{"bruttoNetto":"Sources: §§ 16, 33, 67 and 68 EStG 1988 (RIS) for wage tax, tax credits and special payments; the ASVG and the {year} contribution values (Dachverband der Sozialversicherungsträger) for social insurance including the Chamber of Labour levy and housing contribution; Jährliche Personeneinkommen (Statistik Austria) for the full-time median in the tariff chart. Results are checked against the BMF gross-to-net calculator and the Chamber of Labour net tables.","lohnkosten":"Sources: the ASVG and the {year} contribution values (Dachverband der Sozialversicherungsträger) for employer social insurance, the IESG surcharge and the BMSVG severance fund; § 41 FLAG for the Dienstgeberbeitrag, § 122 WKG and the regional chambers' resolutions for the DZ per state, the Kommunalsteuergesetz 1993 for the municipal tax (all RIS). The employee side uses the same engine as the gross-to-net calculator.","selbststaendige":"Sources: the GSVG and the SVS contribution values {year} for pension, health and accident insurance and the self-employed provision; §§ 4, 10, 17 and 33 EStG 1988 (RIS) for profit, profit allowance, flat-rate expenses and the tariff; the WKO regional chambers' levy rules for the Grundumlage.","sonderzahlung":"Sources: § 67 EStG 1988 (RIS) for the favourable taxation with allowance, annual sixth and fixed rates; the ASVG and the {year} contribution values (Dachverband der Sozialversicherungsträger) for social insurance on the special payment. Computed with the same engine as the gross-to-net calculator.","pension":"Sources: Jährliche Personeneinkommen of pensioners (Statistik Austria, as of {latest}) for the median and quartiles, i.e. annual income including the 13th and 14th pension divided by 14, all pension types, several pensions per person added up. Pension adjustment {from} to {to} (Parliament, Ministry of Social Affairs) for the forecast. § 33 EStG 1988 and §§ 73, 105 and 293 ASVG (RIS) and each year's contribution values for the net, computed with the same engine as the gross-to-net calculator and checked against the BMF gross-to-net calculator.","stundensatz":"Payroll levies and the employee's net with the same engine as the employer-cost and gross-net calculators (ASVG, EStG, FLAG, KommStG, BMSVG); SVS contributions and income tax with the same engine as the SVS calculator (GSVG, EStG); public holidays § 7 (2) Arbeitsruhegesetz; leave § 2 Urlaubsgesetz; sick leave {quelle}; start of severance-fund contributions on a fixed term § 6 (1) BMSVG; Vienna Dienstgeberabgabe LGBl. für Wien No. 17/1970 (§ 5 as amended by LGBl. No. 25/2012); WKO Grundumlage from the regional chambers’ announcements; tax-free payments § 3 (1) EStG; Basispauschalierung § 17 (1) EStG; small-business exemption § 6 (1) Z 27 UStG. As of {year}."}