Taxes in Europe Database v2
Contribution for promoting of residential construction law, BGBl. No 13/1952, as last amended by BGBl. No 600/1996
The beneficiaries of the contribution are the federal government (80.55 %), the provincial governments (19.45 %).
Employees, employers, self-employed, pensioners.
For employees and employers: gross earningsFor self-employed: taxable incomeFor pensioner: gross pension
For employees and employers: gross earnings
For self-employed: taxable income
For pensioner: gross pension
- for employees: no obligation below earnings of 374.02€ p.m.
- upper ceiling of 4,200€ monthly earnings (12x) or 50,400€ per year.
Employees: 0.5%withheld from earnings and 0.5 payed by employer on 12 current earnings.
Super reduced rate
-for monthly earnings: withheld by payer and transmitted to Health Insurance Company on 15th of following month
-for self-employed: quarterly
Health Insurance Companies (HIC).