{"dgCrossLinkIntro":"Only interested in the full employer cost?","dgCrossLinkLabel":"Go to the employer-cost calculator","share":{"title":"Gross-to-net calculator: my result","copiedTitle":"Link copied","copiedMessage":"The link to this result is on your clipboard.","errorTitle":"Couldn't share","errorMessage":"The link couldn't be copied. Please try again."},"viewControls":{"year":{"label":"Tax year","prev":"Previous year","next":"Next year","recent":"Current","earlier":"Earlier","previewLegend":"Preview: values not yet final"},"period":{"label":"Display period","std":"Hr","stdLong":"Hour","tag":"Day","tagLong":"Day","wo":"Wk","woLong":"Week","mo":"Mo","moLong":"Month","jahr":"Yr","jahrLong":"Year"},"perspective":{"label":"Perspective","dn":"You","dnLong":"Employee","dg":"Boss","dgLong":"Employer"}},"results":{"title":"Your net","titleDg":"Total employer cost","salaryTitle":"Salary","totalsTitle":"Annual totals","chartCashflowTitle":"Net per month","chartCashflowTitleDg":"Employer cost per month","chartWaterfallTitle":"From gross to net","chartWaterfallTitleDg":"From gross to wage cost","chartWaterfallSteuerfrei":"Tax-free","chartWaterfallGesamt":"Total","chartEinmalTitle":"Composition of the other payments","chartSteuerfreiTitle":"Tax-free benefits as gross salary","chartSteuerfreiNettoLegend":"Net value","chartSteuerfreiSavedLegend":"Saved deductions","chartSteuerfreiNote":"That's how much gross salary you'd need to take home the same amount. Tax-free, it's worth more.","chartSteuerfreiTotalLabel":"Gross salary","chartSteuerfreiTitleDg":"Tax-free benefits as labour cost","chartSteuerfreiNoteDg":"That's what an equivalent salary would cost you (gross + employer contributions). Tax-free, you save the difference.","chartSteuerfreiSavedLegendDg":"Saved labour costs","chartSteuerfreiTotalLabelDg":"Labour cost","chartSteuerfreiRowAria":"{name}: equals {amount} gross salary","chartSeries":{"laufend":"Regular net","laufendDg":"Regular employer cost","sonder":"13th / 14th","einmal":"Other payments","lnk":"Ancillary","dgSv":"Employer SI","total":"Total","laufendInklZulage":"{basis} (incl. {zulage} allowance)"},"perHour":"/ hour","perDay":"/ day","perWeek":"/ week","perMonth":"/ month","perYear":"/ year","ofBrutto":"gross","breakdown":{"netto":"Net","sv":"SI","steuer":"Income tax","dgAufschlag":"Employer add-on","brutto":"Gross","dgSv":"Employer SI","dgWeitere":"Other payroll costs"},"grenzTitle":"Marginal tax rate","grenzHint":"on the next earned €","effTitle":"Effective burden","effHint":"SI + income tax","aufschlagTitle":"Add-on ratio","aufschlagHint":"employer add-on ÷ gross","steuerkeilTitle":"Tax wedge","steuerkeilHint":"(total cost − net) ÷ total cost","steuerkeilExplain":{"ariaLabel":"Explain tax wedge","title":"Tax wedge, OECD standard metric","body":"The tax wedge measures the share of total labor cost, gross plus all employer add-ons, that does NOT reach the employee as net pay. Formula: (total cost − net) ÷ total cost. The OECD uses it to compare tax burden across countries annually. Austria was at {oecdAt} in OECD Taxing Wages {oecdEdition} (data for {oecdDataYear}), OECD average {oecdAvg}.","glossarLink":"Tax wedge"},"sachbezugWarning":{"chipLabel":"Sachbezug too high","tooltipAriaLabel":"Explain the high Sachbezug","title":"In-kind benefit exceeds cash gross","body":"Your in-kind benefit ({sachbezug}/mo) is larger than your cash gross ({brutto}/mo). Income tax is calculated on the combined base, so the displayed cash net turns mathematically negative. In practice the employer and annual tax return reconcile the difference.","glossarLink":"More on Sachbezug in the glossary"},"table":{"headerBezug":"Payment","headerMonat":"Month","header13":"13th salary","header14":"14th salary","headerEinmal":"One-off","headerZahlung":"Payment","headerJahr":"Year","headerJahrGehalt":"Salary / year","rowBrutto":"Gross","rowSv":"SI","rowLst":"Income tax","rowNetto":"Net","rowDgSv":"Employer SI","rowDgWbf":"Housing levy (employer)","rowDgMvk":"Severance fund","rowDgKommSt":"Municipal tax","rowDgDb":"Family fund (DB)","rowDgDz":"DB surcharge","rowDgLohnkosten":"Total wage cost","ezSectionTitle":"Other payments (bonuses / premiums)","ezSumme":"Total","ezTimingNote":"The annual sixth (§ 67) is credited to the 13th/14th salary first; the remaining payments get only what is left. The annual total is exact, the split on a payslip can differ by payout month.","ezColLnk":"+ Ancillary","ezColSv":"− SI","ezColLst":"− Income tax","ezColNetto":"= Net","ezColDgSv":"+ Employer SI","ezColLohnkosten":"= Wage cost","grandTotal":"Total / year","grandTotalDg":"Total employer cost / year","rowSvLong":"Social insurance","rowDgSvLong":"Employer social insurance","rowDgWbfLong":"Housing levy (employer share)","rowDgMvkLong":"Severance fund (MVK)","rowDgKommStLong":"Municipal tax","rowDgDbLong":"Employer contribution (DB)","rowDgDzLong":"Surcharge to the employer contribution (DZ)","rowDgLohnkostenLong":"Total employer cost","ezColLnkLong":"Ancillary wage costs","rowZulage":"Allowance","rowZulageLong":"Monthly allowance","zulageJahr":"A year","zulagePosten":"Monthly","rowGehalt":"Salary","rowGehaltLong":"Salary","header13Pension":"13th pension","header14Pension":"14th pension","rowGehaltPension":"Pension","rowGehaltLongPension":"Pension","header13Ruhebezug":"Mar + Jun","header14Ruhebezug":"Sep + Dec","rowPsb":"of which PSB","rowPsbLong":"of which Pensionssicherungsbeitrag"},"perIncomeLabel":"Social insurance per income (HBG cap separate)","hbgBadge":"HBG","steuerfrei":{"title":"Tax-free benefits (§ 3, additional)","subtitle":"On top of your net; doesn't change the salary","subtitleDg":"Additional employer cost, not part of gross","jobticket":"Job ticket","kinderbetreuung":"Childcare","gewinnbeteiligung":"Profit share","total":"Tax-free benefits / year","totalDg":"Employer cost of tax-free benefits / year","explain":{"rowBrutto":"Gross","rowSv":"SI","rowNetto":"Net","rowLnk":"Ancillary costs","rowLohnkosten":"Total wage cost","equivLabel":"Equivalent gross salary","equivLabelDg":"Equivalent wage cost","savedLabel":"Saved deductions","savedLabelDg":"Saved wage costs","jobticket":"§ 26 Z 5 lit b EStG, the ticket value (e.g. Klimaticket) is tax- AND SI-free, so it arrives fully as a net add-on.","kinderbetreuung":"§ 3 para 1 no 13, childcare subsidy up to {kbMax}/year per child (≤14), tax- AND SI-free, fully net.","gewinnbeteiligung":"§ 3 para 1 no 35, up to {gbMax}/year income-tax-free, but SI-liable (a one-off payment counts as regular pay). SI applies while annual regular gross is below the maximum contribution base (12× monthly HBG); if the base is already used up by the salary (above HBG/month), it drops to 0. The exact share depends on when it's paid.","glossarLink":"Tax-free benefits (§ 3)","sonstige":"Other tax- and contribution-free perks such as a company bike, at their cost. Free of wage tax, social insurance and payroll levies, so they arrive in full as a net extra.","essen":"§ 3 (1) Z 17 EStG, meal vouchers up to the daily amount per working day, free of income tax, social insurance and payroll levies, so they arrive in full as extra net.","geschenke":"§ 3 (1) Z 14 EStG, gifts in kind such as at Christmas, taking part in company events and anniversary gifts, each up to its yearly amount free of income tax, social insurance and payroll levies. Cash gifts are not free.","telearbeit":"§ 26 Z 9 EStG, the telework allowance up to the daily maximum is not part of wages: free of wage tax, social insurance and payroll levies, so it arrives in full as a net extra."