Christmas Bonus Calculator 2026

How much of the Christmas bonus (14th salary) is left net in Austria for 2026, preferentially taxed under §67 EStG, calculated to the cent for employees (Dienstnehmer).
2026
Your net
€1,971.18
Net 78.85% SI 16.12% Income tax 5.03%
Net share
78.85%
of gross
Deduction rate
21.15%
SI + income tax

Main employment

/ month
€

Employee · 13th/14th ✓ · no benefit in kind

Breakdown
PaymentChristmas pay
Gross (special payment)€2,500.00
Social insurance€403.00
Income tax€125.82
Net€1,971.18

The Christmas pay is usually paid out in November; the exact timing and entitlement follow from your collective agreement.

From gross to net
Net78.85%
SI16.12%
Income tax5.03%

What your result means

Notes · updated live
13th and 14th taxed favourably

Your 13th and 14th salary are taxed under the §67 special-payment rule at just 6 % (after the allowance), far below the running tariff.

Multiple incomes, one-off payments, or a high salary near the annual sixth? Open the full gross-to-net calculator

How Christmas pay is taxed

Christmas pay is the 14th salary and counts as a special payment under §67 EStG. Within the annual sixth it is taxed preferentially after social insurance is deducted: after a tax-free amount of €620.00, most of it is taxed at just 6 percent, far below the regular tariff. That is why net Christmas pay is higher than a regular monthly net.

One detail sets Christmas pay apart from holiday pay: the 13th and 14th salary share a single annual maximum contribution base 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.

Frequently asked questions about Christmas pay

As a special payment under §67 EStG: after social insurance, a tax-free amount of €620.00 applies, and within the annual sixth the 6 % scale is used. Only very large special payments above the annual sixth are taxed at the regular tariff.
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.
Typically in November, sometimes at another date depending on the collective agreement and employer. Holiday pay (the 13th salary) usually comes earlier, in June.
Because income tax within the annual sixth is only 6 percent, 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.
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 6 percent. Small special payments remain entirely tax-free up to the threshold of €2,615.00.