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Calculator salariu Freie Dienstnehmer - Austria 2026

Calculator salariu Freie Dienstnehmer 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 - Freier Dienstnehmer (free contractor)

How does Freier Dienstnehmer differ from Arbeitnehmer?
Freier DN: freedom in work organisation, no personal-performance obligation, usually project-based, no paid leave or sick pay from the employer. Despite the "frei" label, subject to ASVG. Key difference: no Lohnsteuer withheld at source - you file ESt annually. Pick this mode if your contract is a "freier Dienstvertrag" (not a "Werkvertrag").
When do I pay ESt as a Freier DN?
Annually via the Einkommensteuererklärung (deadline 30 June of the following year, or 30 September with a tax adviser). Finanzamt may impose Vorauszahlungen (quarterly advances: March/June/September/December) if ESt > €300/year. ESt below €13,539/year (2026 allowance): zero. The calculator computes annual ESt via §32a - no schedule breakdown.
Do I pay SV like a regular employee?
Yes, a Freier DN is under ASVG like an Arbeitnehmer: KV, PV, ALV, UV. Employee rates are similar (~18.2% of gross). Differences: no Betriebsratsumlage, no WHB Wohnbauförderung in some cases. Geringfügigkeit (marginal) above €603/month triggers full SV; below it, only UV is paid by the employer.
Can I deduct Werbungskosten?
Yes, but real (not the €132 Pauschale reserved for employees). Phone, computer, home office (€300/year simplified), training, travel to clients, professional literature - each must be income-related. Documentation required (receipts/invoices). The calculator does not break down Werbungskosten - it shows net before them; your actual ESt will be lower.
What if I have two sources: employment + Freier DN?
The employee side pays Lohnsteuer at source, the Freier DN side settles annually. The Arbeitnehmerveranlagung (ESt return) combines both into one annual assessment - typically resulting in a top-up because progression bites higher. The calculator models one source - for the combination sum the annual gross and use Arbeitnehmer mode, or consult a Steuerberater.
Does a Freier DN get 13/14 pay?
No - a Freier DN does NOT receive Sonderzahlungen (no Urlaubsgeld/Weihnachtsgeld) unless the contract explicitly provides for them (rare). Also no entitlement to paid leave or sickness from the principal. In practice, the hourly/monthly rate is set higher to compensate. The calculator assumes 12 pays per year.