- Country Guide
- Austria
Austria
Last Update by Marta, 10 Feb 2025
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Exchange Rate
19 Apr 2025
Cost of Living
Indicative value for a working adult in a city: Vienna
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (EUR) |
|---|---|
| McDonalds Set Meal | 10 |
| Monthly Train and Bus Tickets | 50 |
| 3 Bedrooms Rental (City Center) | 2,050 |
| 3 Bedrooms Rental (Outskirt) | 1,439 |
Current Inflation Rate
3.3%
Wage
Minimum Wages
- Depends on the type of industry and collective agreement -minimum 1,700 EUR per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (EUR) |
|---|---|
|
Entry-Level
Fresh Graduate
|
2,000 |
|
Mid-Level
5 Years
|
3,200 |
|
Experienced & Managerial Level
10 Years
|
6,000 |
|
Specialized & Senior-Level
15 Years
|
8,000 |
Annual Salary Growth
3%
Statutory Contribution
Both the employer’s contribution and the employee’s contribution must be transferred to the health insurance provider, no later than 15th of the following month
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Health Insurance |
3.78% |
3.87% |
All Staff Contribution base capped at 6,450 EUR per month |
| Accident Insurance |
1.10% |
- |
All Staff Contribution base capped at 6,450 EUR per month |
| Pension and Disability Insurance |
12.55% |
10.25% |
All Staff Contribution base capped at 6,450 EUR per month |
| Unemployment Insurance |
2.95% Contribution monthly base capping to 2,074.00 EUR - 0% 2,074.01 – 2,262.00 EUR: 1% 2,262.01 – 2,451.00 EUR: 2% Over 2,451.00 EUR: 2.95% |
2.95% |
All Staff Contribution base capped at 6,450 EUR per month |
| Wage Protection in Bankruptcy Proceedings (IESG) | 0.35% | - | All Staff |
| Chamber of Labour Levy (AK) | - | 0.5% | All Staff |
| Housing Subsidy Contribution |
0.5% |
0.5% |
All Staff Contribution base capped at 6,450 EUR per month |
| Bad weather compensation | 0.7% | 0.7% | Staff ln the construction industry who have bad weather regulations |
| Family Burdens Equalisation Levy(FLAF) | 3.7% | - |
All Staff |
| Severance Guarantee Fund | 1.53% | - | All Staff |
| Municipal Payroll Tax | 3% | - | All Staff |
| Chamber of Commerce Tax | 0.31% - 0.40% | - | All Staff |
| Public Transport | 2 EUR per week | - | All Staff in the city of Vienna |
Other Benefit
Other common employment benefits in Austria include:
- 13th and 14th salary:
- 13th (Christmas Bonus) salary paid in November or December
- 14th (Vacation Bonus) salary paid in June or July (required by collective agreements) - Public transport tickets: Around 50 EUR per month
- Meal vouchers: Up to 8 EUR per day
- Additional annual leave days
Income Tax
Residents
-
Tax period: 1st January - 31st December
Filing Due Date: 30th April
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 13,308 | 0% |
| 13,308 - 21,617 | 20% |
| 21,617 - 35,836 | 30% |
| 35,836 - 69,166 | 40% |
| 69,166 - 103,072 | 48% |
| 103,072 -1 million | 50% |
| over 1 million | 55% |
Non-residents
- Depends on the double taxation agreement between countries. Typically, only income originating in Austria is taxed - Tax rate from 20% to 55%
-
A tax resident is an individual who meets one of following criteria:
- Residence in Austria for at least 183 days in a calendar year
- Have their centre of life interests in Austria
Working Hours
Statutory
40 hours
8 hours, 5 days a week
Typical practice
38.5 hours (in collective agreements)
Monday- Friday
Overtime
Maximum 60 hours per week
- Minimum pay - 150% of basic salary
Employment Contract
Permanent
Contract Format
No obligation to have written contract, but at least need to have a written summary including employment relations (salary, working time and applicable collective agreement). The master copy should be in German, further copies can be in English.
It can be signed electronically, with a qualified signature.
