Module: PYAT | Molga: 04 | Currency: EUR | Group: Europe
Key Statutory Facts
Parameter | Value |
ASVG EE | 18.12% (KV+PV+AV+UV) |
ASVG ER | 21.23% + 3% Kommunalsteuer |
Lohnsteuer | Progressive 20–55% |
Sechstelregelung | 13th/14th month at 6% flat tax rate |
ASVG Ceiling | EUR 6,450/month (2026) |
ELDA | Electronic reporting to ÖGK |
Year-End | Jahreslohnzettel (L16) by Jan 31 |
Abfertigung | Severance: 1/12 of monthly gross into BV-Kasse |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
ÖGK registration | PYAT activation | ELDA setup | Abfertigung-NEU (BV-Kasse)
Chapter 2: Enterprise Structure
Bundesländer | ASVG Beitragsgruppen | Sechstel wage types | Kommunalsteuer municipality
Chapter 3: Integration
PTP | SV-Nummer | Dienstgeberkontonummer | Urlaub/Krankenstand tracking
Chapter 4: Payroll Engine
PYAT schema | ASVG PCRs | Lohnsteuer | Sechstelregelung for 13th/14th | Abfertigung
Chapter 5: Operations
ELDA monthly (ÖGK) | Lohnsteuer payment to Finanzamt | Jahreslohnzettel | Kommunalsteuer
Chapter 6: Go-Live
ELDA test | ÖGK validation | Sechstel parallel | Abfertigung reconciliation | Hypercare