- Gross salary, paid in 14 instalments a year.
- Employer costs of about 29.6% at a €60,000 salary: €17,742 a year, of which the largest is employer social security.
- An EOR fee, if you hire without your own entity. The providers in our Austria guide publish starting prices of US$199–699 per employee per month.
Mandatory employer costs at a €60,000 salary (mid-level professional). Employee contributions and income tax come out of gross pay and aren't included.
| Employer cost | Rate or amount | At €60,000 |
|---|---|---|
| Employer social security | 20.98% of gross, up to €97,020 | €12,588 |
| Severance fund (Betriebliche Vorsorge) | 1.53% of gross | €918 |
| Employer contribution to the family fund (DB) | 3.7% of gross | €2,220 |
| Chamber surcharge (DZ) (Vienna) | 0.36% of gross | €216 |
| Municipal tax (Kommunalsteuer) | 3% of gross | €1,800 |
| Total employer costs | 29.6% of salary | €17,742 |
Contribution ceilings mean employer costs can be a smaller share of higher salaries. Figures exclude the EOR fee.
| Annual salary | Employer costs | Total before EOR fee |
|---|---|---|
| €45,000 (junior / support) | €13,307 (29.6%) | €58,307 |
| €60,000 (mid-level professional) | €17,742 (29.6%) | €77,742 |
| €80,000 (senior professional) | €23,656 (29.6%) | €103,656 |
| €110,000 (lead / manager) | €29,804 (27.1%) | €139,804 |
- Employer social security: 20.98% for salaried employees, up to €6,930 a month
- Severance fund (BV): 1.53% of all pay
- Payroll taxes: 3.7% DB, 0.31–0.40% DZ, 3% municipal tax
- Minimum wage: None by law; set by collective agreements
- Salary payments: Usually 14 a year (13th and 14th under most collective agreements)
- Paid annual leave: 30 working days (5 weeks), 36 after 25 years
- Annual salaries here are 14 × the monthly salary. Social security stops at €6,930 a month on regular pay and €13,860 a year on special payments, which together come to €97,020 a year when pay is split into 14 equal payments.
- The severance fund (BV), DB, DZ and municipal tax have no ceiling and apply to all pay, including the 13th and 14th salaries.
- The DZ default is Vienna's 0.36%; it ranges from 0.31% (Upper Austria) to 0.40% (Burgenland).
- Employee social security (18.07% for salaried employees, with a reduced unemployment share on lower pay), the 0.50% chamber of labour levy and wage tax are deducted from pay and are not employer costs.
Without your own entity in Austria, an Employer of Record can employ your hire for a monthly fee. The alternative is setting up your own Austrian GmbH or branch. See the comparison in our Austria guide and EOR vs local entity.
How much does it cost to employ someone in Austria?
How much is an EOR in Austria?
Can I hire in Austria without a local entity?
- 1Sozialversicherungswerte für 2026
Österreichische Gesundheitskasse (ÖGK)
Contribution ceilings for 2026 (€231 a day, €6,930 a month, €13,860 a year for special payments) and total contribution rates.
- 2Arbeitsbehelf 2026 für Dienstgeberinnen und Dienstgeber
Österreichische Gesundheitskasse (ÖGK)
Contribution groups and base rates (salaried employees: 39.05% total, 20.98% employer, 18.07% employee); BV contribution of 1.53% of monthly pay including special payments.
- 3Familienlastenausgleichsgesetz 1967 § 41
RIS (Bundeskanzleramt)
Dienstgeberbeitrag of 3.7% of pay from 2025 and 2.7% from 2028.
- 4Zuschlag zum Dienstgeberbeitrag (DZ)
Wirtschaftskammer Österreich
DZ rates by federal state for 2026 (0.31% to 0.40%), made up of a 0.12% federal share and a state share set by each regional chamber.
- 5Bemessungsgrundlage und Steuersatz der Kommunalsteuer
Unternehmensserviceportal (BMF)
Municipal tax of 3% of the payroll, with a €1,095 allowance for monthly payrolls up to €1,460.
Related research
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