},"sonstige":"Other benefits","essen":"Meal vouchers","geschenke":"Gifts and company events","telearbeit":"Telework allowance"},"explain":{"iconAriaLabel":"Show explanation","close":"Close","glossarPrefix":"Glossary","links":{"sonderbezuege":"§ 67 special payments","hbg":"Höchstbeitragsgrundlage","lohnkosten":"Total wage cost","einkommensteuertarif":"§ 33 EStG income tax tariff","familienbonus":"Familienbonus Plus","pensionssonderzahlungen":"13th and 14th pension","pensionistenabsetzbetrag":"Pensioner tax credit"},"einmalzahlungenCol":{"title":"{art} {month}","bodyDg":"There is no § 67 relief on the employer side: the one-off costs its gross plus the full employer on-costs (DG-SI capped, BV/KommSt/DB/DZ uncapped)."},"sonstige":{"svFull":"{svRate}, KV+PV+AV only, no AK, no WBF","svCapped":"{svRate} on {basis}, yearly SI cap applied","svZero":"yearly special-payment SI cap used up","lstWithin":"favourable: {staffelRate} on {base} = {lstStaffel}","lstOver":"tariff on {over} = {lstTarif}","lstPartial":"{staffelRate} on {base} = {lstStaffel} favourable, tariff on {over} = {lstTarif}","lstFree":"tax-free (under the exemption limit)","bodyWithin":"Special payments under § 67 (13th/14th and one-offs) are taxed at the favourable {staffelRate} after SI up to the Jahressechstel ({sechstel}, two months' gross). This payment fits entirely within the sixth. The yearly total stays the same regardless of the payout month; only how it splits across the individual payments shifts.","bodyOver":"Bonuses are special payments under § 67. Only the Jahressechstel ({sechstel}, two months' gross) is taxed at the favourable {staffelRate}, and that is allocated to the 13th/14th salary first. This payment ({over}) therefore sits entirely above it and is taxed under § 67 Abs 10 like ordinary income, at the normal tax tariff. No single rate describes it: the amount is stacked on the rest of your annual income and can push you into a higher bracket. The annual total is fixed; how it splits across payslips depends on when it is paid.","bodyPartial":"Bonuses are special payments under § 67 and share the Jahressechstel ({sechstel}) with the 13th/14th salary, which counts first. {within} still sits inside the Sechstel and is taxed at {staffelRate}; {over} sits above it and runs through the normal tax tariff under § 67 Abs 10. There is no fixed rate for that part: it is stacked on the rest of your annual income. The annual total is fixed; how it splits across payslips depends on when it is paid.","einschleif":"Einschleifregelung: just above the exemption limit the tax would otherwise jump, so it is capped at {rate} of the amount above {betrag}. That gives {mitCap} here instead of {ohneCap}. Note your employer usually withholds the full {ohneCap} during the year (§ 77 Abs 4 leaves that optional), and you get the {differenz} difference back through your annual tax assessment, where the cap is mandatory (§ 41 Abs 4).","basisBemessung":"§ 67 base","basisFreibetrag":"Allowance § 67 Abs 1","svFullPension":"{svRate} health insurance (§ 73 ASVG)","bodyWithinPension":"The 13th and 14th pension are special payments under § 67 and, after health insurance, are taxed at the favourable {staffelRate} up to the Jahressechstel ({sechstel}, two monthly pensions). This payment fits entirely within the sixth.","einschleifPension":"Einschleifregelung: just above the exemption limit the tax would otherwise jump, so it is capped at {rate} of the amount above {betrag}. That gives {mitCap} here instead of {ohneCap}. Note the pension office usually withholds the full {ohneCap} during the year (§ 77 Abs 4 leaves that optional), and you get the {differenz} difference back through your annual tax assessment, where the cap is mandatory (§ 41 Abs 4)."},"bezug13":{"title":"13th salary: How these values add up","svDetail":"{svRate}, KV+PV+AV only, no AK, no WBF","lstDetail":"§ 67 scale {staffelRate}, after {freibetrag} allowance","body":"Special payments are settled separately from regular pay: their own SI rate (no AK, no WBF) and the § 67 scale ({staffelRate} on the first slot) instead of the progressive tariff. The AV rate is measured against this payment itself, not against the monthly salary (§ 2a AMPFG), so it can come out higher or lower than on regular pay. Plus the yearly {freibetrag} allowance is consumed by the 13th here.","titlePension":"13th pension: how these figures come about","svDetailPension":"{svRate} health insurance (§ 73 ASVG)","bodyPension":"The 13th pension is paid with the April pension (§ 105 ASVG) and settled separately from the monthly pension: health insurance at the same rate, but wage tax under the § 67 scale ({staffelRate} on the first slot) instead of the progressive tariff. Plus the yearly {freibetrag} allowance is consumed by the 13th here.","titleRuhebezug":"Special payments March and June: how these figures come about","bodyRuhebezug":"A Ruhebezug comes with four special payments of 50 % of the monthly amount each, due in March, June, September and December (§ 28 Pensionsgesetz). This column combines March and June. Health insurance under the B-KUVG and the Pensionssicherungsbeitrag are deducted; wage tax follows the § 67 scale ({staffelRate} on the first slot) instead of the tariff, and the annual allowance of {freibetrag} is used up here.","svDetailRuhebezug":"{svRate} health insurance (B-KUVG) plus Pensionssicherungsbeitrag (§ 13a PG)"},"lst":{"title":"Income tax: How these values add up","headerLabel":"Item","headerJahr":"Year","headerMonat":"Month","rowTarifsteuer":"Tariff tax (§ 33 EStG)","rowVerkehrsabsetzbetrag":"Commuter credit","rowFamilienbonus":"Familienbonus Plus","rowAvab":"AVAB (single-earner)","rowAeab":"AEAB (single-parent)","rowUnterhaltsabsetzbetrag":"Maintenance credit","rowMehrkindzuschlag":"Multi-child supplement","rowPendlereuro":"Pendlereuro","rowKindermehrbetrag":"Kindermehrbetrag (refund)","rowResult":"Income tax","body":"Regular income tax comes from the progressive tariff (§ 33 EStG) on your taxable pay, code 245 on the annual wage slip. A benefit in kind counts towards it even though it is not paid out; § 68 tax-free premiums stay out even though they are part of the gross. Tax credits then come straight off the tariff tax, cutting it euro for euro. Special expenses such as the church contribution only work at your marginal rate. With a low tariff tax and an active AVAB/AEAB, the Kindermehrbetrag is refunded.","rowBasisBrutto":"Gross (regular, cash)","rowBasisSachbezug":"Benefit in kind","rowBasisFrei68":"tax-free § 68","rowBasisSv":"Social insurance","rowBasisWerbungskosten":"Work-related expenses","rowBasisSteuerpflichtig":"taxable pay","rowBasisBehindertenfreibetrag":"Disability allowance (§ 35)","rowBasisKirchenbeitrag":"Church contribution (§ 