- Country Guide
- Austria
Austria
Last Update by Cecilia, 03 Jan 2025
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Exchange Rate
15 Jan 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) | 2,111 |
| 3 Bedrooms Rental (Outskirt) | 1,341 |
Current Inflation Rate
2.3%
Wage
Minimum Wages
- Depends on the type of industry and collective agreement -minimum 1,500 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
|
1,800 |
|
Mid-Level
5 Years
|
3,000 |
|
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 6,060 EUR per month |
| Accident Insurance |
1.10% |
- |
All Staff Contribution base capped at 6,060 EUR per month |
| Pension and Disability Insurance |
12.55% |
10.25% |
All Staff Contribution base capped at 6,060 EUR per month |
| Unemployment Insurance |
2.95% Contribution monthly base capping 1,951.00 EUR - 0% 1,951.01 - 2,128.00 EUR: 1% 2,128.01 - 2,306.00 EUR: 2% Over 2,306.00 EUR: 2.95% |
2.95% | All staff |
| Wage Protection in Bankruptcy Proceedings Act (IESG) | 0.10% | - | All Staff |
| Chamber of Labour Levy (AK) | - | 0.5% | All Staff |
| Housing Subsidy Contribution |
0.50% |
0.50% |
All Staff Contribution base capped at 6,060 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) | 3.9% | - |
All Staff In 2025 the contribution will be reduced to 3.7% |
| Severance Guarantee Fund | 1.53% | - | All Staff |
| Municipal Payroll Tax | 3% | - | All Staff |
| Chamber of Commerce Tax | 0.32% - 0.42% | - | All Staff |
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
Income Tax
Residents
-
Tax period: 1st January - 31st December
Filing Due Date: 30th April
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 12,816 | 0% |
| 12,816 - 20,818 | 20% |
| 20,818 - 34,513 | 30% |
| 34,513 - 66,612 | 40% |
| 66,612 - 99,266 | 48% |
| 99,266 -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
40/ 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.
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
13 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 |
| Sick Leave | Up to 52 weeks | All staff with 6 months social security contributions in the past 12 months |
| Maternity Leave |
16 weeks 8 weeks before birth, 8 weeks after |
Expectant mothers |
| Paternity Leave | 1 month | All expectant fathers after the birth of the child |
| Parental Leave | Minimum 2 months | Staff with children up to child's 2nd birthday |
Reference
- https://www.numbeo.com/cost-of-living/in/Vienna
- https://www.bmaw.gv.at/Themen/Arbeitsrecht/Urlaub-und-Freistellung.html%20
- https://finanzrechner.at/brutto-netto/sozialversicherung
- https://www.oesterreich.gv.at/themen/familie_und_partnerschaft/geburt-eines-kindes/5/1/wochengeld.html
- https://www.usp.gv.at/en/mitarbeiter-und-gesundheit/beendigung-des-arbeitsverhaeltnisses/kuendigung.html
- https://www.oesterreich.gv.at/lexicon/H/Seite.991498.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.usp.gv.at/en/mitarbeiter-und-gesundheit/gesundheit/krankenstand.html
- 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: 03 Jan 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) | 2,111 |
| 3 Bedrooms Rental (Outskirt) | 1,341 |
Current Inflation Rate
2.3%
Wage
Minimum Wages
- Depends on the type of industry and collective agreement -minimum 1,500 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
|
1,800 |
|
Mid-Level
5 Years
|
3,000 |
|
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 6,060 EUR per month |
| Accident Insurance |
1.10% |
- |
All Staff Contribution base capped at 6,060 EUR per month |
| Pension and Disability Insurance |
12.55% |
10.25% |
All Staff Contribution base capped at 6,060 EUR per month |
| Unemployment Insurance |
2.95% Contribution monthly base capping 1,951.00 EUR - 0% 1,951.01 - 2,128.00 EUR: 1% 2,128.01 - 2,306.00 EUR: 2% Over 2,306.00 EUR: 2.95% |
2.95% | All staff |
| Wage Protection in Bankruptcy Proceedings Act (IESG) | 0.10% | - | All Staff |
| Chamber of Labour Levy (AK) | - | 0.5% | All Staff |
| Housing Subsidy Contribution |
0.50% |
0.50% |
All Staff Contribution base capped at 6,060 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) | 3.9% | - |
All Staff In 2025 the contribution will be reduced to 3.7% |
| Severance Guarantee Fund | 1.53% | - | All Staff |
| Municipal Payroll Tax | 3% | - | All Staff |
| Chamber of Commerce Tax | 0.32% - 0.42% | - | All Staff |
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
Income Tax
Residents
-
Tax period: 1st January - 31st December
Filing Due Date: 30th April
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 12,816 | 0% |
| 12,816 - 20,818 | 20% |
| 20,818 - 34,513 | 30% |
| 34,513 - 66,612 | 40% |
| 66,612 - 99,266 | 48% |
| 99,266 -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
40/ 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 | 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 |
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 |
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
13 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 |
| Sick Leave | Up to 52 weeks | All staff with 6 months social security contributions in the past 12 months |
| Maternity Leave |
16 weeks 8 weeks before birth, 8 weeks after |
Expectant mothers |
| Paternity Leave | 1 month | All expectant fathers after the birth of the child |
| Parental Leave | Minimum 2 months | Staff with children up to child's 2nd birthday |
Reference
- https://www.numbeo.com/cost-of-living/in/Vienna
- https://www.bmaw.gv.at/Themen/Arbeitsrecht/Urlaub-und-Freistellung.html%20
- https://finanzrechner.at/brutto-netto/sozialversicherung
- https://www.oesterreich.gv.at/themen/familie_und_partnerschaft/geburt-eines-kindes/5/1/wochengeld.html
- https://www.usp.gv.at/en/mitarbeiter-und-gesundheit/beendigung-des-arbeitsverhaeltnisses/kuendigung.html
- https://www.oesterreich.gv.at/lexicon/H/Seite.991498.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.usp.gv.at/en/mitarbeiter-und-gesundheit/gesundheit/krankenstand.html
- 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