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Commentary

1.4.1 Municipal payroll tax

Austria

Employers must pay the following additional ancillary wage costs:

  1. Ìý

    •ÌýÌýÌýÌý municipal payroll tax (1.4.1)

  2. Ìý

    •ÌýÌýÌýÌý employer contribution to the Family Burdens Equalisation Fund (DB) (1.4.2)

  3. Ìý

    •ÌýÌýÌýÌý supplement to the employer contribution (DZ) (1.4.3)

  4. Ìý

    •ÌýÌýÌýÌý employer tax of the municipality of Vienna (DGA, subway tax). This is only applicable to employers in Vienna (1.4.4)

1.4.1 ÌýÌýÌýÌý Municipal payroll tax

All registered employers (5.1) must

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