Country Profile: Austria | Module: PYAT | Currency: EUR | Molga: 04
Key Statutory: SV (Sozialversicherung: KV 7.65%, PV 10.25%, AV 3%, UV 1.2%), Lohnsteuer, Abfertigung Neu (BAWAG/MK Betriebliche Vorsorge), Kommunalsteuer 3%, FLAF, Lohnzettel (L16)
Key Config Items
- Molga 04; EUR; German language; Elba-Business SEPA payment
- SV contributions: KV (health) 7.65% EE; PV (pension) 10.25% EE; AV (unemployment) 3% EE
- Abfertigung Neu: 1.53% employer-only to MV-Kasse (severance savings fund)
- Kommunalsteuer: 3% employer payroll tax on gross salary
- FLAF (Familienlastenausgleichsfonds): 3.9% employer family levy
- Lohnzettel L16: annual wage certificate; electronic AMS reporting
Wage Types
- Grundgehalt (AT01); Sonderzahlungen (AT10 — 13th/14th month salary, holiday/Christmas pay)
- SV Employee (AT60): combined KV+PV+AV = ~18% of gross
- Kommunalsteuer (AT61): 3% employer levy on gross
- Abfertigung Neu (AT62): 1.53% employer to MV-Kasse
- FLAF (AT63): 3.9% employer family levy
- Urlaubsersatz (AT20): unused leave compensation on termination
EC Integration & Testing
- SV-Nummer → IT0185; Steuerklasse → IT0012 Lohnsteuer routing
- Abfertigung Neu: EC hire date → MV-Kasse registration trigger
- Lohnzettel L16: annual electronic submission to Finanz Online
- Test: SV boundaries; Sonderzahlungen tax-advantaged rate (6% for 13th/14th)
- UAT: Finanz Online L16 test submission; MV-Kasse contribution file
- AMS: Annual SV rate update; Kommunalsteuer rate (stable 3%)