18)","rowBasisKinderfreibetrag":"Child allowance (§ 106a)","rowBasisKinderbetreuung":"Childcare costs (§ 34 Abs 9)","rowBasisEinkommen":"Income (§ 2 Abs 2)","rowPensionistenabsetzbetrag":"Pensioner tax credit","rowTeuerungsabsetzbetrag":"2022 inflation credit","bodyPension":"Regular wage tax comes from the progressive tariff (§ 33 EStG) on the pension after health insurance. There is no flat allowance for work expenses on a pension. Tax credits come straight off the tariff tax, above all the pensioner tax credit (§ 33 Abs 6), which phases out to zero on higher pensions. The pension office applies the Familienbonus, AVAB/AEAB and the increased pensioner credit only after an application on form E 30.","rowBasisTelearbeit":"Telework, gap to the daily rate (§ 16 Abs 1 Z 7a)","rowBasisMobiliar":"Ergonomic furniture (§ 16 Abs 1 Z 7a)","rowBasisTelearbeitSteuerpflichtig":"Telework allowance above the cap (§ 26 Z 9)","rowBasisSpenden":"Donations (§ 18 Abs 1 Z 7)"},"bezug14":{"title":"14th salary: How these values add up","svDetailFull":"{svRate}, KV+PV+AV only, no AK, no WBF","svDetailCapped":"{svRate} on {sonderRest}, yearly SI cap applied","lstDetail":"§ 67 scale {staffelRate}, no allowance left","bodyBase":"The yearly {freibetrag} allowance is already used by the 13th.","bodyCapAddendum":" Plus the yearly SI cap ({jahresdeckel}) bites here, the last {capRest} of the 14th are SI-free.","titlePension":"14th pension: how these figures come about","svDetailFullPension":"{svRate} health insurance (§ 73 ASVG)","bodyCapAddendumPension":" Plus the yearly contribution cap ({jahresdeckel}) bites here, the last {capRest} of your 14th pension are contribution-free.","titleRuhebezug":"Special payments September and December: how these figures come about"},"dgBezug13":{"title":"13th salary: What it costs the employer","svDetail":"{svRate}, KV+PV+AV+IESG, no UV, no WBF","uebrigeDetail":"BV/MVK {mvkRate} + KommSt {kommStRate} + DB {dbRate} + DZ {dzRate}, no cap","body":"The employer pays its payroll on-costs on the 13th too, there's no § 67 relief here like on the employee side. The full employer SI rate applies; only UV and WBF drop out, since both are regular-pay-only levies. BV/MVK, KommSt, DB and DZ keep running on the full payment with no cap."},"dgBezug14":{"title":"14th salary: What it costs the employer","svDetailFull":"{svRate}, KV+PV+AV+IESG, no UV, no WBF","svDetailCapped":"{svRate} on {sonderRest}, yearly SI cap applied","uebrigeDetail":"BV/MVK {mvkRate} + KommSt {kommStRate} + DB {dbRate} + DZ {dzRate}, no cap","bodyBase":"As with the 13th, the employer pays its full payroll on-costs with no § 67 relief; only UV and WBF drop out (regular-pay-only levies).","bodyCapAddendum":" The employer SI now hits the same yearly SI cap ({jahresdeckel}) as the employee side: no employer SI applies to the last {capRest}. BV/MVK, KommSt, DB and DZ have no cap and keep running in full."},"dgUebrigeLabel":"Other employer levies","dnSv":{"ariaLabel":"Explain employee social insurance","title":"Social insurance (employee share)","body":"Made up of {svBase} KV+PV+AV (regular pay AND special payments), plus {ak} AK levy (regular pay only), plus housing-fund contribution by Bundesland, in {year} Vienna {wbfWien} employee share, others {wbfAndere} (regular pay only). Capped at HBG/Mo for regular pay; special payments use a separate yearly cap of 2×HBG/Mo. A reduced AV rate applies at low incomes (§ 2a AMPFG). It is assessed separately for regular pay and for a month's special payments, each against its own amount. The two rates can differ within the same month.","glossarLink":"Sozialversicherung in the glossar"},"dgSv":{"ariaLabel":"Explain employer social insurance","title":"Social insurance (employer share)","body":"Employer share to the ASVG system: KV, PV, AV and IESG together {dgSvBase} on regular pay AND special payments. Plus UV {dgUv} on regular pay only (occupational accident insurance). Same HBG cap as the employee share (HBG/Mo for regular pay, 2×HBG/Mo annually for special payments).","glossarLink":"Sozialversicherung in the glossar"},"dgWbf":{"ariaLabel":"Explain employer housing-fund contribution","title":"Housing-fund contribution (employer share)","body":"Earmarked levy financing public housing, set per Bundesland. In {year} the employer share is {dgWbfWien} in Vienna and {dgWbfAndere} in the other Bundesländer. Regular pay only, capped at HBG/Mo. Special payments are exempt.","glossarLink":"Wohnbauförderung in the glossar"},"dgMvk":{"ariaLabel":"Explain severance fund","title":"Severance fund (BV / MVK)","body":"{mvkRate} of gross + special payments, no cap (§ 6 BMSVG). Goes into the employer's chosen Mitarbeitervorsorgekasse, when the employment ends, this funds the \"Abfertigung neu\" severance pay. Introduced in 2003 to replace the old severance regime.","glossarLink":"Betriebliche Vorsorge in the glossar"},"dgKommSt":{"ariaLabel":"Explain municipal tax","title":"Municipal tax (KommSt)","body":"{kommStRate} on gross + special payments, no cap (§ 6 KommStG). Paid to the municipality of the employer's place of business, with multiple business locations the wage sum is apportioned. A major revenue source for Austrian cities and municipalities.","glossarLink":"Kommunalsteuer in the glossar"},"dgDb":{"ariaLabel":"Explain DB FLAF contribution","title":"DB (FLAF family fund contribution)","body":"{dbRate} on gross + special payments, no cap (§ 41 FLAG). Funds the Familienlastenausgleichsfonds (family allowances, free student transport, mother-child checkups, etc.).{dbChange}","change":" Lowered from {prev} to {rate} effective 1.1.{since}.","glossarLink":"Dienstgeberbeitrag (DB) in the glossar"},"dgDz":{"ariaLabel":"Explain DB surcharge","title":"DB surcharge (DZ / Chamber levy 2)","body":"Bundesland-specific surcharge on the DB. Set annually by each regional WKO (Austrian Economic Chambers) branch, {year} rates range from {dzMin} ({dzMinLand}) to {dzMax} ({dzMaxLand}); Vienna sits at {dzWien}. Made up of {dzBund} federal-chamber share + a variable Bundesland share. Applied on the same base as the DB, no cap.","glossarLink":"Zuschlag DB / KU 2 in the glossar"},"dgLohnkosten":{"ariaLabel":"Explain total wage cost","title":"Total wage cost","body":"Gross + all employer add-ons = what your employer actually spends to employ you. In the typical Vienna scenario about {lkAufschlag} above your gross. This total is the right reference point for salary negotiations, outsourcing-vs-employment calculations, or comparisons with self-employment (where you'd carry these costs yourself).","glossarLink":"Total payroll cost in the glossar"},"zulage":{"ariaLabel":"Explanation of a payment made every month","title":"Payment made every month","body":"Paid alongside the salary every month, this payment cannot be told apart from it. It therefore counts as running salary rather than a special payment under § 67, so it gets no column of its own and sits inside the monthly gross instead. It does not raise the 13th and 14th: the calculator bases those on the basic salary, as it does for a Sachbezug. If you want a payment to lift the special payments too, enter it in the monthly