Net Pay (Nettobezug)
Definition
The net pay (Nettobezug) is what remains of the gross after employee social insurance (§ 51 ASVG) and wage tax (§§ 33, 66 and 67 EStG) are withheld, and is the amount actually paid out. Tax credits such as the Familienbonus raise the net because they reduce wage tax directly. Since the 13th and 14th salary are taxed at preferential rates, the net share over the year is higher than in a regular month: on the median full-time salary 2026 it is 68.58 % of the annual gross.
Example: gross €4,230/month (Vienna, 2026)
The median full-time salary 2026 (forecast), computed with the gross-to-net calculator (Vienna, no children, no credits). Annual figures include the 13th and 14th salary.
Item
per month
per year
Gross pay
€4,230.00
€59,220.00
− Social insurance (employee)
€774.94
€10,743.40
− Wage tax
€623.56
€7,866.47
= Net pay
€2,831.50
€40,610.13
Net per month€2,831.50regular monthly pay
Net share (year)68.58 %net per euro of gross, incl. 13th/14th
Deductions (year)€18,609.87SI and wage tax combined
See also
- Gross pay, the starting figure before any deductions.
- Lohnsteuer, the tax portion withheld by the employer.
- Familienbonus Plus, raises the net directly via the tax.
- •§ 49 Abs 1 und § 51 ASVG
- •§§ 25, 33, 66 und 67 EStG (RIS)