Does the calculator model the 13th and 14th salary?

Yes, with 14 equal payments the two special salaries fill the Jahressechstel exactly and are taxed at the flat 6% rate after the EUR 620 allowance.

Which social insurance rate applies in Vienna?

In Vienna the employee share on regular pay is 18.32%, which is 0.25 percentage points higher than the rest of Austria because the Vienna housing levy is 0.75% instead of 0.50%.

How is the flat 6% tax on holiday pay calculated?

Special payments are taxed within the Jahressechstel at 6% after a EUR 620 allowance, rising to 27% above EUR 24,380 and 35.75% above EUR 49,380 of the special-payment base.

Austria Methodology 2026

Model

Employee (Angestellte) with 14 payments: 12 regular monthly salaries plus holiday and Christmas pay, tax year 2026, no commuter allowance, children or benefits in kind. Monthly wage tax uses the annualized tariff including one twelfth of the €132 Werbungskostenpauschale, exactly as the official payroll formula does.

Tariff 2026

0% to €13,539, then 20% / 30% / 40% / 48% at €21,992 / €36,458 / €70,365 / €104,859, 50% to €1,000,000 and 55% above (the lower five thresholds rose 1.7333% under the automatic inflation adjustment; the top threshold is fixed). Verkehrsabsetzbetrag €496.

Social insurance 2026

Employee share on regular pay 18.07% (pension 10.25, health 3.87, unemployment 2.95, chamber of labour 0.50, housing levy 0.50), in Vienna 18.32% since the housing levy rose to 0.75%. Unemployment contribution is reduced at low income (0% / 1% / 2% below monthly bases of €2,225 / €2,427 / €2,630). Ceiling €6,930 per month. Special payments carry 17.07% (no chamber or housing levy, no Vienna surcharge; less at low incomes where the unemployment contribution is reduced) up to a separate €13,860 annual base.

13th and 14th salary

Taxed within the Jahressechstel after the €620 allowance at 6% (27% and 35.75% bands above €24,380 and €49,380 of special-payment base); fully tax-free below the €2,615 exemption threshold. With 14 equal payments the two special salaries exactly fill the sixth.

Not modelled

Pendlerpauschale and Pendlereuro, family bonus and child credits, the single-earner credit, benefits in kind, the low-income SV refund (Negativsteuer, settled via the annual assessment), and Sechstel overhang for large bonuses beyond two monthly salaries.

Sources and verification

BMF (tariff and official gross-to-net calculator), ÖGK/sozialversicherung.gv.at (contribution rates and ceilings), WKO and usp.gv.at (2026 adjustment). Automated golden tests, run before every deploy, reproduce the official BMF calculator to within a few cents at €2,500, €3,500, €5,000 and €8,000 monthly, including Vienna variants and both contribution ceilings.

Austria methodology (2026)