Employer
This category collects employer-side concepts around payroll, registration and levies. Today the content focus is on payroll add-ons: municipal tax (KommSt), Family-Burden-Fund contribution (DB), the DB surcharge (DZ, Bundesland-specific), occupational pension (MVK), employer-side social insurance and housing-fund. Typical markup over gross is around 29.70 %, making total wage cost the meaningful reference for salary negotiations, outsourcing calculations and self-employment comparisons.
Key figures 2026
What changed 2026
Terms in this topic
- Betriebliche Vorsorge (BV / MVK)
Employer 1.53 % contribution to the occupational pension fund, "Abfertigung Neu" since 2003.
- Dienstgeberbeitrag (DB / FLAF)
§ 41 FLAG, employer levy funding the Family-Burden Fund, at 3.70 % since 2025.
- Kommunalsteuer (KommSt)
3.00 % of gross, employer-only, paid to the municipality of the workplace, unchanged since 1994.
- Lohnkosten (employer total)
Sum of all employer-side levies above gross, roughly 30.00 % markup, varies by Bundesland.
- Wohnbauförderungsbeitrag (employer side)
Per-Land levy for social housing, employer share as part of payroll add-on costs, varies by Bundesland.
- Zuschlag DB (DZ / Kammerumlage 2)
Employer levy to the Chamber of Commerce, rate varies by Bundesland (2026: 0.31 % to 0.40 %).
Related terms
- SI contribution rates (§ 51 ASVG)SV
Employer SI (KV+PV+AV+IESG = 19.38 % + UV 1.10 % regular only) is the largest payroll-add-on item, bigger than KommSt + DB + DZ combined.
- Steuerkeil (tax wedge)Steuer
The tax wedge relates total tax-and-SI burden (employee + employer) to total labor cost, the OECD-standard metric for payroll burden.