AT
Austria: Payroll & Employment Facts
Verified statutory employment facts for Austria, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the Austria employer-of-record guide and the Austria country hub.
What is the minimum wage in Austria?
| National minimum wage |
Not available
|
|---|
What employer social contributions apply in Austria?
Rates are a percentage of gross wage, applied up to the annual contribution ceiling.
| Employer social security rate |
21.03%
|
|---|---|
| Pension |
12.55%
|
| Healthcare |
3.78%
|
| Contribution to the Family Burdens Equalisation Fund (DB) |
3.90%
|
| Surcharge on the DB (DZ) |
0.34 - 0.42%
|
| Municipal Tax (Kommunalsteuer) |
3.00%
|
| Severance Pay Fund (Mitarbeitervorsorgekasse - MVK) |
1.53%
|
| Annual contribution ceiling |
78,480 EUR
|
| Total employer burden |
30.10%
|
What notice and leave rules apply in Austria?
Statutory minimum notice the employer must give, by completed length of service.
| Length of service | Employer notice |
|---|---|
| 0 to 23 months | 6 weeks |
| 24 to 59 months | 8 weeks |
| 60 to 179 months | 12 weeks |
| 180 to 299 months | 16 weeks |
| 300+ months | 20 weeks |
Checked 2026-06-06
| Payment in lieu of notice (PILON) |
Permitted
|
|---|---|
| Minimum annual leave |
25 days
|
| Annual leave includes public holidays |
No
|
| Public holidays per year |
13 days
|
Is 13th-month pay required in Austria?
None of the following are mandated by statute; they may still arise from a contract or collective agreement.
| Thirteenth-month pay required |
Not available
|
|---|---|
| Profit sharing required |
Not available
|
| Holiday bonus required |
Not available
|
How is severance calculated in Austria?
| Formula |
Abfertigung neu (in force for employments from 2003): the employer pays 1.53% of monthly gross remuneration into a severance fund (Betriebliche Vorsorgekasse) from the start (legally from the 2nd month); the employee's entitlement is the accumulated fund capital, payable on employer-side termination after at least 3 years of contributions. The old pre-2003 Abfertigung alt was a tiered service-based lump sum.
|
|---|---|
| Per-year multiplier |
1.53 months of pay
|
| Minimum qualifying tenure |
0 months
|
| Calculation base |
Regular gross remuneration (entgelt) including last month's gross salary, pro-rata share of recurring payments (13th and 14th month salaries), and average of variable pay components over reference period typically last 12 months
|
Worked example
Employee with 5 years of service and annual gross salary €35,400 entitled to 3 months' pay. Monthly calculation base: €35,400 / 12 = €2,950. Total severance: 3 × €2,950 = €8,850.