Payroll Currency
EUR
Probation
1 month
Termination
The contract may be terminated by the employer or the employee, or it may be terminated by mutual agreement.
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | No notice period | No notice period | No notice period |
| Notice Period - Regular | 1 month notice – can be extended to 6 months | 1-2 years' service: 6 weeks 3 year's service: 2 months 5 year's service: 3 months 15 years' service: 4 months 25 years' service: – 5 months |
Notice period for employers: 1-2 years' service: 6 weeks 3 year's service: 2 months 5 year's service: 3 months 15 years' service: 4 months 25 years' service: – 5 months |
| Severance Pay | - | Employers deposit 1.53% gross salary to a dedicated severance account | Employers deposit 1.53% gross salary to a dedicated severance account |
Public Holiday
16 days
Country Level
| Date | Name |
|---|---|
| 01 Jan | New Year's Day |
| 06 Jan | Epiphany |
| 18 Apr | Good Friday |
| 21 Apr | Easter Monday |
| 01 May | Labor Day |
| 29 May | Ascension Day |
| 09 Jun | Whit Monday |
| 19 Jun | Corpus Christi |
| 15 Aug | Assumption of Mary |
| 26 Oct | National Day |
| 01 Nov | All Saint's Day |
| 08 Dec | Immaculate Conception |
| 24 Dec - 25 Dec | Christmas Day |
| 26 Dec | Saint Stephen's Day |
| 31 Dec | New Year's Eve |
State/Province Level
Kärnten
| Date | Name |
|---|---|
| 19 Mar | Saint Joseph's Day |
| 10 Oct | Plebiscite Day |
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
25 working days - staff working 5 day weeks 30 working days - staff working 6 day weeks |
All staff after 6 months' service In the first six months of the first year of employment, the leave entitlement is calculated in proportion to the time worked. |
| Sick Leave | Up to 52 weeks |
All staff with 6 months social security contributions in the past 12 months 100% salary paid by employer for the first 6-12 weeks, dependd on the lenght of service 50% salary paid by employer for the next 4 weeks After this period paid by insurance company. |
| Maternity Leave |
16 weeks 8 weeks before birth, 8 weeks after |
Expectant mothers 100% paid by insurance company. |
| Paternity Leave | 1 month |
All expectant fathers after the birth of the child Paid by insurance company. |
| Parental Leave | Minimum 2 months |
Staff with children up to child's 2nd birthday Paid by insurance company. |
Reference
- https://www.numbeo.com/cost-of-living/in/Vienna
- https://www.bmaw.gv.at/Themen/Arbeitsrecht/Entlohnung/Mindestlohn-in-OE.html
- https://www.bmaw.gv.at/Themen/Arbeitsrecht/Urlaub-und-Freistellung.html%20
- https://www.oesterreich.gv.at/themen/familie_und_partnerschaft/geburt-eines-kindes/5/1/wochengeld.html
- https://www.bundeskanzleramt.gv.at/en/agenda/family/more-measures-for-families/maternity-allowance.html
- https://www.arbeiterkammer.at/beratung/arbeitundrecht/krankheitundpflege/krankheit/Geld_bei_Krankheit.html
- https://www.wko.at/abfertigung/start?_x_tr_sl=de&_x_tr_tl=pl&_x_tr_hl=pl&_x_tr_pto=wapp
- https://www.arbeitskammer.de/fileadmin/user_upload/---------------AK_Download_Datenbank-------------/Ueber_uns/Mitgliedsbeitraege/AK-Beitrag-2024.pdf
- https://www.usp.gv.at/mitarbeiter-und-gesundheit/urlaub-und-arbeitszeit/ueberstunden-und-hoechstarbeitszeit.html
- https://taxsummaries.pwc.com/austria/corporate/other-taxes
- https://www.migration.gv.at/en/living-and-working-in-austria/working/leave-annual-leave-parental-leave-etc/#:~:text=Mothers%20and%20fathers%20are%20entitled%20to%20parental%20leave,period%20of%20the%20parental%20leave%20is%20two%20months.