gross directly. It does affect the Jahressechstel, which § 67 Abs 2 measures on the running pay: it makes room there rather than using any up.","glossarLink":"Special payments in the glossary"},"svBasis":{"title":"Social insurance: how this figure adds up","aria":"Social insurance explanation","headerLabel":"Item","headerJahr":"Year","headerMonat":"Month","rowBrutto":"Gross (regular, cash)","rowSachbezug":"Benefit in kind","rowFrei68":"contribution-free § 68","rowBasis":"Contribution base","rowBasisGedeckelt":"Contribution base (capped)","rowSv":"of that {satz}","noteHbg":"The ceiling of {hbg} a month applies: nothing above it is charged. It counts per employment, not across several.","body":"The base is your regular pay, not the annual gross: the 13th and 14th salary and other payments have their own base with their own annual cap (§ 54 ASVG). A benefit in kind counts towards it even though it is not paid out; § 68 contribution-free premiums stay out even though they are part of the gross. The rate covers health, pension and unemployment insurance plus the chamber levy and housing subsidy, and on a low income it can fall below the standard rate through the § 2a AMPFG bands.","linkBeitragssaetze":"Contribution rates in the glossary","bodyPension":"Only the pensioners’ health insurance comes off a pension (§ 73 ASVG), on the monthly pension as well as on the 13th and 14th. Pension and unemployment insurance, the chamber levy and the housing subsidy do not apply. In 2025 the rate rose from 5.1 % to 6 % on 1 June.","bodyRuhebezug":"From a Ruhebezug, health insurance under the B-KUVG (6 % since 1 June 2025, 4.9 % before) and the Pensionssicherungsbeitrag under § 13a Pensionsgesetz are deducted, both also from the special payments. Health insurance stops at the contribution ceiling, the Pensionssicherungsbeitrag does not: above 1.5 times (from 2027 once) the ceiling 10 to 25 % apply. Both reduce the wage-tax base.","linkKvPension":"Pensioners' health insurance","linkPsb":"Pensionssicherungsbeitrag"}},"aufschlagExplain":{"ariaLabel":"Aufschlagquote explanation","title":"Aufschlagquote, falls above the contribution cap","body":"The Aufschlagquote is the employer's ancillary costs divided by the gross, i.e. how much the employer pays on top of the gross salary. Employer social insurance and the housing levy are capped at the maximum contribution base, whereas municipal tax, DB, DZ and BV/MVK apply to the full gross. Above the cap the capped part stops growing, so the Aufschlagquote falls as the salary rises and approaches the uncapped rates.","glossarLink":"Lohnkosten"},"heroSalaryCaption":"regular salary","heroSalaryCaptionDg":"regular employer cost","salaryTitlePension":"Pension","heroSalaryCaptionPension":"regular pension"},"personalSituation":{"cardTitle":"Personal situation","cardSubtitle":"Bundesland, family, tax credits, etc.","editButton":"Edit","modalTitle":"Edit personal situation","sections":{"familie":"Family","absetzbetraege":"Deductions","pendler":"Commuter allowance","sonstige":"Other inputs","bundesland":"Bundesland"},"rows":{"bundesland":"Federal state","kinder":"Children ≤ 18 / > 18","kinderLt18":"Children under 18","kinderGt18":"Children 18+","kinderValue":"{lt18} / {gt18}","avabAeab":"AVAB / AEAB","avab":"Single-earner credit (AVAB)","avabHint":"Active when your partner's annual income is below {ceiling} and you have ≥ 1 child.","partnerEinkommen":"Partner's annual income","aeab":"Single-parent credit (AEAB)","aeabHint":"Mutually exclusive with AVAB.","partnerEinkommenWarn":"Above the AVAB ceiling ({ceiling}), the credit is computationally cancelled out.","behinderungsgradWarn":"Allowance only kicks in at {minGrad} %, lower values produce no Behindertenfreibetrag.","unterhaltspflichtige":"Children with maintenance obligation","mehrkind":"Multi-child supplement (3+ children)","pendler":"Commuter allowance","pendlerKm":"Distance (km)","pendlerTage":"Work days per month","kirchenbeitrag":"Church contribution","gewerkschaft":"Union contribution","behinderungsgrad":"Disability percentage","perMonth":"/ month","perYear":"/ year","yes":"Yes","no":"No","none":"-","familienbonus":"Familienbonus Plus","ehePartnerschaft":"Married or registered partnership","ehePartnerschaftHint":"Raises the pensioner tax credit if your partner earns at most {grenze} a year and no single-earner credit applies. Cohabiting is not enough.","telearbeitMobiliar":"Ergonomic home office furniture","telearbeitMobiliarHintTage":"Desk, office chair, lighting: up to {max} a year as work expenses (§ 16 Abs 1 Z 7a EStG) if you had at least {tage} telework days (enter them with the income). Anything above carries over to the next year.","telearbeitMobiliarHintVereinbarung":"Desk, office chair, lighting: up to {max} a year as work expenses (§ 16 Abs 1 Z 7a EStG) if you agreed with your employer that you (also) work from home. Anything above carries over to the next year.","spenden":"Donations","spendenHint":"To approved charities, deductible as special expenses up to {pct} of your income (§ 18 Abs 1 Z 7 EStG). The charity reports your donations to the tax office itself."},"chips":{"kind":"child","kinder":"children","unterhalt":"maintenance","mehrkind":"Multi-child","pendler":"Commuter","kirchenbeitrag":"Church tax","gewerkschaft":"Union dues","behinderung":"disability","more":"+{count} more","adapt":"Adjust","mobiliar":"Furniture","spenden":"Donations"},"pendlerTypOptions":{"none":"None","klein":"Small","gross":"Large"},"pendlerTageOptions":{"4":"4-7 days (⅓)","8":"8-10 days (⅔)","11":"11+ days (full allowance)"},"pendlerExplain":{"iconAriaLabel":"Explain commuter allowance","title":"Pendlerpauschale & Pendlereuro","bodyOverview":"Flat tax deduction for the home-to-work commute, subtracted from taxable income (§ 16 EStG). Reduces the tax base linearly, net effect depends on your marginal rate.","kleinLabel":"Small","kleinDescription":"when using public transport is reasonable.","grossLabel":"Large","grossDescription":"when public transport is unreasonable (commute too long, physical disability, no service).","bodyPendlereuro":"On top: Pendlereuro {year} = {perKm} per km one-way per year, applied directly as a tax credit against income tax.","glossarLink":"Pendlerpauschale & Pendlereuro"},"familienbonusOptions":{"voll":"Full","halb":"Split","keiner":"None"}},"income":{"einmalzahlungen":{"subtitle":"Premium, bonus, allowance","amountLabel":"Amount per payout in euro","jahresSumme":"{anzahl}× a year, {gesamt} in total","addButton":"Payment","removeButton":"Remove","removeLabel":"Remove one-off payment","hint":"The amount is per payout. A recurring premium in one month means every year in that month; for a shorter interval pick a series on the right and it starts in January. A commission earned monthly and merely settled quarterly does not belong here, it belongs in the monthly gross.","intervall":{"einmalig":"One-off","monatlich":"Every month","zweimonatlich":"Every 2 months","quartalsweise":"Quarterly","viermonatlich":"Every 4 months","halbjaehrlich":"Twice a year"},"wannLabel":"When the payment falls due","monatlichSumme":"Counts towards the monthly gross, {gesamt} a year","gruppe":{"jaehrlich":"Yearly premium","zweimonatlich":"Two-monthly payment","quartalsweise":"Quarterly payment","viermonatlich":"Four-monthly payment","halbjaehrlich":"Half-yearly payment","einmalzahlung":"One-off payment"},"gruppeKurz":{"jaehrlich":"Yearly","zweimonatlich":"2 months","quartalsweise":"Quarter","viermonatlich":"4 months","halbjaehrlich":"Half-year","einmalzahlung":"One-off"},"art":{"sonderzahlung":"Recurring premium","einmalig":"One-off payment","zulage":"Monthly allowance"},"artLabel":"Kind of payment","artHint":{"sonderzahlung":"A special payment: its own social-insurance ceiling, {rate} tax within the Jahressechstel.","einmalig":"Without recurrence it is ordinary pay for social insurance, still a special payment for tax.","zulage":"Ordinary salary: it raises the Jahressechstel instead of using it up."