Absenkung des Dienstgeberbeitrages ab 2017

Der Dienstgeberbeitrag wird ab 1.1.2017 von 4,5% auf 4,1% und ab 2018 auf 3,9% abgesenkt. Bedingt durch das neue Bonus-Malus-System für ältere Dienstnehmer kann der Dienstgeberbeitrag ab 2018 für einzelne Unternehmen auch um weitere 0,1% abgesenkt sein. Die Absenkung des Dienstgeberbeitrages ist bereits in Rechtskraft (Budgetbegleitgesetz 2016, beschlossen im Dezember 2015).

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Waltraud Niederleithner waltraud.niederleithner@at.pwc.com

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