{"explainer":{"title":"How Christmas pay is taxed","body1":"Christmas pay is the 14th 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 Christmas pay is higher than a regular monthly net.","body2":"One detail sets Christmas pay apart from holiday pay: the 13th and 14th salary share a single annual [maximum contribution base](sozialversicherung/hoechstbeitragsgrundlage) in social insurance. Because holiday pay is usually paid first in June, at higher incomes this limit can already be partly used up by the time Christmas pay arrives in November. The chamber-of-labour levy and housing subsidy do not apply to special payments at all. The calculator models this with the rules of the selected year, using the same engine as the gross-to-net calculator."},"faq":{"title":"Frequently asked questions about Christmas pay","q1":"How is Christmas 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 Christmas pay do I get?","a2":"Christmas pay in Austria is regulated by collective agreements, not by statute. In most industries it equals one regular monthly gross, paid as the 14th salary. Details such as pro-rating for partial years are set by the applicable collective agreement.","q3":"When is Christmas pay paid out?","a3":"Typically in November, sometimes at another date depending on the collective agreement and employer. Holiday pay (the 13th salary) usually comes earlier, in June.","q4":"Why is my net Christmas 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":"Does Christmas pay count toward the same annual sixth as holiday pay?","a5":"Yes. The annual sixth is one sixth of the regular annual pay, in practice roughly two monthly gross salaries, and applies jointly to all special payments in the year. 13th and 14th salaries of the usual size stay below it together, so both are taxed at {rate}. Small special payments remain entirely tax-free up to the threshold of {freigrenze}."}}