}},"defaultLabel":"Main employment","addButton":"Source","addButtonHint":"soon","modalTitle":"Edit income","sections":{"beschaeftigung":"Employment","bezuege":"Earnings","einmalzahlungen":"Additional payments","ueberstunden":"Overtime & premiums (§ 68)","steuerfrei":"Tax-free benefits (§ 3)","ruhebezug":"Civil-service pension","pension":"Pension"},"steuerfrei":{"subtitle":"Additional to salary, not part of gross","jobticket":"Public-transport / job ticket (Klimaticket)","jobticketHint":"§ 26 Z 5 lit b EStG, ticket value per year, tax- AND SV-free. No fixed cap; reference Klimaticket Österreich Classic {klima}.","jobticketHintNoRef":"§ 26 Z 5 lit b EStG, ticket value per year, tax- AND SV-free. No fixed cap.","kinderbetreuung":"Childcare subsidy","kinderbetreuungHint":"§ 3 para 1 no 13, up to {max}/year per child (≤14), tax- AND SV-free.","gewinnbeteiligung":"Employee profit share","gewinnbeteiligungHint":"§ 3 para 1 no 35, up to {max}/year income-tax-free, but SV-liable.","sonstige":"Other benefits","sonstigeHint":"Other tax- and contribution-free perks per year at their cost, such as a company bike without a benefit-in-kind value. Enter only the free part.","essenArt":"Meal vouchers","essenArtHint":"Free of tax and social insurance up to the daily amount (§ 3 (1) Z 17 EStG). One voucher per working day, counted with {tage} working days a year for a five-day week.","essenArtOptions":{"keine":"None","gaststaette":"Restaurant or delivery","lebensmittel":"Groceries"},"essenTag":"Value per working day","essenTagHint":"Up to {max} per working day free of tax and social insurance; more would be taxed as a benefit in kind.","geschenke":"Gifts in kind","geschenkeHint":"Gifts in kind per year, for example at Christmas, including vouchers that cannot be cashed. Up to {max} free of tax and social insurance (§ 3 (1) Z 14 EStG). Cash gifts are fully taxable: enter them as an additional payment.","betriebsveranstaltung":"Company parties and outings","betriebsveranstaltungHint":"What taking part in company events costs per person per year. Up to {max} free of tax and social insurance.","jubilaeum":"Anniversary gift","jubilaeumHint":"Gift in kind for a service or company anniversary, on top of the gifts in kind, up to {max} a year free of tax and social insurance.","telearbeitTage":"Telework days (home office)","telearbeitTageHint":"Days you worked only from home, as shown on your payslip summary. They count for the allowance up to {tage} days a year; from {minTage} days, ergonomic furniture is deductible too (under personal situation).","telearbeitTag":"Telework allowance from your employer","telearbeitTagHint":"Free of tax and social insurance up to {max} per telework day, for at most {tage} days (§ 26 Z 9 EStG). If your employer pays less or nothing, you deduct the gap to {max} as work expenses in your tax return.","unitTage":"days"},"ueberstunden":{"normalstundenWoche":"Normal weekly hours","normalstundenWocheHint":"Used for the base hourly wage, currently about {grundlohn}/h. The 50% and cap limits are measured against it.","ueberstundenAbs2":"Overtime (§ 68 para 2)","ueberstundenAbs2Hint":"Regular overtime hours per month. Premium tax-free up to {abs2Rate} of base wage for the first {abs2Std} hrs, max {abs2Max}/mo. Fully liable to social security.","ueberstundenAbs2Zuschlag":"Overtime premium rate","sfnStunden":"Sunday/holiday/night hours (§ 68 para 1)","sfnStundenHint":"Premium hours for SFN work per month. Shared {abs1}/mo pool, free of wage tax but SV-liable.","sfnZuschlag":"SFN premium rate","ueberwiegendNacht":"Predominantly night work (7pm-7am)","ueberwiegendNachtHint":"§ 68 para 6, raises the para-1 pool from {abs1} to {abs1Nacht}/mo.","schmutzZulage":"Dirt allowance","schmutzZulageHint":"Part of the {abs1}/mo pool. Tax- AND SV-free while within the pool.","erschwernisGefahr":"Hardship/hazard allowance","erschwernisGefahrHint":"Part of the {abs1}/mo pool. Tax-free, but fully liable to social security."},"fields":{"label":"Label","labelHint":"Custom names will arrive with saved scenarios.","labelPlaceholder":"Main employment","typ":"Employment type","typHint":"Social insurance, tax and payroll levies follow partly different rules for the different kinds of employment.","has1314":"13th/14th salary (Sonderzahlungen)","has1314Hint":"Vacation and Christmas bonus pay under § 67 EStG.","sachbezug":"Benefit in kind","sachbezugHint":"Company car, housing, etc., increases tax + SV basis, reduces cash takehome.","neuesDv":"New employment","neuesDvHint":"If this job started in {year}. From 2027 an employment relationship that was already running keeps the larger unemployment-insurance reduction at low pay.","has1314Pension":"Special payments","has1314PensionHint":"ASVG pension: one monthly pension each in April and October (§ 105 ASVG). Civil-service pension: four payments of 50 % each in March, June, September and December (§ 28 PG). Both taxed favourably under § 67 EStG.","ruhebezugAntritt":"Pension since","ruhebezugAntrittHint":"The year the Ruhebezug was first due. It sets the rate of the Pensionssicherungsbeitrag (§ 13a with § 91 (5) Pensionsgesetz 1965): 2.1 % before 1999, a little less each year after, plus 1 % since 2004.","ruhebezugAntrittVor1999":"before 1999","ruhebezugVergleich":"Born before 1 December 1959","ruhebezugVergleichHint":"For a Ruhebezug from 2020 the Pensionssicherungsbeitrag only applies under the comparison-pension rules (§§ 92 to 94), i.e. if born before 1 December 1959 (§ 109 (25)). Otherwise it does not apply at all (§ 91 (6)).","ruhebezugPgAnteil":"Share under the Pensionsgesetz","ruhebezugPgAnteilHint":"Under the parallel calculation (born 1955 to 1975) the pension has a share under the Pensionsgesetz and one under the APG. The Pensionssicherungsbeitrag is levied on the PG share only (§ 103 (1)). If your notice does not show it, keep 100 %.","typPension":"Type of pension","typPensionHint":"ASVG pension: from the statutory pension insurance (PVA, SVS, BVAEB for contract staff). Civil-service pension (federal): Ruhebezug under the Pensionsgesetz 1965, with the Pensionssicherungsbeitrag and four special payments. Provincial civil servants follow their own laws and are not covered."