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Generic Tax Name Social security contribution - Contribution for the promotion of residential construction (Employers)
Tax name in the national language Wohnbauförderungsbeitrag
Tax name in English Contribution for residential construction
Member State AT-Austria
Tax in force since 1952/01/01
If abolished, date on which the tax ceases to apply
Business version date 2011/01/01
Version date 2011/08/19
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

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

Social security contribution Employers
Employees
Other
 
Legal base

Contribution for promoting of residential construction law, BGBl. No 13/1952, as last amended by BGBl. No 600/1996

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments

The beneficiaries of the contribution are the federal government (80.55 %), the provincial governments (19.45 %).

 
Beneficiary





Comments

 
Geographical Scope Austria.
 
Taxpayers
The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments

Employees, employers, self-employed, pensioners.

 
Tax object and basis of assessment
Employers pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employers includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employers












Comments


Comments

For employees and employers: gross earnings

For self-employed: taxable income

For pensioner: gross pension

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employers are tax deductible Yes No


Comments

- for employees: no obligation below earnings of 374.02€ p.m.

- upper ceiling of 4,200€ monthly earnings (12x) or 50,400€ per year.

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers
Pensions

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments

Employees: 0.5%withheld from earnings and 0.5 payed by employer on 12 current earnings.

 
Tax due date

-for monthly earnings: withheld by payer and transmitted to Health Insurance Company on 15th of following month

-for self-employed: quarterly

 
Tax collector

Health Insurance Companies (HIC).

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d51ed

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 810.51 EUR 0.28
2009 796.18 EUR 0.28
2008 785.00 EUR 0.27
2007 754.40 EUR 0.27
2006 711.10 EUR 0.27
2005 682.10 EUR 0.27
2004 657.50 EUR 0.27
2003 641.50 EUR 0.28
2002 636.90 EUR 0.28
2001 613.80 EUR 0.28
2000 594.80 EUR 0.28

Comments