Help

The Gross/Net Calculator works out salaries and wages under Austrian law – from gross to net and back, for the years 2009 to 2027. As an employee you see what is left of your salary; as an employer you see what an employment costs per month, per year and per hour – optionally including overheads, profit mark-up and an hourly billing rate.

The app calculates entirely on your device, without an internet connection and without an account.

New in version 6.1.1

• Overtime at 100 %: once the allowance under § 68 (1) EStG is used up, the premium stays tax-free up to half the base pay under § 68 (2) (LStR 2002 margin nos. 1147, 1154). Since version 6.0 this excess was fully taxable. This is now corrected.

New in version 6.1

• Faster: result, gross/net chart, salary table and detailed results are considerably quicker, and so is the net to gross calculation – especially for freelancers.
• Lowest gross pay: if several gross amounts lead to the same net, the net to gross calculation now always picks the lowest (see The main screen).
• Notice on calculation errors: if a calculation fails, the app says so instead of silently keeping the values of the last calculation.
• Result table and chart: the table shows as many columns as fit into the space available – on iPad next to the sidebar and in Split View too; the chart likewise arranges its axes and legend to suit its space.
• Large text: the result table grows with the chosen text size; long labels wrap instead of being cut short.
• VoiceOver: input fields and the slider are labelled, the result is read out row by row with its column names, the chart with amounts in euros.

New in version 6.0

• New calculation engine: All years from 2009 to 2027 run through the same complete payroll logic. The app works through the year month by month and so also reflects changes in the middle of a year – such as the commuter supplement from May 2022 to June 2023 or the retirees' health insurance rate from June 2025. New features include the recalculation under § 77 (4) EStG and the allowance for DB, DZ and municipal tax in one-person businesses.
• Tax year 2027 (provisional) with the Family Bonus Plus split 75 : 25, the active pension, the activity allowance, higher unemployment insurance for new low-income employments, and the telework allowance as ongoing pay.
• Apprentices (from 2019) with their own social insurance rates, and the deferred pension with half pension insurance (2019–2026).
• Additional pay as a list: Instead of fixed input fields you put together the payments yourself – from 43 templates of the wage type catalogue (bonuses, commissions, tax-free benefits, allowances, benefits in kind, expense reimbursements …), each with a practical example and the limit of the selected year.
• Custom wage types: your own payments with a name of your choice and your own treatment in tax and social insurance.
• Benefit-in-kind calculator for company car, company flat, employer loan, parking space and full board and lodging – with the calculation shown step by step.
• Special payments: The holiday bonus and the Christmas bonus can be switched on and off individually and set freely – also as a multiple of the monthly pay including regular allowances.
• Default settings: You set overheads, profit mark-up and other business values once for all calculations; individual calculations may differ.
• Explanatory subtitles in the settings – with the effect and a practical example.

Existing calculations are taken over automatically on first launch. The former fields under “Addons” appear as positions under “Additional pay”.

The main screen

1. SI group: employee, worker, freelancer or retiree. The app hides entries that do not apply to the selected group; if you switch back, your earlier values return.
2. Input field: the gross or net salary (for workers: wage) per month – or per hour if “Input per hour” is switched on in the settings. If the additional pay contains ongoing amounts, the field is called “Base salary”: it then applies to the base salary alone. Confirm the entry with Return or “Done”.
3. Additional pay: On the right you see a summary, for example “P: 300 SB: 150” for a commission and a benefit in kind. A tap opens the list (see Additional pay). This row is not shown for retirees.
4. gross -> net / net -> gross: sets the direction of the calculation. From net to gross the app hits the requested net amount to the cent and picks the roundest matching gross amount (for example 3,000.00 instead of 2,999.99). If several gross amounts fit – at the marginal earnings threshold and the steps of unemployment insurance the net drops when the limit is crossed, so the same net amount occurs twice – the app takes the lowest. If the net cannot be reached to the cent, for example with overtime, it takes the nearest amount.

The result

After every entry the new values appear immediately below. Rows without an amount are hidden.

