{"crossLinkIntro":"Interested in the net pay from the employee's side instead?","crossLinkLabel":"Go to the gross-to-net calculator","companyTitle":"Company","inputs":{"addButton":"More people","addButtonHint":"Coming soon: calculate several people together","modalTitle":"Edit engagement","werkvertragNote":"no employer levies"},"explainer":{"title":"What an employee costs you","body1":"The employer-cost calculator shows your full cost as an employer. On top of the gross salary come [employer social insurance](sozialversicherung/beitragssaetze) and the payroll levies: [municipal tax](dienstgeber/kommunalsteuer), the [employer contribution](dienstgeber/dienstgeberbeitrag) to the family-burden equalisation fund, the [DB surcharge](dienstgeber/zuschlag-db), and the [staff provision fund](dienstgeber/mvk-bv). Together they make up your [payroll on-costs](dienstgeber/lohnkosten) and the markup over the gross.","body2":"Your employee's personal tax credits don't matter here: your cost depends on the gross salary, the federal state (the [housing-promotion contribution](dienstgeber/wohnbaufoerderung) and the DZ vary by chamber and state), and whether you pay a 13th and 14th salary. The calculator uses the same engine as the gross-to-net calculator and the legal values of the selected year. What of it reaches your employee net is shown by the gross-to-net calculator."},"faq":{"title":"Frequently asked questions about employer costs","q1":"What does an employee really cost you?","a1":"Considerably more than the gross salary. On top of the gross come [employer social insurance](sozialversicherung/beitragssaetze) and the [payroll on-costs](dienstgeber/lohnkosten) (municipal tax, employer contribution, DB surcharge, staff provision). Depending on the federal state your markup is roughly a third above the gross. The calculator shows the exact figure for a {year} gross salary.","q2":"How high is the employer contribution (DB)?","a2":"The [employer contribution](dienstgeber/dienstgeberbeitrag) funds the family-burden equalisation fund and is a percentage of your monthly gross payroll, with no contribution ceiling. In most federal states the [DB surcharge](dienstgeber/zuschlag-db) (chamber levy 2) is added. The calculator applies the current rate for the selected year automatically.","q3":"What is the municipal tax (Kommunalsteuer)?","a3":"The [municipal tax](dienstgeber/kommunalsteuer) is a local levy on the gross payroll that you pay to the municipality of the place of work. It is uniform nationwide and applies to both regular and special payments.","q4":"How high are payroll on-costs in Austria?","a4":"Payroll on-costs bundle your levies on a salary: [employer social insurance](sozialversicherung/beitragssaetze), [municipal tax](dienstgeber/kommunalsteuer), [employer contribution](dienstgeber/dienstgeberbeitrag), [DB surcharge](dienstgeber/zuschlag-db) and [staff provision](dienstgeber/mvk-bv). Together they make up the gap between the gross salary and your full cost. The calculator itemises each one.","q5":"What is the housing-promotion contribution?","a5":"The [housing-promotion contribution](dienstgeber/wohnbaufoerderung) funds subsidised housing and is split evenly between you and your employee. It is levied in every federal state, but since 2018 each state sets its own rate; Vienna has charged a higher rate since 2026. That is why your cost differs slightly by state. It is not charged on special payments.","q6":"What does an apprentice or a marginal employee cost?","a6":"Considerably less than a regular employee. For an [apprentice](vertragsarten/lehrling) the chamber levy and housing subsidy fall away and employer social insurance is reduced. For [marginal employment](vertragsarten/geringfuegige-beschaeftigung) you pay accident insurance and the usual on-costs, plus the flat employer levy once pay exceeds 1.5× the marginal-earnings threshold. Pick the employment type in the calculator to see the exact {year} cost.","q7":"Does a freelance service contract or Werkvertrag cost less?","a7":"For a [freelance service contract](vertragsarten/freier-dienstnehmer) you pay employer contributions similar to an employee, but without the housing subsidy and without 13th/14th salary. For a [Werkvertrag](vertragsarten/werkvertrag) you pay no payroll on-costs at all, the cost is the fee alone and the contractor insures themselves. Caution: work done under instruction risks bogus self-employment with retroactive back-payment.","q8":"Why do employer costs depend on the federal state?","a8":"Two levies follow the place of work: the [housing subsidy](dienstgeber/wohnbaufoerderung) and the [DB surcharge](dienstgeber/zuschlag-db). Vienna has levied the higher housing subsidy since 2026, and the DB surcharge varies by regional chamber. All other payroll on-costs are the same nationwide. Set the company location in the calculator to see the exact difference."},"rateLinkIntro":"A freelancer instead of an employee?","rateLinkLabel":"To the freelance rate calculator"}