Employer Surcharge DZ 2026 (Zuschlag zum DB, Kammerumlage 2)

Employer levy to the Chamber of Commerce (federal + Land), 2026 ranges from 0.31 % to 0.40 % by Bundesland.

Definition

The Zuschlag zum Dienstgeberbeitrag (DZ), also Kammerumlage 2, is a levy paid by employers who are members of the Wirtschaftskammer (§ 122 (8) and (9) WKG). The base is the same payroll as for the Dienstgeberbeitrag, so ongoing pay and special payments. The rate is a uniform federal chamber share of 0.12 % (since 2024, before 0.14 %) plus a Land chamber share that differs by Bundesland. In 2026 the DZ ranges from 0.31 % to 0.40 %.

DZ rates by Bundesland and year

Bundesland
2024
2025
2026
2027
Vienna
0.36 %
0.36 %
0.36 %
0.34 %
Lower Austria
0.35 %
0.34 %
0.33 %
0.33 %
Upper Austria
0.32 %
0.31 %
0.31 %
0.31 %
Styria
0.34 %
0.34 %
0.34 %
0.34 %
Carinthia
0.37 %
0.37 %
0.37 %
0.37 %
Salzburg
0.36 %
0.36 %
0.35 %
0.35 %
Tyrol
0.39 %
0.39 %
0.39 %
0.39 %
Vorarlberg
0.33 %
0.33 %
0.33 %
0.33 %
Burgenland
0.40 %
0.40 %
0.40 %
0.40 %

Total rate, federal plus Land chamber share. Changed from 2025: Lower Austria (from 0.34 % to 0.33 %) and Salzburg (from 0.36 % to 0.35 %). 2027: preview as currently known.

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

The median full-time salary 2026 (forecast) in Vienna: €4,230 × 0.36 % = €15.23 of DZ a month. The same applies to the 13th and 14th salary, so 14 × €15.23 = €213.22 a year.

See also

Try it in the employer-cost calculator
  • § 122 Abs 8 und 9 WKG idF BGBl. I Nr. 73/2017 (ab 1.1.2019, RIS)
  • § 41 Abs 3 und 4 FLAG (base)