestellte) - Austria 2026

Calculator salariu Employee (Arbeitnehmer / Angestellte) gratuit pentru Austria (2026). Din brut în net: impozit, contribuții și salariu net. Model educativ, nu consultanță fiscală.

Simon Bodych

de Simon Bodych

Metodologie și surse

Austria salary calculator methodology (2026)

Figures follow 2026 statutory orientation (BMF, SV). Always confirm with payroll and Finanzamt.

Social insurance (Angestellte)

BMG: min(gross, €6,930). Employee: pension 10.25%, health 3.87%, chamber (AK) 0.50%, housing levy 0.50% (0.75% in Vienna), graduated unemployment (0% / 1% / 2% / 2.95% from gross/BMG thresholds).

Employer cost

SV on BMG (incl. pension, health, ALV, accident, IESG), BV 1.53% (from month 2 in the model), DB 3.7%, DZ by Bundesland, Kommunalsteuer 3%.

Income tax

Taxable base: 12× gross − 12× employee SV − €132 Werbungskosten − Pendlerpauschale (Werbungskosten, if any). 2026 tariff (0 / 20 / 30 / 40 / 48 / 50 / 55 %). The computed tax is then reduced by Steuerabsetzbeträge (tax credits): Verkehrsabsetzbetrag €496/yr (raised €853 with Pendlerpauschale, phasing out between €15,069–16,056), Zuschlag zum VAB up to €804/yr (phasing out €19,761–30,259), and Pendlereuro if entered. Annual tax ÷ 12 — not the official Lohnsteuertabelle; Sonderzahlungen (13th / 14th salary) use a simplified Jahressechstel.

Church contribution

Optional 1.1% of the annual taxable base (Lohnsteuerbemessungsgrundlage), with a minimum of €35/yr for employees; deductible as Sonderausgabe up to €600/yr. It is billed separately by the religious community — not withheld via Lohnsteuer. Shown as a separate line in the result.

Net → gross

Binary search on the gross→net function (employee mode only).

Freie Dienstnehmer

Annual / quasi-annual estimate from the entered base: SV and tax per form toggles—not a payslip. Net→gross is disabled in the UI for this mode.

Self-employed (Selbständig)

Turnover / revenue / profit inputs: SVS and income tax as a simplified annual estimate—indicative only. Gross→net direction only in this mode.

Întrebări frecvente

Austria - employee (Arbeitnehmer)

What are Sonderzahlungen 13/14 and how are they taxed?
Sonderzahlungen are the 13th (Urlaubsgeld, June) and 14th (Weihnachtsgeld, November) payments - mandatory in most occupations under the Kollektivvertrag. They get preferential tax: first €620 free, then 6% ESt up to the Jahressechstel cap (1/6 of annual gross). Above that - regular rates. The calculator uses a simplified model; rely on payroll for the exact number.
Pendlerpauschale and Pendlereuro - do they apply to me?
Pendlerpauschale: annual allowance reducing ESt for commutes > 20km (kleines) or > 2km when no public transport (großes) - from ~€372/year to €3,672/year depending on distance and conditions. Pendlereuro: €2/km annually from the first kilometer. Both require the official BMF Pendlerrechner calculation - enter the annual amounts into the calculator, do not DIY.
How does the Bundesland affect my deductions?
Dienstgeberzuschlag (DZ) on top of Dienstgeberbeitrag (DB) varies by Bundesland: Vienna 0.37%, Lower Austria 0.36%, Styria 0.39%, etc. Vienna also has a higher Wohnbauförderungsbeitrag (0.75% from 2026 vs 0.50% elsewhere). The Bundesland mainly affects employer cost, less the net. The calculator uses official 2026 rates.
Kirchenbeitrag 1.1% - calculated from what exactly?
Kirchenbeitrag (1.1% for the Roman Catholic Church) is levied on taxable income, not gross. Maximum Sonderausgabe deduction €600/year. Applies only to registered members; a Kirchenaustritt (formal exit) stops collection from the following tax year. Tick the box in the calculator if you pay it.
How does the graduated ALV work?
Arbeitslosenversicherung is graduated monthly: 0% up to €2,074 (2026 Niederlohngrenze), 1% from €2,074 to €2,264, 2% from €2,264 to €2,451, 2.95% above. The calculator applies this automatically based on your gross. The rationale: low earners do not bear the full unemployment cost. The employer always pays the full 2.95%.
What does the model NOT include?
Excludes: Familienbonus Plus €2,000/child/year, Alleinverdienerabsetzbetrag, Alleinerzieherabsetzbetrag, Kinderfreibetrag, Gewerkschaftsbeitrag (deductible), Fortbildung (training), Betriebsratsumlage, Sachbezüge (company car, housing). Uses: ASVG SV on 2026 BMG, §32a ESt tariff, €132 Werbungskostenpauschale, Verkehrsabsetzbetrag €496/€853. Not the Lohnsteuertabelle.