Employee

Base salary, one row per additional payment, overtime, gross, social insurance, wage tax (for freelancers: income tax), further deductions and net. “øNet” is the annual net divided by twelve, “marg-%” the marginal tax rate: the percentage of each additional euro that goes to wage tax.

An “*” marks payments that are not paid out as part of the gross amount, such as expense reimbursements under § 26 EStG or benefits in kind. The row “employer § 53 ASVG” appears when the employee's social insurance share would exceed 20 % of the cash pay – the employer then bears the rest.

Employer

Gross, social insurance, payroll-related charges (DB, DZ, employee severance fund and, depending on the settings, municipal tax “Komm”, Vienna employer levy “DGA” and termination levy “AA”), reimbursements and the personnel costs. If overheads are recorded, overheads and total costs follow; with a profit mark-up also the mark-up, planned revenue and hourly rate. “Costs/hr” are the total costs per productive hour; the month column shows the productive hours per year (in a narrow layout they follow the label).

For retirees there is no employer part.

Columns

The app shows as many columns as fit into the space available: with plenty of room the special payments separately as 13th, 14th and 15th salary, otherwise their total, with little room only month and year. What counts is the space of the result table itself – on iPad with the sidebar shown or in Split View there are fewer columns, on the iPhone in landscape more. The month column shows a month without special payments; the 15th column contains all one-off payments.

With large text (Settings › Accessibility › Display & Text Size) the columns grow, and the special payment columns are dropped earlier; month and year remain. If even that does not fit, the amounts are shown below the label, at the largest text sizes each amount on its own line with the column name in front.

If a red notice “The calculation failed” appears above the result, the values shown still belong to the last successful calculation. Below it, the technical message is shown in small print – please quote it when you write to me about the error.

Slider and further views

With the slider below the result you change the amount in steps of €50 (up to €10,000), with hourly input in steps of €0.50 (up to €100); the results follow. Below it you open the Detailed results, the Gross/Net Table and the Gross/Net Chart. The ⓘ button next to the name of the calculation opens this help.

With VoiceOver the slider reads out the amount; swipe up or down to change it by one step. Each result row is read out as a whole with its column names, for example “Net: Month 2,970.58, Year 42,700.04”.

Additional pay

Everything paid on top of the base salary is a position of its own here: special payments, bonuses, allowances, benefits in kind, expense reimbursements and more. Every position has a wage type, an amount and a rhythm. The app classifies it correctly by itself – ongoing or special payment, liable to social insurance or exempt, taxable, favoured or tax-free.

Special payments

Every calculation contains the holiday bonus and the Christmas bonus, each at 1 × monthly gross. Tap one of them to switch it off or on or to change the amount – as a fixed amount or as a factor (for example 0.5 for half a salary).

If the collective agreement or the employment contract provides that regular allowances count towards the special payments, switch on “Base incl. ongoing pay (monthly pay)”. Regular monthly allowances then count, commissions, overtime, expense reimbursements and benefits in kind do not. For individual positions the switch “Counts towards special-payment base” overrides this.

The two special payments cannot be deleted, only switched off. For freelancers you switch them together in the settings for freelancers.

Adding a position

The menu “Add position” offers three ways:

From templates …

The templates come from the wage type catalogue, arranged in six areas:

• Ongoing payments: bonuses, commissions, ongoing allowances, continued pay during sickness, commuting allowance, pay with compulsory contributions under § 16 (1) no. 4 EStG
• Special payments: balance-sheet bonus, employee invention bonus
• Tax-free and favoured benefits: employee bonus, profit and capital participation, future provision, staff discount, company events, anniversary gifts, meal and food vouchers, childcare, car sharing …
• Allowances and premiums § 68: hardship, hazard and dirt allowances, Sunday, holiday and night premiums, pay for work on public holidays
• Benefits in kind: other benefits in kind, charging costs and wall box for electric cars
• Non-taxable payments § 26: mileage allowance, daily and overnight allowance, public transport ticket, telework allowance, reimbursed expenses

The search field finds a wage type quickly by its name. Below each template you see the treatment in short form, a practical example and – where one exists – the limit of the selected year, for instance “up to €8 per working day” for meal vouchers. For freelancers the app only offers the templates that apply to them.

