| 39k EUR a year in Austria is 33% tax+insurance+pension: 20% "forced savings" (Pension + Vorsorgekasse)
7% health insurance
6% income tax But 39k a year is definitely not a freelance programmer in Austria. 80-120k is the average I see at my colleagues and enterprise customers for freelance programmers with regular working hours compared to regular employees (5 week vacation, sick absence, ...). I know people scratching at 200k, but they are senior consultants. So a more realistic view would be 100k 40,5% tax+insurance+pension
15% "forced savings" (Pension + Vorsorgekasse)
6% health insurance
19,6% income tax This calculation assumes that you do not really have significant expenses of business. Having those actually makes the picture look worse. You can calculate here for yourself, no "cheating" required:
https://abrechnen.wko.at (official chamber of commerce calculator) A GmbH is always better at 220k+/year. But there may be reasons you would want one earlier (liability, employees, IP, investments, ...) Employing people in Austria is expensive ("cost of labor"). Beeing self employed is not bad, if you factor in benefits and costs of life and quality of life. |