Housing Subsidy Contribution (Wohnbauförderungsbeitrag): Employer Side

WBF in the payroll add-on stack, employer share by Bundesland, Vienna as the cost outlier since 2026, as of 2026.

Definition

The Wohnbauförderungsbeitrag (housing subsidy contribution) under the Wohnbauförderungsbeitragsgesetz 2018 is a Land levy shared equally by employee and employer. For the employer it is part of the payroll levies. It applies only to ongoing pay up to the contribution ceiling, not to special payments. In 2026 the employer share is 0.75 % in Vienna and 0.50 % in the other Länder.

Employer share by Bundesland and year

Bundesland
2024
2025
2026
2027
Vienna
0.50 %
0.50 %
0.75 %
0.75 %
Lower Austria
0.50 %
0.50 %
0.50 %
0.50 %
Upper Austria
0.50 %
0.50 %
0.50 %
0.50 %
Styria
0.50 %
0.50 %
0.50 %
0.50 %
Carinthia
0.50 %
0.50 %
0.50 %
0.50 %
Salzburg
0.50 %
0.50 %
0.50 %
0.50 %
Tyrol
0.50 %
0.50 %
0.50 %
0.50 %
Vorarlberg
0.50 %
0.50 %
0.50 %
0.50 %
Burgenland
0.50 %
0.50 %
0.50 %
0.50 %

The employer share follows the Bundesland where the person works. Vienna raised the share from 0.50 % to 0.75 % on 1 January 2026 (LGBl. Wien Nr. 73/2025). 2027: preview as currently known.

Compared with the other payroll levies (2026)

Levy
Rate
Base
Kommunalsteuer
3.00 %
gross and special pay, uncapped
Dienstgeberbeitrag (DB)
3.70 %
gross and special pay, uncapped
Betriebliche Vorsorge
1.53 %
gross and special pay, uncapped
DB surcharge (by Land)
0.31 % to 0.40 %
gross and special pay, uncapped
Wohnbauförderung (by Land)
0.50 % to 0.75 %
ongoing gross only, up to the contribution ceiling

Besides the DZ, only the Wohnbauförderungsbeitrag depends on the Bundesland, and only it is charged on ongoing pay alone, up to the contribution ceiling.

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

The median full-time salary 2026 (forecast): in Vienna €4,230 × 0.75 % = €31.73 a month, €380.76 a year (the twelve ongoing salaries only). In a Land at 0.50 % it would be €21.15 a month; a Vienna employer therefore pays €126.96 a year more per employee.

See also

Try it in the employer-cost calculator
  • Wohnbauförderungsbeitragsgesetz 2018 (RIS)
  • LGBl. Wien Nr. 73/2025 (from 1.1.2026)