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Generic Tax Name Employer´s contribution to Family burden equalization fund
Tax name in the national language Dienstgeberbeitrag
Tax name in English Employers' contribution to Family Burden Equalization Fund
Member State AT-Austria
Tax in force since 1967/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Equalisation of Family Burden Law, BGBl. (federal gazette) No 376/1967, as last amended by BGBl. No 163/2013.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



This tax has to be seen in the context of the Austrian system of financing the compensation for the financial burden of families. The central financing instrument is the Family Burden Equalisation Fund (legal term: Equalisation Fund for Family Benefits). The most important source of funding for the Family Burden Equalisation Fund is the employers' contribution.

Geographical Scope



The employers have to pay the contribution to the Family Burden Equalisation Fund.

Tax object and basis of assessment

Persons employed in Austria.


Basis of assessment:

Wage bill of employees including payment in kind. Not part of the basis of assessment are all severance payments, wages to employers older than 60 years of age, wages to handicapped employee according to the Austrian handicapped employment law and some tax free benefits according to income tax law.

Deductions, Allowances, Credits, Exemptions

An allowance of € 1,095 is deductible for wage sum below € 1,460.

Rate(s) Structure

4.5 % of monthly wage bill.

Tax due date

Monthly self assessment procedure. Due date is the 15th proximo.

Tax collector

Federal tax administration.

Special features

Self-employed do not have to pay employers' contribution.

Economic function

Environmental taxes

Tax revenue
ESA95 code d29ca

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 5,157.06 EUR 1.63
2011 4,977.00 EUR 1.61
2010 4,762.07 EUR 1.62
2009 4,623.62 EUR 1.62
2008 4,399.30 EUR 1.51
2007 3,915.00 EUR 1.39
2006 3,713.10 EUR 1.39
2005 3,538.70 EUR 1.40
2004 3,445.50 EUR 1.43
2003 3,386.30 EUR 1.47
2002 3,333.10 EUR 1.47
2001 3,262.20 EUR 1.48
2000 3,140.10 EUR 1.47