{
  "$comment": "Machine-readable companion to https://valem.run/calculators/austria/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/austria/net-salary",
  "dataUrl": "https://valem.run/calculators/austria/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Austria netto model by Valem (https://valem.run/calculators/austria/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/austria/net-salary/verify",
  "country": "austria",
  "countryName": "Austria",
  "formula": "net-salary",
  "formulaName": "Netto",
  "title": "Brutto Netto Rechner — Austria net salary",
  "answer": "Your Austrian net salary is gross minus 18.07% social insurance and Lohnsteuer on the progressive 0-55% scale.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "BMF Brutto-Netto-Rechner",
      "url": "https://onlinerechner.haude.at/bmf/brutto-netto-rechner.html",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Brutto pro Jahr (EUR, x14)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "sv",
      "type": "number",
      "label": "Sozialversicherung",
      "format": "currency",
      "formula": "$round((grossAnnual < $const.svCeiling ? grossAnnual : $const.svCeiling) * $const.svRate, 2)"
    },
    {
      "name": "taxable",
      "type": "number",
      "label": "Steuerbemessung",
      "format": "currency",
      "formula": "$round(grossAnnual - sv, 2)"
    },
    {
      "name": "tax",
      "type": "number",
      "label": "Lohnsteuer",
      "format": "currency",
      "formula": "($t := taxable; $g := (($t > 13539 ? (($t < 21992 ? $t : 21992) - 13539) : 0) * 0.20) + (($t > 21992 ? (($t < 36458 ? $t : 36458) - 21992) : 0) * 0.30) + (($t > 36458 ? (($t < 70365 ? $t : 70365) - 36458) : 0) * 0.40) + (($t > 70365 ? (($t < 104859 ? $t : 104859) - 70365) : 0) * 0.48) + (($t > 104859 ? (($t < 1000000 ? $t : 1000000) - 104859) : 0) * 0.50) + (($t > 1000000 ? ($t - 1000000) : 0) * 0.55); $n := $g - $const.verkehrsabsetzbetrag; $round($n > 0 ? $n : 0, 2))"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Netto / Jahr",
      "format": "currency",
      "formula": "$round(grossAnnual - sv - tax, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Netto / Monat (14)",
      "format": "currency",
      "formula": "$round(netAnnual / 14, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 42,000 EUR (3,000 x 14)",
      "given": {
        "grossAnnual": 42000
      },
      "expect": {
        "sv": 7589.4,
        "taxable": 34410.6
      }
    },
    {
      "description": "S3 100,000 EUR — SV ceiling binds",
      "given": {
        "grossAnnual": 100000
      },
      "expect": {
        "sv": 17531.51,
        "taxable": 82468.49
      }
    }
  ],
  "spec": {
    "id": "net-salary-austria",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "sv": {
          "type": "number",
          "readOnly": true
        },
        "taxable": {
          "type": "number",
          "readOnly": true
        },
        "tax": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "svRate": 0.1807,
      "svCeiling": 97020,
      "verkehrsabsetzbetrag": 496
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 42000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.sv",
        "expr": "$round((grossAnnual < $const.svCeiling ? grossAnnual : $const.svCeiling) * $const.svRate, 2)"
      },
      {
        "path": "$.taxable",
        "expr": "$round(grossAnnual - sv, 2)"
      },
      {
        "path": "$.tax",
        "expr": "($t := taxable; $g := (($t > 13539 ? (($t < 21992 ? $t : 21992) - 13539) : 0) * 0.20) + (($t > 21992 ? (($t < 36458 ? $t : 36458) - 21992) : 0) * 0.30) + (($t > 36458 ? (($t < 70365 ? $t : 70365) - 36458) : 0) * 0.40) + (($t > 70365 ? (($t < 104859 ? $t : 104859) - 70365) : 0) * 0.48) + (($t > 104859 ? (($t < 1000000 ? $t : 1000000) - 104859) : 0) * 0.50) + (($t > 1000000 ? ($t - 1000000) : 0) * 0.55); $n := $g - $const.verkehrsabsetzbetrag; $round($n > 0 ? $n : 0, 2))"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - sv - tax, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 14, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Netto",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Brutto pro Jahr (EUR, x14)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Netto / Monat (14)",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Netto / Jahr",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Aufstellung",
              "items": [
                {
                  "label": "Brutto",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Sozialversicherung",
                  "bind": "$.sv",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Steuerbemessung",
                  "bind": "$.taxable",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Lohnsteuer",
                  "bind": "$.tax",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Netto",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Österreich 2026: SV 18,07% bis zur Höchstbemessung, Lohnsteuer 0-55% abzüglich Verkehrsabsetzbetrag; 13./14. Gehalt begünstigt. Vereinfachte Schätzung, keine Steuerberatung.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Quellen",
              "items": [
                {
                  "label": "BMF Brutto-Netto-Rechner",
                  "url": "https://onlinerechner.haude.at/bmf/brutto-netto-rechner.html",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 42,000 EUR (3,000 x 14)",
        "given": {
          "$.grossAnnual": 42000
        },
        "expect": {
          "$.sv": 7589.4,
          "$.taxable": 34410.6
        }
      },
      {
        "description": "S3 100,000 EUR — SV ceiling binds",
        "given": {
          "$.grossAnnual": 100000
        },
        "expect": {
          "$.sv": 17531.51,
          "$.taxable": 82468.49
        }
      }
    ]
  }
}