Benefit in kind …

The benefit-in-kind calculator values a benefit in kind under the Austrian ordinance on benefits in kind and creates the matching position. Choose the type and fill in the details:

• Company car: acquisition costs, first registration and CO₂ value; plus half benefit, demonstration vehicle and the employee's contribution. Electric cars (CO₂ 0 g/km) are exempt up to 2026. For a logbook, used or leased cars you value the car yourself and enter the result as the override value.
• Housing: floor space and federal state (standard rent), rented or owned, reductions, heating and operating costs, contribution
• Employer loan: interest saving from the outstanding capital and the borrowing rate, with the €7,300 allowance
• Parking space: fixed amount of €14.53 per month where parking is managed
• Full board and lodging: the parts granted (accommodation, heating, meals), days per month and persons in the household

Under “Valuation” you see the monthly value with the calculation step by step. An override value entered by hand replaces the calculated one; the calculated value stays visible for comparison. When you change the calendar year, the app revalues all benefits in kind. If that fails or results in a value other than the overridden one, the position is marked “check”.

Custom wage type …

For payments no template covers. You enter name, amount and rhythm and set the treatment with seven switches: liable to wage tax, liable to social insurance, not taxable (§ 26 expense reimbursement), increases the one-sixth, liable to DB/DZ/municipal tax, severance fund (BV), and whether the amount is paid out. The app looks for the matching payroll group and shows it in green. If none fits, it names the closest one and the differing switches in red. For freelancers you only choose the social insurance – for tax purposes every payment counts towards their income, except expense reimbursements under § 26.

Editing positions

• Edit: tap the row (on the Mac: click). With “Active” you switch a position off temporarily without deleting it.
• Amount: a fixed amount or a factor × monthly gross, for example 0.1 for a bonus of 10 % of the salary.
• Rhythm: monthly or one-off in a particular month. One-off payments appear in the “15th salary” column of the result. For some wage types the rhythm is fixed.
• Delete: swipe the row to the left, press and hold (on the Mac: right-click) or use “Delete position” in the edit window.
• Sort: On the Mac you drag rows to another place. The order is for your overview only – the app always calculates in the order the law requires.

Treatment abbreviations

Deductions from net

Union dues

the monthly contribution; it reduces the wage tax as income-related expenses and is deducted from net.

Works council levy

is only deducted from net and reduces neither social insurance nor wage tax.

Overtime

For employees and workers you enter the overtime hours per month here. The app makes the most of the tax benefits under § 68 EStG; the limits of the selected year are shown below each field.

100 % overtime

hours with a 100 % premium, for example on Sundays and public holidays or at night. Together with Sunday, holiday and night premiums and hardship, hazard and dirt allowances, the premiums are tax-free up to the monthly allowance under § 68 (1).

50 % overtime

This field covers all hours with a 50 % premium – overtime, extra work and part-time extra work. The app splits them by itself: if the collective-agreement hours per week are below 40, the hours up to the 40th weekly hour are extra work; for part-time work the part-time extra hours with a 25 % premium come first. The rest is overtime.

Example: 25 hours entered, 35 hours per week, 38.5 collective-agreement hours. Extra work: (40 − 38.5) × 4.33 = 6.5 hours; part-time extra work: (38.5 − 35) × 4.33 = 15.15 hours; the remaining 3.35 hours are overtime with a 50 % premium.

Extra-work premium

the premium under the collective agreement for extra work between the agreed weekly hours and 40 hours; it is favoured like a 50 % premium. The premium for part-time extra work is always 25 % and fully taxable.

Overtime divisor and extra-work divisor

Monthly salary ÷ divisor gives the hourly rate for overtime and extra work, according to the collective agreement.

All-in agreement

The overtime is included in the salary: the app pays nothing extra but extracts the premium share and treats it as tax-free within § 68. The divisors do not apply. If no number of overtime hours is agreed, leave 50 % overtime at 0 – the app then uses 20 overtime hours and a divisor of 203.

