How the Austria netto calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Brutto pro Jahr (EUR, x14) | grossAnnual | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Sozialversicherung | sv | $round((grossAnnual < $const.svCeiling ? grossAnnual : $const.svCeiling) * $const.svRate, 2) |
| Steuerbemessung | taxable | $round(grossAnnual - sv, 2) |
| Lohnsteuer | tax | ($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)) |
| Netto / Jahr | netAnnual | $round(grossAnnual - sv - tax, 2) |
| Netto / Monat (14) | netMonthly | $round(netAnnual / 14, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
svRate | 0.1807 |
svCeiling | 97020 |
verkehrsabsetzbetrag | 496 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 42,000 EUR (3,000 x 14)
given grossAnnual | 42000 |
|---|---|
expect sv | 7589.4 |
expect taxable | 34410.6 |
Case 2 — S3 100,000 EUR — SV ceiling binds
given grossAnnual | 100000 |
|---|---|
expect sv | 17531.51 |
expect taxable | 82468.49 |
Sources
- BMF Brutto-Netto-Rechner · checked 2026-08-02
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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