Salaried employee

Definition

A salaried employee (Angestellter) is in a genuine employment relationship (§ 4 (2) ASVG): personal and economic dependence, fixed hours, bound by instruction, usually in a commercial or higher non-commercial role (§ 1 AngG). Fully compulsorily insured under the ASVG (health, pension, unemployment and accident); their share for health, pension and unemployment insurance is 17.07 % in 2026, plus the chamber levy and the housing levy. Holiday and continued pay while sick are statutory, the 13th and 14th salary usually come from the collective agreement.

Levies and cost

• From the gross: employee social insurance and wage tax are deducted; the 13th and 14th salary are taxed at a reduced rate (§ 67 EStG).
• For the employer: the payroll add-on costs come on top: employer social insurance 20.48 % including accident insurance, municipal tax, employer contribution plus surcharge, occupational provision and the housing levy, at the median full-time salary 2026 about 29.70 % on top of gross (example below).
• Wage workers (Arbeiter): pay the same social insurance rates. Differences are mainly in labour law (collective agreements), not in the levies.

Example: gross €4,230/month (Vienna, 2026)

See also

• Arbeiter, the same levies, different labour law.
• Employer cost, what the employer pays on top of gross.
• Employment, free service or work contract, the three contract types compared.