},"direction":{"label":"Input direction","brutto":"Gross","netto":"Net","suffix":"/ month"},"fastInput":{"ariaLabelBruttoMonat":"Gross per month","ariaLabelBruttoJahr":"Gross per year","ariaLabelNettoMonat":"Net per month","ariaLabelNettoJahr":"Net per year","currencySign":"€"},"beschaeftigung":{"angestellt":"Employee","arbeiter":"Worker","lehrling":"Apprentice","beamter":"Civil servant","epu":"Sole proprietor","geringfuegig":"Marginal employment","freierDienstnehmer":"Freelance service contract","werkvertrag":"Contract for work","pensionist":"ASVG pension","ruhebezug":"Civil-service pension (federal)"},"summary":{"has1314On":"13th/14th ✓","has1314Off":"no 13th/14th","sachbezugLine":"Benefit in kind {amount}","sachbezugNone":"no benefit in kind","separator":" · ","ueberstunden":"Overtime","steuerfrei":"Tax-free benefits","zusatzBoth":"Payments: {einmalig} one-off, {wiederkehrend} recurring","zusatzEinmaligOne":"1 one-off payment","zusatzEinmaligMany":"{count} one-off payments","zusatzWiederkehrendOne":"1 recurring payment","zusatzWiederkehrendMany":"{count} recurring payments"},"optionsButton":"Options","amountPeriod":{"label":"Entry period","monat":"Monthly","jahr":"Yearly"}},"faq":{"title":"Frequently asked questions about gross and net","q1":"How is my net pay calculated in Austria?","a1":"Social-insurance contributions are deducted from gross first ([SV-Beiträge](sozialversicherung/beitragssaetze): KV, PV, AV, UV plus the Bundesland [housing-fund levy](sozialversicherung/wohnbaufoerderung)). Income tax is then computed on the remainder under the [income-tax tariff](steuer/einkommensteuertarif) (§ 33 EStG), a bracket schedule from {tarifMin} to {tarifMax}. Tax credits such as the Verkehrsabsetzbetrag ({vab}) and the [Familienbonus Plus](beihilfe/familienbonus) ({fbLt18}/month under 18) reduce the tax directly. The 13th and 14th salary are taxed at the favourable [§ 67 special-payment rate](steuer/sonderbezuege).","q2":"What is the Höchstbeitragsgrundlage (HBG)?","a2":"{hbg} per month in {year}. Social-insurance contributions apply up to the [Höchstbeitragsgrundlage](sozialversicherung/hoechstbeitragsgrundlage); anything above it is SI-free. That is why net pay rises faster per extra euro once you are above the HBG.","q3":"Multiple incomes, what should I watch for?","a3":"With two or more parallel jobs, each is assessed separately for social insurance, each with its own [Höchstbeitragsgrundlage](sozialversicherung/hoechstbeitragsgrundlage). If you exceed it across several jobs you pay SI more than once and reclaim the excess via the annual tax assessment. For income tax, all incomes are assessed together.","q4":"Marginal rate or effective burden: what is the difference?","a4":"The marginal rate is the tax on your next earned euro, relevant for overtime or extra pension contributions. The effective burden is your actual tax divided by gross. It is always lower than the marginal rate because the first {firstBracket} are tax-free, see the [income-tax tariff](steuer/einkommensteuertarif). The full gap between employer cost and net is the [tax wedge](steuer/steuerkeil).","q5":"Where do the figures come from?","a5":"All values come from primary sources: § 33 and § 67 EStG (RIS), the annual EStG inflation-adjustment regulation, the social-insurance values regulation, plus the ÖGK contribution tables and BMF payroll-tax guidelines. The full term and source list is in the [glossary](/glossar)."},"hints":{"items":{"hbg":{"title":"Above the contribution ceiling","body":"At least one income exceeds the [HBG](sozialversicherung/hoechstbeitragsgrundlage) ({hbg}/month). Above it no further social-insurance applies, so your net rises faster per extra euro.","bodyEmployer":"At least one gross salary exceeds the [HBG](sozialversicherung/hoechstbeitragsgrundlage) ({hbg}/month). Above it no further employer social-insurance applies, so the wage cost rises less per extra euro."},"sachbezug":{"title":"Benefit-in-kind raises the tax base","body":"Your [Sachbezug](steuer/sachbezug) of {sb}/year counts toward gross for SI and income tax but isn't paid out in cash."},"ueberstunden68":{"title":"Tax-free premiums under § 68","body":"Of your gross, {lstFrei}/month is [income-tax-free under § 68](lohn/ueberstunden-zuschlaege). Note: tax-free doesn't mean SV-free. Only {svFrei}/month (dirt allowances) is also exempt from social security; the overtime, SFN and hardship/hazard premiums ({nurSteuerfrei}/month) stay fully SV-liable."},"steuerfreieBezuege":{"title":"Tax-free benefits on top","body":"On top of your salary you receive about {total}/year net from [tax-free benefits](lohn/steuerfreie-bezuege), in addition to your regular net pay.","bodyGewinn":"On top of your salary you receive about {total}/year net from [tax-free benefits](lohn/steuerfreie-bezuege). Note: the employee profit share ({gewinn}/year) is only income-tax-free, not SV-free, so {gewinnSv}/year of social security applies to it."},"freierDienstnehmer":{"title":"Free service contract","body":"As a [free service contractor](vertragsarten/freier-dienstnehmer) you are ASVG-insured like an employee, but without the housing levy and without a 13th/14th salary. Social insurance is only capped from {hbg}/month (vs {hbgEmp} for employees). The employer withholds no wage tax, you tax it via the annual assessment."},"werkvertrag":{"title":"Werkvertrag: no payroll levies","body":"With a [Werkvertrag](vertragsarten/werkvertrag) the client pays no payroll add-ons, the cost is the fee alone. The contractor is self-insured via the SVS (GSVG). Caution: if the work is actually done under instruction, [bogus self-employment](vertragsarten/werkvertrag) can trigger retroactive back-payment."},"lehrling":{"title":"Apprentice: reduced contributions","body":"The [apprentice](vertragsarten/lehrling) pays reduced social insurance ({dnRate} instead of the full rate) and no unemployment insurance below the marginal-earnings threshold. On the employer side the chamber levy and housing subsidy fall away, so the payroll on-cost is lower than for a salaried employee.","bodyEmployer":"An [apprentice](vertragsarten/lehrling) carries much lower payroll on-costs than a salaried employee: the chamber levy (DB surcharge) and housing subsidy fall away and employer social insurance is reduced. The apprentice pays a reduced social-insurance rate ({dnRate})."},"geringfuegig":{"title":"Marginal: insurance-free for the employee","body":"Up to the marginal-earnings threshold of {grenze} per month you pay no social insurance as an employee, net = gross. The employer pays accident insurance. Note: several marginal jobs combined can make you compulsorily insured retroactively.","bodyEmployer":"Marginal employment is insurance-free for the employee up to {grenze}/month (net = gross). As the employer you pay accident insurance plus staff provision, municipal tax, DB and DZ. If you employ several marginal workers and their pay together exceeds {dgaGrenze} a month, the flat employer levy is added on top.","titleUeberGrenze":"Above the marginal threshold: fully insured","bodyUeberGrenze":"At {brutto} a month you are above the marginal-earnings threshold of {grenze}. A job counts as marginal only up to that threshold; above it you are fully insured and pay the ordinary employee social insurance like anyone else. That is what this result computes.","bodyUeberGrenzeEmployer":"At {brutto} a month the pay is above the marginal-earnings threshold of {grenze}. The job is therefore subject to full insurance: the ordinary employer contributions apply, not just accident insurance. That is what this result computes."