1.4.2 Employer Contribution To Family Burdens Equalisation Fund (DB)

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Commentary

Austria

The family burdens equalisation fund is called the Dienstgeberbeitrag (DB).

Any employer of an employee who is socially insured in Austria under the EU social security regulations (6.1.2) is subject to an additional employer contribution of 3.7% of the contribution base (3.9% in 2024).

The DB contribution usually applies to employers

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13. Employer burden table

6.1.3 Employer has no place of business in jurisdiction

8.3 Social security penalties

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

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