Regular and Special Payments (Laufende und sonstige Bezüge)

Monthly pay vs. 13th/14th: SI treatment and favourable § 67 taxation.

Definition

Austrian payroll distinguishes two kinds of pay: regular pay (laufende Bezüge, the regular monthly salary) and special payments (sonstige Bezüge, mainly the 13th and 14th salary, but also bonuses). Special payments get the favourable treatment under § 67 EStG: after an annual allowance they are taxed at just 6 % within the Jahressechstel (annual sixth). Social insurance differs too, special payments carry no chamber-of-labour levy and have their own annual cap instead of the monthly contribution ceiling.

Key figures (2026)

Employee SI base17,07 %KV + PV + AV, on all pay
Regular pay only0,50 %chamber levy, not on 13th/14th
SI cap, special payments€ 13.860annual limit = 2× monthly HBG

The chamber-of-labour levy applies to regular pay only, so employee SI on the 13th/14th is lower by that rate. For special-payment SI, twice the monthly HBG applies as the annual limit.

See also

Try it in the gross-to-net calculator

Sources: § 67 EStG, § 49 ASVG, § 54 ASVG, ASVG-Beitragsrecht 2026.