Payroll And Social Insurance in Austria
Austrian payroll in tax year 2026: monthly wage tax (Lohnsteuer), the 13th and 14th salaries at 6% within the Jahressechstel, employee and employer social insurance under the ASVG (18.07% and 20.98% outside Vienna), the EUR 6,930 maximum contribution base, the employer's levies (DB 3.7%, DZ, Kommunalsteuer 3%, MV 1.53%), tax-free supplements under EStG § 68 (EUR 400 a month for dirt, hardship, danger, Sunday, holiday and night work, plus 50% overtime supplements for the first 15 hours up to EUR 170 in 2026), and termination pay (old-system Abfertigung at 6%, BV-Kasse payouts, Kündigungsentschädigung and settlements with a tax-free fifth, Urlaubsersatzleistung). Covers monthly and annual deadlines and penalties. Trigger phrases: Lohnverrechnung, Lohnsteuer, Überstundenzuschlag, SEG-Zulage, Abfertigung, Urlaubsersatzleistung, Austrian payroll. Out of scope: the annual tariff and the employee's L 1 or E 1 return (at-income-tax), self-employed SVS (at-svs-contributions), arriving and leaving (at-cross-border), company tax (at-corporate-income-tax).
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