- https://www.arbeiterkammer.at/papamonat
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Contact UsCountry Guide - Austria
Last updated: 10 Feb 2025
Exchange Rate
Currency (EUR)
- 1 CNY = 0.185 EUR
- 1 USD = 1.32 EUR
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Vienna
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (EUR) |
|---|---|
| McDonalds Set Meal | 10 |
| Monthly Train and Bus Tickets | 50 |
| 3 Bedrooms Rental (City Center) | 2,050 |
| 3 Bedrooms Rental (Outskirt) | 1,439 |
Current Inflation Rate
3.3%
Wage
Minimum Wages
- Depends on the type of industry and collective agreement -minimum 1,700 EUR per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (EUR) |
|---|---|
|
Entry-Level
Fresh Graduate
|
2,000 |
|
Mid-Level
5 Years
|
3,200 |
|
Experienced & Managerial Level
10 Years
|
6,000 |
|
Specialized & Senior-Level
15 Years
|
8,000 |
Annual Salary Growth
3%
Statutory Contribution
Both the employer’s contribution and the employee’s contribution must be transferred to the health insurance provider, no later than 15th of the following month
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Health Insurance |
3.78% |
3.87% |
All Staff Contribution base capped at 6,450 EUR per month |
| Accident Insurance |
1.10% |
- |
All Staff Contribution base capped at 6,450 EUR per month |
| Pension and Disability Insurance |
12.55% |
10.25% |
All Staff Contribution base capped at 6,450 EUR per month |
| Unemployment Insurance |
2.95% Contribution monthly base capping to 2,074.00 EUR - 0% 2,074.01 – 2,262.00 EUR: 1% 2,262.01 – 2,451.00 EUR: 2% Over 2,451.00 EUR: 2.95% |
2.95% |
All Staff Contribution base capped at 6,450 EUR per month |
| Wage Protection in Bankruptcy Proceedings (IESG) | 0.35% | - | All Staff |
| Chamber of Labour Levy (AK) | - | 0.5% | All Staff |
| Housing Subsidy Contribution |
0.5% |
0.5% |
All Staff Contribution base capped at 6,450 EUR per month |
| Bad weather compensation | 0.7% | 0.7% | Staff ln the construction industry who have bad weather regulations |
| Family Burdens Equalisation Levy(FLAF) | 3.7% | - |
All Staff |
| Severance Guarantee Fund | 1.53% | - | All Staff |
| Municipal Payroll Tax | 3% | - | All Staff |
| Chamber of Commerce Tax | 0.31% - 0.40% | - | All Staff |
| Public Transport | 2 EUR per week | - | All Staff in the city of Vienna |
Other Benefit
Other common employment benefits in Austria include:
- 13th and 14th salary:
- 13th (Christmas Bonus) salary paid in November or December
- 14th (Vacation Bonus) salary paid in June or July (required by collective agreements) - Public transport tickets: Around 50 EUR per month
- Meal vouchers: Up to 8 EUR per day
- Additional annual leave days
Income Tax
Residents
-
Tax period: 1st January - 31st December
Filing Due Date: 30th April
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 13,308 | 0% |
| 13,308 - 21,617 | 20% |
| 21,617 - 35,836 | 30% |
| 35,836 - 69,166 | 40% |
| 69,166 - 103,072 | 48% |
| 103,072 -1 million | 50% |
| over 1 million | 55% |
Non-residents
- Depends on the double taxation agreement between countries. Typically, only income originating in Austria is taxed - Tax rate from 20% to 55%
-
A tax resident is an individual who meets one of following criteria:
- Residence in Austria for at least 183 days in a calendar year
- Have their centre of life interests in Austria
Working Hours
Statutory
40 hours
8 hours, 5 days a week
Typical practice
38.5 hours (in collective agreements)
Monday- Friday
Overtime
Maximum 60 hours per week
- Minimum pay - 150% of basic salary
Employment Contract
Fixed-Term
Used for seasonal, posting foreign workers on assignments or specific or specialised project work
Probation
1 month
Termination
The fixed-term employement contract can only be terminated early by mutual agreement, with a termination clause in the contract or for valid reasons.
