Employer Contribution DB (Dienstgeberbeitrag, FLAF)
Definition
The Dienstgeberbeitrag zum Familienlasten- ausgleichsfonds (DB) under § 41 Abs 5 FLAG is an employer-only levy that funds the Family-Burden Equalisation Fund (FLAF), Austria's largest pot for family-policy benefits (Familienbeihilfe, school books, Mother-Child-Pass). Base = essentially gross payroll across all employees. Lowered from 3.90 % to 3.70 % effective 1.1.2025 (part of the payroll-cost reduction package) and stable since. Applies to ongoing and special pay.
DB rate by year
2026 read live; 2024 hardcoded at 3.90 %; 2025 = 2026 (the reduction took effect 1.1.2025). 2027 not yet set (»—»). Government intention is a further percentage-point cut from 2028 onwards, not yet enacted as of 2026.
Example: gross € 4.000/month (2026)
Ongoing: € 4.000 × 3,70 % = € 148/month. 13th/14th: € 4.000 × 3,70 % each = € 148. Yearly total: 14 × € 148 = € 2.072 from the employer to the FLAF.
See also
- Zuschlag zum DB (DZ / Kammerumlage 2) , Additional employer levy to the Chamber of Commerce, identical base, varies by Bundesland.
- Familienbonus Plus , subtracted from the tariff, not paid from FLAF but part of the same family-policy logic.
Sources: § 41 Abs 5 FLAG (RIS), § 41 Abs 5a FLAG (Übergangsregelung 2023/2024), BMF Lohnsteuerrichtlinien Rz 8025 ff., WKO Lohnverrechnung "Dienstgeberbeitrag zum FLAF".