“Reset settings” at the end of the page removes all positions except the special payments, sets these back to 1 × monthly gross and clears deductions and overtime.

Settings of a calculation

Every calculation has its own settings; you reach them via “Settings” at the top right. Below most entries a subtitle explains the effect and names a typical example. The app only shows what applies to the selected SI group and year.

General

Calendar year

2009 to 2027. “2025 from June 1st” calculates with the rules from June 2025, when the retirees' health insurance rate rose to 6 %. When you change the year, the app adjusts public holidays and benefits in kind.

2027 is provisional. Tax tariff, tax credits and the other tax values have been published. The social insurance values – maximum contribution base, marginal earnings threshold, unemployment insurance brackets – are based on the expected values published by the ÖGK, active pension and activity allowance on the government bill. For the DZ surcharge the 2026 rates apply. The values may still change until they are finally published.

Federal state

the federal state of the place of work; it determines the DZ surcharge and the Vienna employer levy.

Input per hour

Input field and slider work with hourly amounts instead of monthly amounts. The monthly value is hourly rate × hours per week × 4.33.

Insolvency wage tax

flat-rate wage tax in insolvency proceedings under § 67 (8) lit. g EStG.

Settings for freelancers

for freelancers only: whether special payments are agreed (otherwise twelve monthly payments), and whether the expense lump sum and the profit allowance (basic allowance) are taken into account for income tax.

Personal details

Apprentice

from 2019: apprentices pay their own, lower social insurance contributions, without accident insurance, Chamber of Labour levy and insolvency surcharge.

Sole earner

sole earner or single parent tax credit; from 2011 only with at least one child.

Family Bonus Plus

from 2019: none, full (100 %) or shared (50 %); from 2027 also 75 % or 25 % if the parents split it unequally.

Children up to 18 / children over 18

the number of children, for instance for the Family Bonus Plus and the sole earner tax credit; before 2019 the total number is enough.

Commuter allowance

small or large commuter allowance by distance, plus the commuting days per month and the one-way distance; the app also calculates the commuter euro. The increase from May 2022 to June 2023 applies automatically.

Increased pensioner credit

for retirees: the raised retiree tax credit, for example if the spouse has only a small income.

Tax allowance per month

a monthly allowance, for example according to the tax office's notification; it reduces the wage tax base.

Active pension

from 2027, for employees who keep working alongside a pension or despite being entitled to an old-age pension (deferred pension): the employee's share of pension insurance does not apply.

Activity allowance

only with an active pension: if claimed with form E 35, the wage tax base is reduced by up to €1,250 per month (§ 105a EStG). The deduction is shown in the detailed results.

New severance indemnity

The employer pays into the employee severance fund – for every employment starting from 2003.

Contributions and levies

Normally these switches stay as they are; change them only for an exemption or a special case.

Pension, unemployment and accident insurance, Chamber of Labour levy, insolvency surcharge

switch off only for an exemption, such as unemployment insurance when entitled to an old-age pension or accident insurance from age 60.

Deferred pension

2019–2026: if the pension is deferred, employee and employer pay only half the pension insurance for up to 36 months.

UI new employment

from 2027: for employments starting on or after 1 January 2027, a higher unemployment insurance rate applies to low incomes.

Bad weather compensation, heavy night work

additional contributions in certain sectors, for example in construction or night shifts in care.

DB liability, DZ liability, municipal tax

employer contribution to the family burden equalisation fund, its surcharge and municipal tax; switch off for an exemption.

Vienna employer levy

the Vienna employer levy; it only applies to a place of work in Vienna.

Termination levy

2013–2019: levy at the end of an employment, for example on dismissal by the employer.

SFN premiums

With predominantly night work the allowance under § 68 (1) EStG rises by half.

Working time

Hours per week and collective-agreement hours

the agreed weekly working time and the normal working time under the collective agreement. If the hours per week are lower, it is part-time work.

Working days per week, vacation (weeks), absence (days)

5- or 6-day week, vacation entitlement in weeks and further days of absence, for example for sick leave.