},"beamter":{"title":"Civil servant: its own system","body":"The [civil servant](vertragsarten/beamter) is health-insured under [B-KUVG](vertragsarten/beamter) ({kv}) and pays a pension contribution ({pb}) instead of the ASVG pension, but no unemployment insurance. The rate shown is the one for federal civil servants born 1976 or later, or appointed from 2005 (Abschnitt XIV PG 1965). Earlier cohorts pay slightly more under the birth-year table in § 22 Abs 1a GehG, and provincial civil servants follow their own provincial acts."},"kaufkraft":{"title":"What your net is really worth","body":"Your net {nettoWort} by {netto} per {periode} against {vorjahr}, while prices {preiseWort} {preise}{preiseHinweis}. In real terms your purchasing power {realVerb} by {real} per {periode} against {vorjahr}. Since {seitJahr} the same gross has {seitVerb} {seitEur} per {periode} in purchasing power, or {seitPct}. The full picture is in [the purchasing power of your salary](/ratgeber/kaufkraft-gehalt).","bodyKurz":"Your net {nettoWort} by {netto} per {periode} against {vorjahr}, while prices {preiseWort} {preise}{preiseHinweis}. In real terms your purchasing power {realVerb} by {real} per {periode} against {vorjahr}. The full picture is in [the purchasing power of your salary](/ratgeber/kaufkraft-gehalt)."},"standort":{"title":"Location shifts the payroll cost","body":"At your place of work in {standort} the location-dependent levies ([housing subsidy](dienstgeber/wohnbaufoerderung) + [DB surcharge](dienstgeber/zuschlag-db)) cost about {standortKosten}/year per employee. In the cheapest federal state ({guenstigste}) they would be {guenstigsteKosten}/year, so {delta}/year less. All other payroll on-costs are the same nationwide.","bodyMin":"Your place of work in {standort} is already the cheapest for the location-dependent levies ([housing subsidy](dienstgeber/wohnbaufoerderung) + [DB surcharge](dienstgeber/zuschlag-db)): about {standortKosten}/year per employee. All other payroll on-costs are the same nationwide."},"dgAufschlag":{"title":"What your employer adds on top","body":"On your ongoing monthly salary the employer pays about {lnkMonat}/month in [payroll add-ons](dienstgeber/lohnkosten), that's {lkMonat}/month in wage cost. The 13th and 14th salary add {lk13} and {lk14}. Over the year your wage cost is {lkJahr}.{extras}","bodyNoSonder":"On your ongoing monthly salary the employer pays about {lnkMonat}/month in [payroll add-ons](dienstgeber/lohnkosten), that's {lkMonat}/month in wage cost, {lkJahr} per year.{extras}","extras":" Tax-free benefits cost an extra {sfb}/year, bringing your total wage cost to {gesamt}/year.","titleEmployer":"What lands on top of the gross salary","bodyEmployer":"On the ongoing monthly gross come about {lnkMonat}/month in [payroll add-ons](dienstgeber/lohnkosten), that's {lkMonat}/month in wage cost. The 13th and 14th salary add {lk13} and {lk14}. Over the year the wage cost is {lkJahr}.{extras}","bodyEmployerNoSonder":"On the ongoing monthly gross come about {lnkMonat}/month in [payroll add-ons](dienstgeber/lohnkosten), that's {lkMonat}/month in wage cost, {lkJahr} per year.{extras}","extrasEmployer":" Tax-free benefits cost an extra {sfb}/year, bringing the total wage cost to {gesamt}/year."},"sonderzahlung":{"title":"13th and 14th taxed favourably","body":"Your 13th and 14th salary are taxed under the [§ 67 special-payment rule](steuer/sonderbezuege) at just {rate} (after the allowance), far below the running tariff.","titleEinmal":"Special payments and the yearly sixth","bodyEinmal":"Your 13th and 14th salary and every further payment share one [Jahressechstel](steuer/sonderbezuege): what fits inside is taxed at the favourable {rate}, the rest at the ordinary tariff. A large bonus can push you into a higher bracket in the process. Which payment gets the {rate} depends on the payout order, so each payout carries its own rate.","bodyPension":"Your [13th and 14th pension](pension/pensionssonderzahlungen), paid with the April and October pension, are taxed under the [§ 67 special-payment rule](steuer/sonderbezuege) at only {rate} (after the allowance), far below the regular rates.","bodyRuhebezug":"The four special payments of your Ruhebezug, 50 % each in March, June, September and December, are taxed at just {rate} under the [§ 67 special-payment rule](steuer/sonderbezuege) (after the allowance), far below the regular tariff.","titleRuhebezug":"Special payments taxed favourably"},"veranlagungsFreibetraege":{"title":"Your payslip will show less net than this page","body":"The Kinderfreibetrag and childcare costs reduce your income, but your employer is not allowed to deduct them in payroll. § 106a Abs 4 EStG says so directly: the Kinderfreibetrag is applied in the assessment. Your employer therefore withholds more wage tax than this page assumes, and you get the difference back through the [Arbeitnehmerveranlagung](steuer/negativsteuer). The Kinderfreibetrag is also granted only on application, so you have to claim it in your return."},"negativsteuer":{"title":"What you get on top, through your tax return","body":"The net above is what your employer pays out. These amounts are ones they may not apply (§ 66 Abs 1 EStG lists exhaustively what payroll can deduct), so they come through the [Arbeitnehmerveranlagung](steuer/negativsteuer) instead: {liste} That is {gesamt} a year on top of the net shown. You usually do not need to claim it; the tax office works it out by itself.","itemSvRueck":"{betrag} social-insurance refund, because your tax comes out below zero (§ 33 Abs 8 Z 2).","itemAvab":"{betrag} single-earner or single-parent credit, paid out as a refund (§ 33 Abs 8 Z 1).","itemKindermehr":"{betrag} Kindermehrbetrag (§ 33 Abs 7).","itemUnterhalt":"{betrag} maintenance credit (§ 33 Abs 4 Z 3).","itemMehrkind":"{betrag} multi-child supplement, paid with the Familienbeihilfe (§ 9 FLAG).","bodyPension":"The net above is what the pension office pays out. These amounts are ones it may not apply (§ 66 Abs 1 EStG lists exhaustively what payroll can deduct), so they come through the [Arbeitnehmerveranlagung](steuer/negativsteuer) instead: {liste} That is {gesamt} a year on top of the net shown. You usually do not need to claim it; the tax office works it out by itself.","itemSvRueckPension":"{betrag} pensioner social-insurance refund, because your tax comes out below zero (§ 33 Abs 8 Z 3)."},"familienbonus":{"title":"Familienbonus lowers your tax","body":"The [Familienbonus Plus](beihilfe/familienbonus) cuts your income tax by up to {fb}/year. It can only bring the tax down to zero though, and any entitlement beyond that is forfeited (§ 33 Abs 2 Z 1). The breakdown shows the amount that actually takes effect in your case."