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Freie Dienstnehmer – Austria

Estimate Austrian net pay (2026): SV on BMG (incl. graduated unemployment), ESt tariff + optional Kirchenbeitrag. Not Lohnsteuer tables - verify with BMF/payroll.

Simon Bodych

by Simon Bodych

Methodology & sources

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.

Frequently asked questions

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.