Employer Surcharge DZ (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 called Kammerumlage 2 (KU 2), is an employer-only levy funding the Austrian Chamber of Commerce at both federal and Land level. Base = same as DB (gross payroll). The rate sums two parts: Federal Chamber share 0.12 % (uniform) plus Land Chamber share (varies by Bundesland, see table below; Vienna also has a Land Chamber share). Applies to ongoing AND special pay.

DZ rates by Bundesland and year

Total rate (federal + Land Chamber share). 2025 and 2026 read live from the rules files (at-YYYY.ts); 2027 not yet set (»—»). Niederösterreich and Salzburg were each cut by 0.01 pp for 2026.

Bundesland
2025
2026
2027
Vienna
0,36 %
0,36 %
—
Niederösterreich
0,34 %
0,33 %
—
Oberösterreich
0,31 %
0,31 %
—
Styria
0,34 %
0,34 %
—
Carinthia
0,37 %
0,37 %
—
Salzburg
0,36 %
0,35 %
—
Tyrol
0,39 %
0,39 %
—
Vorarlberg
0,33 %
0,33 %
—
Burgenland
0,40 %
0,40 %
—

Niederösterreich (from 0.37 % to 0.36 %) and Salzburg (from 0.33 % to 0.32 %) cut their Land Chamber share by 0.01 pp each effective 1.1.2026, all other Länder unchanged.

Example: gross €4,000/month, Vienna (2026)

Vienna rate 2026: 0,36 %. Ongoing: €4,000 × 0,36 % = € 14,40/month. 13th/14th: € 14,40 each. Yearly total: 14 × € 14,40 = € 201,60.

See also

Try it in the gross-to-net calculator Try it in the employer-cost calculator

Sources: § 122 WKG (RIS), WKO "Kammerumlagen 2026", WKO Lohnverrechnung "Zuschlag zum Dienstgeberbeitrag".