{"explainer":{"title":"How holiday pay is taxed","body1":"Holiday pay is the 13th salary and counts as a [special payment](steuer/sonderbezuege) under § 67 EStG. Within the annual sixth it is taxed preferentially after [social insurance](sozialversicherung/beitragssaetze) is deducted: after a tax-free amount of {freibetrag}, most of it is taxed at just {rate}, far below the regular tariff. That is why net holiday pay is higher than a regular monthly net.","body2":"Social insurance also works differently for special payments: a separate annual [maximum contribution base](sozialversicherung/hoechstbeitragsgrundlage) applies to the 13th and 14th salary, and the chamber-of-labour levy and housing subsidy do not apply. The calculator models all of this with the rules of the selected year, using the same engine as the gross-to-net calculator."},"faq":{"title":"Frequently asked questions about holiday pay","q1":"How is holiday pay taxed in {year}?","a1":"As a [special payment](steuer/sonderbezuege) under § 67 EStG: after social insurance, a tax-free amount of {freibetrag} applies, and within the annual sixth the 6.00 % scale is used. Only very large special payments above the annual sixth are taxed at the regular tariff.","q2":"How much holiday pay do I get?","a2":"Holiday pay in Austria is regulated by collective agreements, not by statute. In most industries it equals one regular monthly gross, paid as the 13th salary. Details such as pro-rating for partial years are set by the applicable collective agreement.","q3":"When is holiday pay paid out?","a3":"Typically in June, sometimes pro-rated or at another date depending on the collective agreement and employer. Christmas pay (the 14th salary) usually follows in November.","q4":"Why is my net holiday pay higher than my monthly net?","a4":"Because income tax within the annual sixth is only {rate}, instead of the regular tariff, which is much higher even at mid-range incomes. Special payments are also exempt from the chamber-of-labour levy and the housing subsidy.","q5":"What is the annual sixth?","a5":"The annual sixth is one sixth of the regular annual pay, in practice roughly two monthly gross salaries. The preferential taxation of [special payments](steuer/sonderbezuege) only applies up to this limit; 13th and 14th salaries of the usual size stay below it. Small special payments remain entirely tax-free up to the threshold of {freigrenze}."}}