Salaried employee

The genuine ASVG employment relationship with full payroll levies and 13th/14th salary, modelled to the cent in the calculator.

Definition

A salaried employee (Angestellter) is in a genuine employment relationship: personal dependence, fixed hours, bound by instruction, usually in a clerical or commercial role. Fully compulsorily insured under ASVG (health, pension, unemployment and accident) with a legal entitlement to the 13th/14th salary, holiday and continued pay while sick.

Levies and cost

Employee social insurance and wage tax come off the gross. The employer also bears the full payroll add-on costs: employer social insurance 20,48 %, municipal tax, employer contribution plus surcharge, occupational provision and the housing levy, together roughly a third on top of gross. The calculator models both sides to the cent.

Angestellter or Arbeiter?

On social-insurance rates there is no difference any more: since the harmonisation they are identical for workers and salaried employees. Remaining differences are mostly in labour law (collective agreements, notice periods), not in the levies.

Calculate net Calculate employer cost

Sources: ASVG, Angestelltengesetz (AngG), WKO "Beitragswesen Dienstnehmer 2026".