How much net is left from gross?

Most 24-hour caregivers in Austria work self-employed (the free trade ‘Personenbetreuung’). That means you receive your daily wage gross and pay social security and tax yourself. Here's what's left, made simple.

In short

Two things come off your gross daily rate: the SVS contributions (your social security) and income tax. As a self-employed caregiver, both are often lower than many think — thanks to allowances and reduced contributions at the start.

From gross to net, step by step

1. Your gross income

Daily wage × care days. Example: 75 €/day × about 180 care days a year ≈ 13,500 € gross per year. (Many work in a 2-week rotation.)

2. Minus SVS (social security for the self-employed)

Pension, health and accident insurance plus self-employment provision — together about 27 % of profit. In the first years as a new founder, reduced minimum contributions apply. In return you're fully insured (pension, doctor, hospital).

3. Minus income tax

Up to about 13,000 € annual income you pay no income tax at all in Austria. Above that the rate rises in steps. There's also the Gewinnfreibetrag (15 % of profit is automatically tax-free).

4. That's your net

With smaller incomes a large part often remains, because tax kicks in late. The higher the annual profit, the more SVS and tax take proportionally.

Rough sample calculation

For orientation only — your real figures depend on income, year and expenses.

Gross income per year≈ 13.500 €
– SVS contributions (about 27 %, reduced at the start)≈ 2.700 €
– Income tax (small income, much tax-free)≈ 0–300 €
= Net per year (approx.)≈ 10.500 €

This page explains the system in simplified form and is no substitute for tax or social-security advice. Contributions, rates and allowances change yearly. Binding information is provided by the SVS, the Chamber of Commerce (WKO) and a tax advisor. SVS · WKO