Austria Employee Cost Calculator

See the true cost of employing someone in Austria — gross salary plus an estimated 28.7% in employer social contributions.

WH By WageHour Tools Editorial Team Verified against official sources June 19, 2026 How we research

Employer contribution breakdown

Contribution Rate Annual amount
Pension insurance 12.55%
Health insurance 3.78%
Unemployment insurance 2.95%
Accident insurance 1.20%
Family Burden Fund (DB) + municipal tax 6.70%
Other (housing, insolvency, severance fund) 1.50%
Total employer contributions 28.7%

Employer costs in Austria

In Austria, total statutory employer cost is roughly 28–29% on top of gross salary — about 21% in social-security contributions plus the Family Burden Fund (3.7%), municipal tax (3%) and smaller levies.

  • Employer social security is about 21% (pension 12.55%, health ~3.78%, unemployment 2.95%, accident ~1.2%).
  • Employers also pay the Family Burden Equalisation Fund (DB) 3.7% and municipal tax (Kommunalsteuer) 3% on payroll.
  • Smaller mandatory levies (housing fund, insolvency fund, the 1.53% company severance-fund contribution) add roughly another 1.5%.

Most social-security contributions are capped at the monthly maximum base, so the effective rate falls for higher salaries; the DB and municipal tax are not capped. Use it for budgeting, not payroll.

Hire and pay in Austria

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Rippling

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Official sources

Frequently asked questions

What does the total cost of an employee in Austria include?

On top of gross salary, an employer pays statutory social-security contributions — around 28.7% in Austria. The total employer cost is the gross salary plus those employer contributions. It does not include optional benefits, equipment, or recruitment costs.

Why does an employee cost more than their salary?

Employers must pay mandatory social-security and payroll charges on top of the gross salary the employee sees. These fund pensions, healthcare, unemployment, and similar schemes, and they are a real, recurring cost of employment.

Are employer contributions in Austria capped?

In most countries several contributions are calculated only up to a maximum income base, so the effective employer rate is lower for high salaries. Treat this calculator as a budgeting estimate rather than exact payroll.

How can I employ someone in Austria without setting up a local entity?

Many companies use an Employer of Record (EOR) to hire compliantly in Austria without opening a local subsidiary. The EOR is the legal employer and handles payroll, contributions, and compliance for a monthly fee.