Housing Subsidy Contribution (Wohnbauförderungsbeitrag): Employer Side
Definition
The Wohnbauförderungsbeitrag is a Land-level levy under § 1 Abs. 2 Wohnbauförderungsbeitragsgesetz 2018 that the employer carries as part of payroll add-on costs (Lohnnebenkosten), at the same rate as the employee share. Standard amount: 0,50 % of the ongoing PAYE base; Vienna per LGBl. Wien Nr. 73/2025 raised to 0,75 % effective 1.1.2026. WBF sits alongside KommSt (3,00 %), DB (3,70 %), DZ (Bundesland- specific) and MVK (1,53 %) in the employer's payroll add-on stack. Like SV, WBF does not apply to Sonderzahlungen (13th / 14th).
WBF in the employer-cost stack 2026
WBF is by far the smallest of the five payroll add-on items, but it has the most prominent Bundesland variation.
Employer share by Bundesland and year
Employer share per Bundesland (additional payroll cost). Determined by place of work. Current-year values read live from the calc engine; historic years fixed, future years not yet set (»—«).
Through end-2025 all nine Länder (Vienna included) sat symmetrically at 0.50 % employer share. LGBl. Wien 73/2025 raised Vienna alone to 0.75 % effective 1.1.2026, a direct cost increase for every Vienna employer per employee.
Example: Gross €4,000/month, employer side
At €4,000/month gross the employer pays WBF: in Vienna €4,000 × 0,75 % = € 30,00/month = € 360,00/yr; in every other Bundesland €4,000 × 0,50 % = € 20,00/month = € 240,00/yr. Vienna's higher WBF therefore adds +€ 120,00/year per employee versus every other Bundesland, relevant for location cost comparisons and Vienna 2026 budget planning.
See also
- WBF (employee side) (deduction from gross) , The other half of the levy: what gets deducted from the employee's gross, at the same rate as the employer side.
- Lohnkosten (employer total) , Where WBF sits alongside KommSt, DB, DZ and MVK in the total employer-cost markup of ~30 %.
Sources: § 1 Wohnbauförderungsbeitragsgesetz 2018 (RIS), LGBl. Wien Nr. 73/2025, BGBl. II Nr. 263/2025 (SV-Werte 2026).