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.