Module: PYAT | Molga: 25 | Currency: EUR | Group: Europe
Includes: SV (Sozialversicherung) | Lohnsteuer | Sonderzahlungen (13th/14th) | Kommunalsteuer | 3 case studies
🧭 The Gross-to-Net Pipeline
Brutto (/101) → SV EE → Lohnsteuer → Netto (/560)
Austria: mandatory 14 salary payments (13th = June holiday pay; 14th = December Christmas pay) with preferential 6% flat tax rate on Sonderzahlungen.
📌 Austria Payroll Anchors
- SV (Sozialversicherung) EE: Pension 10.25% + Health 3.87% + Unemployment 3% + Accident 0% = ~18.12%
- SV ER: ~21.23%
- Lohnsteuer: progressive 0%–55%
- 13th/14th month (Sonderzahlungen): taxed at flat 6% (advantageous)
- Kommunalsteuer: 3% ER payroll tax
- Dienstgeberbeitrag (DB): 3.9% ER family burden levy
👥 Case Studies
ㅤ | Case A: Engineer | Case B: Part-time | Case C: Manager |
Monthly Gross | EUR 3,200 | EUR 1,500 | EUR 8,500 |
SV EE (~18.12%) | EUR 580 | EUR 272 | EUR 1,540 |
Lohnsteuer (approx.) | EUR 395 | EUR 65 | EUR 2,100 |
Net Pay (approx.) | EUR 2,225 | EUR 1,163 | EUR 4,860 |
🔢 Sonderzahlungen (13th/14th) — Tax Advantage
- 13th/14th month gross: EUR 3,200 each
- Tax: 6% flat = EUR 192 (vs ~EUR 900 if taxed normally)
- Net of each Sonderzahlung: ~EUR 2,620 (after SV also deducted)
🏷️ Key Wage Types
WT | Description | Payslip? |
AT01 | Brutto | ✅ |
/3S1 | SV EE | ✅ |
/3T1 | Lohnsteuer | ✅ |
AT20 | 13th month (6% tax) | ✅ |
/560 | Netto | ✅ |
SuccessLabs Academy | SAP ECP Austria Payroll (PYAT) | Gross-to-Net Playbook