Employer Contribution DB 2026 (Dienstgeberbeitrag, FLAF)

Definition

The Dienstgeberbeitrag zum Familienlastenausgleichsfonds (DB) under § 41 FLAG is a levy paid by the employer alone. It funds the FLAF, which pays for example Familienbeihilfe and school books. The base is the payroll of all employees, ongoing pay and special payments, with no contribution ceiling (§ 41 (3) FLAG). The rate was lowered from 3.90 % to 3.70 % on 1 January 2025.

DB rate by year

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

The median full-time salary 2026 (forecast): €4,230 × 3.70 % = €156.51 of DB a month. The same applies to the 13th and 14th salary, so 14 × €156.51 = €2,191.14 a year, on top of the gross.

See also

• DB surcharge (DZ), the chamber levy on the same base, rate by Bundesland.
• Kommunalsteuer, almost the same payroll, paid to the municipality.
• Total employer cost, all employer levies together.