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | No notice period | No notice period | No notice period |
| Notice Period - Regular | 1 month notice – can be extended to 6 months | 1-2 years' service: 6 weeks 3 year's service: 2 months 5 year's service: 3 months 15 years' service: 4 months 25 years' service: – 5 months |
1-2 years' service: 6 weeks 3 year's service: 2 months 5 year's service: 3 months 15 years' service: 4 months 25 years' service: – 5 months |
| Severance Pay | - | Employers deposit 1.53% gross salary to a dedicated severance account | Employers deposit 1.53% gross salary to a dedicated severance account |
Permanent
Probation
1 month
Termination
The contract may be terminated by the employer or the employee, or it may be terminated by mutual agreement.
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | No notice period | No notice period | No notice period |
| Notice Period - Regular | 1 month notice – can be extended to 6 months | 1-2 years' service: 6 weeks 3 year's service: 2 months 5 year's service: 3 months 15 years' service: 4 months 25 years' service: – 5 months |
Notice period for employers: 1-2 years' service: 6 weeks 3 year's service: 2 months 5 year's service: 3 months 15 years' service: 4 months 25 years' service: – 5 months |
| Severance Pay | - | Employers deposit 1.53% gross salary to a dedicated severance account | Employers deposit 1.53% gross salary to a dedicated severance account |
Public Holiday
16 days
2025
| Date | Name |
|---|---|
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
25 working days - staff working 5 day weeks 30 working days - staff working 6 day weeks |
All staff after 6 months' service In the first six months of the first year of employment, the leave entitlement is calculated in proportion to the time worked. |
| Sick Leave | Up to 52 weeks |
All staff with 6 months social security contributions in the past 12 months 100% salary paid by employer for the first 6-12 weeks, dependd on the lenght of service 50% salary paid by employer for the next 4 weeks After this period paid by insurance company. |
| Maternity Leave |
16 weeks 8 weeks before birth, 8 weeks after |
Expectant mothers 100% paid by insurance company. |
| Paternity Leave | 1 month |
All expectant fathers after the birth of the child Paid by insurance company. |
| Parental Leave | Minimum 2 months |
Staff with children up to child's 2nd birthday Paid by insurance company. |
Reference
- https://www.numbeo.com/cost-of-living/in/Vienna
- https://www.bmaw.gv.at/Themen/Arbeitsrecht/Entlohnung/Mindestlohn-in-OE.html
- https://www.bmaw.gv.at/Themen/Arbeitsrecht/Urlaub-und-Freistellung.html%20
- https://www.oesterreich.gv.at/themen/familie_und_partnerschaft/geburt-eines-kindes/5/1/wochengeld.html
- https://www.bundeskanzleramt.gv.at/en/agenda/family/more-measures-for-families/maternity-allowance.html
- https://www.arbeiterkammer.at/beratung/arbeitundrecht/krankheitundpflege/krankheit/Geld_bei_Krankheit.html
- https://www.wko.at/abfertigung/start?_x_tr_sl=de&_x_tr_tl=pl&_x_tr_hl=pl&_x_tr_pto=wapp
- https://www.arbeitskammer.de/fileadmin/user_upload/---------------AK_Download_Datenbank-------------/Ueber_uns/Mitgliedsbeitraege/AK-Beitrag-2024.pdf
- https://www.usp.gv.at/mitarbeiter-und-gesundheit/urlaub-und-arbeitszeit/ueberstunden-und-hoechstarbeitszeit.html
- https://taxsummaries.pwc.com/austria/corporate/other-taxes
- https://www.migration.gv.at/en/living-and-working-in-austria/working/leave-annual-leave-parental-leave-etc/#:~:text=Mothers%20and%20fathers%20are%20entitled%20to%20parental%20leave,period%20of%20the%20parental%20leave%20is%20two%20months.
- https://www.arbeiterkammer.at/papamonat
Contact Info
-
Singapore (Headquarters)
8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000