Information on Adjunct Faculty Compensation, Austrian Social Insurance and Payroll Tax
The compensation of adjunct faculty is subject to deductions for Austrian social insurance (Sozialversicherung, Wiener Gebietskrankenkasse, WGKK) and federal income tax (Lohnsteuer):
Austrian Social Insurance
Registration and De-registration
We register adjunct faculty who teach in a given 8-week term or 15-week semester with the WGKK at the beginning of the term/semester (Monday of week 1). We de-register adjunct faculty at the end of the break week following the end of the term/semester (Sunday at the end of the break week), unless they teach in the following 8-week term. Due to longer breaks after Summer and Fall II terms the deregistration always takes place after the end of the 1 break week.
If you are not already registered with the Austrian social insurance agency through other employment, you will automatically receive an “e-card” from the agency when we first register you. This card – displaying your social security number (10 digits) – provides you access to the services of the Austrian social insurance system.
You may be able to recover some parts of social insurance deductions. If you are already paying into the Austrian social insurance system through other places of employment and your total yearly earnings, exceeds the upper limit upon which the calculation of your social insurance contribution is based (Bemessungsgrundlage SV), you may file a refund request (Rückerstattungsantrag) to the health care agency (Wiener Gebietskrankenkasse) to recover the excess payments.
We deduct payroll taxes according to the Austrian payroll law, which is based on a progressive scale that assumes that your Webster Vienna Private University (WVPU) income is your only taxable income in Austria and that your monthly earnings will remain the same for the remainder of the calendar year. Should you not teach in each remaining term in the calendar year at WVPU, your tax obligation from your WVPU employment for the entire year may be less than the amount we deduct If you teach only one course in the calendar year, you may have no tax obligation at all. In either of these cases you may submit a tax declaration form (Einkommenssteuererklärung) to the finance authorities (Finanzamt) at the end of the calendar year, and they will calculate any tax rebate due to you.
We divide your course compensation into two parts: a base salary, and a grading stipend (1/7 of your total remuneration), which will be paid as a special payment (Sonderzahlung) and thus taxed at a lower rate.
The base salary is distributed over the time period you are registered, and is allocated according to the total number of days each month has, in the time period you are teaching. You receive your base salary in two payments in the second and third calendar months of each 8-week term or in four payments in the second, third, fourth, and fifth calendar months of each semester in which you teach.
The grading stipend is paid as part of the last payment in the term in which you teach. At the end of each month in which you are paid, you will receive a salary statement in your WVPU mailbox that provides details about your payment and deductions for that month. If your mailbox is not active anymore, your salary statement will be mailed to you.
Please feel free to contact Ms. Nora Binder at email@example.com if you have any further questions about your compensation.
Last updated July 2017.