Taxes in Europe Database v2
Equalisation of Family Burden Law, BGBl. (federal gazette) No 376/1967, as last amended by BGBl. No 163/2013.
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.
The employers have to pay the contribution to the Family Burden Equalisation Fund.
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.
An allowance of € 1,095 is deductible for wage sum below € 1,460.
4.5 % of monthly wage bill.
Super reduced rate
Monthly self assessment procedure. Due date is the 15th proximo.
Federal tax administration.
Self-employed do not have to pay employers' contribution.