§15 EStG non-cash benefit, lifts the tax + SI base, can pull cash net down at very high values.

Genuine ASVG employment, full payroll levies and 13th/14th salary. Covered in the calculator.

KV / PV / AV + IESG + UV, employee/employer shares by branch, AV-reduction bands, HBG cap interaction.

Tax credit for families with only one earned income, §33 Abs 4 Z 1 EStG, staffel by number of children.

Tax credit for single parents, identical staffel as AVAB, mutually exclusive.

Income-tax flat rate for small businesses: 45 % of income, 20 % for services. Turnover up to EUR 55,000.

Below EUR 55,000 gross annual turnover: no VAT charged and no input-tax deduction. Relevant for Werkvertrag and sole proprietors.

GSVG-insured via SVS: PV 18.5 %, KV 6.8 %, self-borne. Minimum base EUR 551.10/mo.

§67 EStG, lower income tax, yearly SI cap, what makes holiday and Christmas pay special.

The total wedge between employer cost and employee net, a measure of payroll-cost burden.

Profit before social insurance, floored and capped. Provisional contributions with a later reassessment.