What does an employee really cost an employer in Austria in 2026?

On top of the agreed gross salary (Brutto), an Austrian employer pays its own social-insurance share of about 20.98%, the Dienstgeberbeitrag (DB) to the family fund of 3.70%, the DZ surcharge of roughly 0.31–0.40% depending on the federal state, the municipal tax (Kommunalsteuer) of 3%, and the company-pension levy (Betriebliche Vorsorge) of 1.53%. Together that is about 29.5–29.6% on top of gross. For a €3,000/month salary the employer's add-on is roughly €888, so the total cost is about €3,888 per running month — and because Austrians are paid 14 times a year the same levies also apply to the 13th and 14th salary.

What are the 2026 employer social-insurance rates in Austria?

For a white-collar employee (Angestellte) the employer share in 2026 is: pension (Pensionsversicherung) 12.55%, health (Krankenversicherung) 3.78%, unemployment (Arbeitslosenversicherung) 2.95%, accident (Unfallversicherung) 1.10%, insolvency levy (IE) 0.10% and the housing levy (Wohnbauförderung) 0.50% — a total of 20.98%. Contributions are capped at the 2026 ceilings of €6,930 gross per month for ongoing pay and €13,860 per year for the 13th/14th. On the special payments the housing levy is not charged, so the employer SV rate there is 20.48%.

What are DB, DZ, Kommunalsteuer and BV?

These are the Austrian Lohnnebenkosten beyond social insurance. DB is the Dienstgeberbeitrag to the Family Burdens Equalisation Fund (FLAF), 3.70% of gross. DZ is the surcharge to the DB (Chamber levy 2), set by each federal state between about 0.31% and 0.40%. Kommunalsteuer is a 3% municipal tax paid to the town where the workplace is located. BV is the Betriebliche Vorsorge — the 1.53% 'Abfertigung neu' company-severance levy paid into a provision fund. None of these have a contribution ceiling, and all of them apply to the 13th and 14th salary as well.

What is the Vienna Dienstgeberabgabe (U-Bahn-Steuer)?

Employers with a workplace in Vienna pay an extra municipal levy nicknamed the 'U-Bahn-Steuer' — the Dienstgeberabgabe — of €2.00 per employee for every started week of employment (about €8.67 per month, €104 per year), for employees who work more than 10 hours a week. It does not apply in the other eight federal states. The calculator adds it automatically when you choose Vienna as the place of employment.

🇦🇹 Employer Cost Calculator Austria (Arbeitgeberkosten)

Work out the true cost of an employee in Austria for 2026 — the gross salary plus the employer's social-insurance share and the Lohnnebenkosten: DB, DZ, Kommunalsteuer, the BV company-pension levy and, in Vienna, the Dienstgeberabgabe. Includes the 13th & 14th salary. Updated 2026 rates.

Gross Salary (Brutto)

Period

Payments per Year

Place of Employment (Bundesland)

Advanced options — BV (first month) & Vienna Dienstgeberabgabe

Betriebliche Vorsorge (BV, 1.53%)

Vienna Dienstgeberabgabe (only if Vienna)

Employer Item	Running Month	Per Year
Gross Salary (Brutto)	—	—
Social Insurance — employer (SV-Dienstgeberanteil 20.98%)	—	—
DB — Dienstgeberbeitrag FLAF (3.70%)	—	—
DZ — Zuschlag zum DB (0.36%)	—	—
Kommunalsteuer (3.00%)	—	—
Betriebliche Vorsorge (BV, 1.53%)	—	—
Dienstgeberabgabe Wien (€2/week)	—	—
Employer Add-On	—	—
Total Employer Cost (Arbeitgeberbrutto)	—	—

⚠️ Guidance only. This calculator applies the official 2026 Austrian employer rates: social insurance (Dienstgeberanteil) with the €6,930/month and €13,860/year ceilings, DB 3.70%, the federal-state DZ surcharge, Kommunalsteuer 3%, the Betriebliche Vorsorge levy 1.53% and the Vienna Dienstgeberabgabe. It models the common white-collar (Angestellte) case and assumes the 13th/14th salary is paid when you choose 14 payments. It ignores the DB/Kommunalsteuer Freibetrag effect only above €1,460/month (handled), voluntary benefits, collective-agreement specials and any company pension beyond the statutory BV. For payroll-exact figures consult your Steuerberater or payroll provider.

How employer cost (Arbeitgeberkosten) works in Austria 2026

In Austria the salary you agree with an employee — the gross or Brutto — is only part of what the role costs. On top of it the employer pays its own share of social insurance plus a set of employer-only levies known as the Lohnnebenkosten. The sum of the gross and these add-ons is the real cost of employment, the Arbeitgeberkosten (or Arbeitgeberbrutto), and the add-on as a share of gross is the Lohnnebenkostenquote — typically around 29.5–29.6% in 2026.

Employer social insurance (2026)

Pension (Pensionsversicherung) 12.55% · Health (Krankenversicherung) 3.78% · Unemployment (Arbeitslosenversicherung) 2.95% · Accident (Unfallversicherung) 1.10% · Insolvency levy (IE) 0.10% · Housing levy (Wohnbauförderung) 0.50% — a total employer share of 20.98%, capped at €6,930 gross per month for ongoing pay and €13,860 per year for the 13th/14th. On the special payments the housing levy is dropped, so the rate there is 20.48%.

The other Lohnnebenkosten (employer-only)

DB (Dienstgeberbeitrag) funds the Family Burdens Equalisation Fund at 3.70% of gross. DZ, the surcharge to the DB (Chamber levy 2), is set by each federal state between 0.31% (Upper Austria) and 0.40% (Burgenland). Kommunalsteuer is a 3% municipal tax. Betriebliche Vorsorge (the 1.53% 'Abfertigung neu' levy) is paid into a provision fund from the second month of employment. None of these carry a ceiling, and all of them apply to the 13th and 14th salary. Employers in Vienna also pay the Dienstgeberabgabe ('U-Bahn-Steuer') of €2 per employee per started week.

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Important Note: This tool is intended to provide estimates and should not be used as a substitute for professional advice. Information generated by these calculators may be incomplete and does not account for all individual circumstances. Always seek the counsel of a certified expert (such as a financial advisor, healthcare provider, or licensed engineer) before taking action based on these results.

Related Calculators

Austrian Salary Calculator (Brutto-Netto) — The employee side: net pay from gross including the 6% tax on the 13th/14th.
German Employer Cost Calculator (Arbeitgeberbrutto) — The same calculation for Germany, with the U1/U2/U3 Umlagen.
Income Tax Calculator (EU) — Annual income tax across Germany, Austria's neighbours and more.