Public holidays

the public holidays falling on a working day. The calendar button determines them for the selected year; you can also enter the number yourself.

These settings determine the attendance time to which the costs per hour refer.

Costing

Productivity

the share of attendance time that can actually be billed; it determines the productive hours for costs per hour and hourly rate.

Business values

overheads, number of employees, profit mark-up and business switches of this calculation. The row shows whether the values match the default settings. On the page itself, “Apply default values” takes them over again.

“Reset” at the top sets all settings back to their defaults and the business values to the default settings. Calendar year, state, productivity, public holidays and the additional pay are kept.

Default settings

The default settings apply to the whole app. On iPhone and iPad you open them with the gear button in the list of calculations, on the Mac via “BruttoNetto › Settings…” (⌘,).

Language

German or English; the change takes effect immediately.

Business

Number of employees (the overheads are spread over them; with a single employee the allowance for DB, DZ and municipal tax applies), profit mark-up on the total costs, the flat-rate employer's fee for marginally employed staff, the education fund surcharge for temporary-work agencies and the reduced DB under § 41 (5a) FLAG (2023 and 2024).

Material costs acc. P+L and additional costs

the annual expenses from your profit and loss account plus imputed costs (entrepreneur's salary, risks, interest). The total divided by the number of employees gives the overheads per employee.

New calculations take over the default settings. If you change them, all calculations that had exactly the previous values follow and are recalculated. Calculations with business values of their own keep them; “Apply there too” brings them into line.

Detailed results, table and chart

Detailed results

a complete report with all entries and results for employee and employer. You can share it, for example by e-mail, or print it.

Gross/Net Table

net pay and personnel costs for a range of gross salaries (€700 to €5,100, with hourly input €4 to €45 per hour): per month, per year and per hour. The table uses the settings of the calculation, but without additional pay other than the special payments, and without overtime, union dues, works council levy and tax allowance.

Gross/Net Chart

net pay and personnel costs for gross salaries up to €8,000, with the tax ratio. If the chart is taller than wide, the legend is below it, otherwise beside it. It can be shared and printed as a PDF, laid out for a portrait page.

Managing calculations

With the back button (on iPad and Mac on the left) you see all calculations. This lets you compare variants – for instance two job offers, or full-time and part-time.

• New: “new calculation...” at the end of the list creates a calculation with the default settings.
• Rename, delete, sort: on iPhone and iPad via the edit button (pencil) or by swiping; on the Mac via the context menu (right-click) and by dragging.
• Saving: All entries are saved automatically.
• Share, save and load: The buttons below the list pass on all calculations as the file “BruttoNettoData.xml”, save them, for example in Files, or load such a file. On the Mac the “File” menu offers “Open calculations...” and “Save calculations under...”.

Please note: Loading a file replaces all current calculations; the app asks before doing so. Save your calculations first if you want to keep them. The default settings are not part of the file.

Notes on the calculation

• The app assumes employment for the whole year. If someone joins or leaves during the year, the actual payslips will differ.
• The month column shows a month without special payments; the year column works through all twelve months including special payments.
• Employees and workers are calculated as standard employments; special cases such as apprentices, deferred pension or active pension are chosen in the settings. The service fee for the e-card is not taken into account.
• Under § 53 ASVG the employee's social insurance share (without Chamber of Labour levy and housing subsidy contribution) may not exceed 20 % of the cash pay; the employer bears the rest. This mainly concerns high benefits in kind with a low salary.
• The results are calculated with care, but they do not replace payroll accounting or professional advice.

Have you found a bug or do you have a wish? Feel free to send me an e-mail.

Privacy and liability

The Gross/Net Calculator works completely anonymously. The app does not collect, store or transfer any personal data. It uses no cookies, shows no advertising and uses no data for advertising purposes. Your location is not recorded.

All entries and settings are stored only on your device and never transferred to other devices or servers – unless you pass them on yourself, for example via “Share”.

The author gives no guarantee for the topicality, correctness, completeness or quality of the information provided. Liability claims for damage caused by the accuracy or correctness of the calculated results are excluded.