Module: PYAT | Molga: 04 | Currency: EUR | Region: Europe
Field | Detail |
Statutory | SV (18.12% EE + 21.48% ER), LSt, ELDA e-reporting, Abfertigung severance |
Tax | Lohnsteuer (LSt) Progressive |
Key Feature | ELDA e-Reporting & Abfertigung NEU Severance |
Pay Frequency | Monthly |
Banks | Erste Bank, Raiffeisen, BAWAG P.S.K. |
Austria-Specific Highlights
Abfertigung NEU (New Severance Pay):
- For employment started from January 1, 2003
- Employer contributes 1.53% of gross salary to BV-Kasse (employee fund)
- Employee can withdraw on resignation or transfer to new employer
- No tenure minimum; vests from day 1
SV-Beiträge:
- KV (health): 3.87% EE + 3.78% ER
- PV (pension): 10.25% EE + 12.55% ER
- UV (accident): 0% EE + 1.1% ER
- AV (unemployment): 3% EE + 3% ER (tapered at high earnings)
- HVBG ceiling 2024: EUR 6,060/month
Chapter 5.5: ELDA (electronic data service): monthly SV declaration via ELDA portal; Lohnzettel (wage slip): annual summary submitted to Finanzamt by February 28; LSt-Anmeldung monthly; 13th/14th month pay tax-preferred rate (6% flat tax); Pendlerpauschale commuter allowance