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 30 %, making total wage cost the meaningful reference for salary negotiations, outsourcing calculations and self-employment comparisons.
Key figures 2026
What changed 2026
- Vienna employer WBF raised from 0.5 % to 0.75 % (LGBl. Wien Nr. 73/2025, effective 1.1.2026), other Bundesländer remain at 0.5 %. More →
- No other 2026 changes on the employer side, the 3.7 % DB cut applies since 2025, regional DZ rates still to be verified (2025 values held, ±0.02 ppt expected). More →
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, lowered to 3.70 % on 1.1.2025.
- Kommunalsteuer (KommSt)
3 % 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 % 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 = 19.88 % + UV 1.20 % 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.