Payslip explained simply – the basic ABC of your salary statement
- AKTIVadmin
- Jan 27
- 4 min read
Let’s be honest: when you receive your payslip (or salary statement), where do your eyes go first? Most likely straight to the bottom right, to the bold number – the payout amount. That’s perfectly understandable, because that’s the sum that actually ends up in your bank account.
However, the path from the agreed gross salary to this net payout amount is often paved with confusing abbreviations and numerous calculation steps. Many employees simply file the payslip away without checking the details. Yet it is important to understand how your salary is composed and where the deductions go. Only then can you verify whether everything has been calculated correctly. In this article, we shed light on the jungle of payslip details.
SV-Tage refer to the contribution period, meaning the calendar month (usually 30 days) for which you pay social security contributions.
B002 is the social insurance classification code for the most common employment groups. For example, B001 stands for blue-collar workers, while B002 stands for white-collar employees.
LSt-Tage indicate the number of days for which you pay income tax.
LSt-Gruppe Alleinerzieher shows whether you are entitled to the single parent tax credit.
DN-/ ABR-Gruppe stands for employee group or payroll group, such as blue-collar worker or white-collar employee.
DB means that all employers who employ staff in Austria must pay an employer contribution to the Family Burdens Equalisation Fund. “J” stands for yes.
DZ means that all members of the Austrian Economic Chamber who employ staff must pay an employer surcharge. This surcharge is also known as “Chamber Levy 2”.
KO is the abbreviation for municipal tax.
DB / DZ / KO are also referred to as non-wage labour costs and must be paid monthly to the tax office by the employer.
UB stands for holiday allowance. “N” means no holiday allowance was paid in the respective payroll month.
Nacht indicates whether a night work allowance applies.
Einstufung shows your position within the applicable salary scheme, such as a collective agreement or an internal company pay scale.
Resturlaub: Some employers list outstanding vacation days and/or the next salary progression step here. It is also often stated whether the employment is full-time or part-time.
Summe Bezüge / Bruttobezug include all cash and non-cash benefits from employment, meaning the base salary plus additional components such as bonuses, allowances, overtime, etc.
Sozialversicherung refers to the assessment basis for all income subject to social insurance contributions.
Lohnsteuer refers to the assessment basis for all income subject to income tax.
This amount represents the social security contribution payable. The employee’s share depends on income level and ranges between 15.07%, 16.07%, 17.07% and 18.07% of the assessment basis. Different rates apply to apprentices and employees with pension entitlements.
This amount represents the income tax payable. The amount of income tax depends on income level and the applicable tax bracket.
Beitrag SZ: If special payments such as holiday or Christmas pay are paid in the payroll month, social security and income tax for these payments must be shown separately from regular earnings.
Aufrollung refers to the recalculation of income tax and social security contributions for previous payroll periods within the current calendar year or in the case of retroactive payments for the previous year.
Pendlerpauschale / commuter euro depend on the distance between home and workplace and the availability of public transport. Using the official commuter calculator, you can determine whether and to what extent you are entitled. The commuter allowance reduces the tax assessment base, while the commuter euro directly reduces the income tax payable.
Gewerkschaftsbeitrag are considered work-related expenses and therefore a tax-free allowance that reduces the income tax assessment base. They can be taken into account monthly, via recalculation, or in the annual tax return.
Betriebsratsumlage is also considered a work-related expense and reduces the income tax assessment base. It can also be claimed in the annual tax return.
§ 68 EStG of the Income Tax Act regulates tax-exempt payments such as dirt, hardship and hazard allowances, overtime bonuses, and Sunday, public holiday and night work bonuses. These are tax-free allowances and reduce the tax burden.
Familienbonus plus is a tax credit and can be claimed either monthly via payroll or in the annual tax return. For each child under 18 for whom family allowance is received, a monthly tax reduction of €166.68 is possible. For children over 18, €54.18 per month can be claimed. As a tax credit, it directly reduces income tax.
AVAB / AEAB stands for sole earner or single parent tax credit. Both are tax credits and can be claimed either via payroll or in the annual tax return. You must declare your entitlement to your employer; otherwise, the credit will not be applied automatically.
BVK Bemessung is the basis for calculating contributions to the occupational severance and pension fund under the “new severance pay” system.
BVK Beitrag is the monthly contribution to this fund and amounts to 1.53% of the assessment base.
Dienstgeberabgaben are the non-wage labour costs borne by the employer.
Auszahlungsbetrag is the net amount paid out – the money that is actually transferred to your bank account.
At first glance, a payslip may seem complicated, but it follows a clear logic. Once you understand that it is essentially a simple calculation of “gross minus social security minus tax equals net”, the many figures lose their intimidation factor. It is worth checking your payslip regularly – not only to spot errors, but also to gain a better understanding of your deductions and entitlements, such as remaining vacation days.