},"pendler":{"title":"Commuter allowance applies","body":"Your [Pendlerpauschale](beihilfe/pendlerpauschale) lowers the tax base, and the Pendlereuro reduces the tax directly on top."},"marginalEffective":{"title":"Your tax band and the next euro","body":"Your taxable income of {basis} sits in the tax band with a {grenz} marginal rate, the rate on your next euro earned. In total, {eff} of your gross goes to social insurance and income tax. Of an extra €100 gross per month you keep about {kept} net. {medianSatz}More in the [income tax tariff](steuer/einkommensteuertarif).","medianClause":"Your gross income is about {pct} {richtung} the Austrian full-time median of {median}. ","medianClauseNear":"Your gross income is about the Austrian full-time median of {median}. "},"sechstelUeberhang":{"title":"Your payslip shows more tax in the bonus month","body":"Anything above the [Jahressechstel](steuer/sonderbezuege) is annualised by your employer in the month it is paid, as if you earned that much every month. Far more wage tax is withheld in that month than is shown here. You get the excess back: partly through a recalculation by your employer, the rest through your annual tax assessment the following year. This calculation shows what you are left with for the year.","titleEinschleif":"Your payslip shows more tax than this","bodyEinschleif":"Your special payments sit just above the exemption limit. So that the tax does not jump there, it is capped (Einschleifregelung). Your employer may skip that cap during the year and usually withholds the full rate, so your payslip shows more. At the annual tax assessment the cap is mandatory and you get the difference back. This calculation shows what you are left with for the year."},"zulageMonatlich":{"title":"Your monthly payment counts as salary","body":"The {monat} you entered as a monthly payment sits inside the monthly gross and comes to {jahr} a year. Paid alongside the salary every month it cannot be told apart from it, so it is running salary rather than a [special payment](steuer/sonderbezuege). It still does not raise the 13th and 14th: the calculator bases those on the basic salary, as it does for a Sachbezug. It does affect the Jahressechstel, raising it to {sechstel} and so making room rather than using any up."},"pensionserhoehung":{"title":"Pension increase {jahr}","body":"From January {jahr} pensions rise: {stufen}. Your gross pension goes up by {bruttoPlus} to {brutto}. Under the {jahr} rules that leaves {netto} net a month, {nettoPlus} more than now. {erste} The [pension increase guide](/ratgeber/pensionen) shows the net at every pension level.","ersteVoll":"Anyone who retired in {vorjahr} also gets the full increase in {jahr}.","ersteAnteil":"If you only retired in {vorjahr}, the first adjustment is just {anteil} of the increase, so {plus} more gross on your pension.","ersteRegel":"If you only retired in {vorjahr}, the first increase in {jahr} is {regel}."},"pensionKaufkraft":{"title":"What your pension is really worth","body":"With the {jahr} pension adjustment your pension rose from {bruttoVor} to {brutto} gross a month; net it {nettoWort} by {nettoPlus} a year. Prices rose {preise}{preiseHinweis}, so in real terms your net pension {realVerb} {real} a year. The [pension increase guide](/ratgeber/pensionen) shows how pensions and prices have moved since {ab}."},"pensionErhoehterPab":{"title":"Married? Increased pensioner tax credit","body":"If you are married or in a registered partnership for more than six months of the year and your partner earns at most {grenze} a year, you are entitled to the increased [pensioner tax credit](beihilfe/pensionistenabsetzbetrag) of up to {betrag}. On your pension that is {gewinn} more net a month. You can set it under \"Adjust\"."},"pensionAusgleichszulage":{"title":"Ausgleichszulage","body":"If your total income is below the Richtsatz of {richtsatz} a month (single), the pension insurance tops your pension up to that level with the [Ausgleichszulage](pension/ausgleichszulage). It also depends on household income and is not included in this calculator. The pension insurance checks it automatically with the first pension claim; if the entitlement arises later, you apply for it.","bodyBonus":"If your total income is below the Richtsatz of {richtsatz} a month (single), the pension insurance tops your pension up to that level with the [Ausgleichszulage](pension/ausgleichszulage). It also depends on household income and is not included in this calculator. The pension insurance checks it automatically with the first pension claim; if the entitlement arises later, you apply for it. With 30 contribution years from work the limit is {g360}, with 40 it is {g480}: up to there the [Ausgleichszulage bonus or Pensionsbonus](pension/ausgleichszulage) is added."},"pensionE30":{"title":"Don’t forget form E 30","body":"The pension office only applies the Familienbonus Plus, the single-earner or single-parent credit and the increased pensioner credit if you claim them on form E 30. Otherwise they only arrive through the [annual tax return](steuer/negativsteuer); the net above assumes you have applied."},"veranlagungsAbzuege":{"title":"You get these deductions back with your tax return","body":"This page already deducts them, your employer may not: they belong in the [Arbeitnehmerveranlagung](steuer/negativsteuer). {liste} Your payslip therefore shows more wage tax; the difference comes with the assessment.","itemTelearbeit":"{betrag} work expenses, because your telework allowance is below {tag} a day (§ 16 Abs 1 Z 7a EStG).","itemMobiliar":"{betrag} for ergonomic furniture (§ 16 Abs 1 Z 7a EStG).","itemSpenden":"{betrag} donations as special expenses (§ 18 Abs 1 Z 7 EStG); the charity reports them, you do not need to enter them.","itemTelearbeitSteuerpflichtig":"The other way round: {betrag} of your telework allowances is above {max} a year and is taxed in the assessment (§ 26 Z 9 lit b EStG)."},"mehrfachbezug":{"title":"Two jobs: the tax return is compulsory","body":"With more than one income at the same time you have to file a return (§ 41 Abs 1 Z 2 EStG). Each employer withholds wage tax as if its income were your only one, about {getrennt} a year together. This page works like the assessment, everything together: {gemeinsam}. So set aside about {betrag} for the back payment. It assumes your personal credits are applied with the first income and that both run all year.","bodyGutschrift":"With more than one income at the same time you have to file a return (§ 41 Abs 1 Z 2 EStG). Each employer withholds wage tax as if its income were your only one, about {getrennt} a year together. This page works like the assessment, everything together: {gemeinsam}. So you get about {betrag} back. It assumes your personal credits are applied with the first income and that both run all year."}}},"stackedChart":{"title":"Net across gross income","xAxisLabel":"Gross per month","legendNetto":"Net","legendSv":"SI","legendLst":"Income tax","hbgPrefix":"HBG","readout":"At {gross}/month you keep {netto} net, that's {netPct} of your gross. The [HBG](sozialversicherung/hoechstbeitragsgrundlage) is at {hbg}/month; above it your net rises faster per extra euro."}}