Employer Cost Calculator 2026

What an engagement really costs the employer (Dienstgeber) in Austria for 2026: gross pay plus all payroll levies, calculated to the cent.

Employee

€
More people
Total employer cost+€126.96 vs. 2025
€5,491.39
regular employer cost / month
Gross 77.09% Employer SI 15.79% Other payroll costs 7.12%
Add-on ratio
29.71%
employer add-on ÷ gross
Tax wedge
47.13%
(total cost − net) ÷ total cost
Salary
Payment Month Year
Gross €4,230.00€59,220.00
Employer SI
€866.30€12,128.20
Housing levy (employer)
€31.73€380.76
Severance fund
€64.72€906.08
Municipal tax
€126.90€1,776.60
Family fund (DB)
€156.51€2,191.14
DB surcharge
€15.23€213.22
Total wage cost
€5,491.39€76,816.00
Payment
13th salary
14th salary
Gross €4,230.00€4,230.00
Employer SI
€866.30€866.30
Housing levy (employer)
€0.00€0.00
Severance fund
€64.72€64.72
Municipal tax
€126.90€126.90
Family fund (DB)
€156.51€156.51
DB surcharge
€15.23€15.23
Total wage cost
€5,459.66€5,459.66
Employer cost per month
Regular employer cost
13th / 14th

What your result means

Notes · updated live
What lands on top of the gross salary

On the ongoing monthly gross come about €1,261.39/month in payroll add-ons, that's €5,491.39/month in wage cost. The 13th and 14th salary add €5,459.66 and €5,459.66. Over the year the wage cost is €76,816.00.

Location shifts the payroll cost

At your place of work in Vienna the location-dependent levies (housing subsidy + DB surcharge) cost about €594/year per employee. In the cheapest federal state (Upper Austria) they would be €437/year, so €157/year less. All other payroll on-costs are the same nationwide.

Interested in the net pay from the employee's side instead? Go to the gross-to-net calculator

A freelancer instead of an employee? To the freelance rate calculator

What an employee costs you

The employer-cost calculator shows your full cost as an employer. On top of the gross salary come employer social insurance and the payroll levies: municipal tax, the employer contribution to the family-burden equalisation fund, the DB surcharge, and the staff provision fund. Together they make up your payroll on-costs and the markup over the gross.

Your employee's personal tax credits don't matter here: your cost depends on the gross salary, the federal state (the housing-promotion contribution 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.

Frequently asked questions about employer costs

Considerably more than the gross salary. On top of the gross come employer social insurance and the payroll on-costs (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 2026 gross salary.
The employer contribution 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 (chamber levy 2) is added. The calculator applies the current rate for the selected year automatically.
The municipal tax 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.
Payroll on-costs bundle your levies on a salary: employer social insurance, municipal tax, employer contribution, DB surcharge and staff provision. Together they make up the gap between the gross salary and your full cost. The calculator itemises each one.
The housing-promotion contribution 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.
Considerably less than a regular employee. For an apprentice the chamber levy and housing subsidy fall away and employer social insurance is reduced. For marginal employment 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 2026 cost.
For a freelance service contract you pay employer contributions similar to an employee, but without the housing subsidy and without 13th/14th salary. For a 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.
Two levies follow the place of work: the housing subsidy and the DB surcharge. 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.
  • Employer social insurance, the IESG surcharge and the BMSVG severance fund · ASVG (RIS)
  • Employer social insurance, the IESG surcharge and the BMSVG severance fund · 2026 contribution values (Dachverband der Sozialversicherungsträger)
  • Dienstgeberbeitrag · § 41 FLAG (RIS)
  • DZ per state · § 122 WKG (RIS)
  • DZ per state · Regional chambers' resolutions
  • Municipal tax · Kommunalsteuergesetz 1993 (RIS)

The employee side uses the same engine as the gross-to-net calculator.