Japan
Austria
Exchange rates: European Central Bank reference rates, 2026-10-23. Japan: Tokyo, Kyokai Kenpo, salary paid evenly each month with no bonus, no dependants. Austria: Salaried employee (Angestellter) of a Vienna employer, Austrian tax resident and national (no expatriate allowance), single with no children, no commuter allowance, calendar tax year 2026. Austria's normal white-collar case is 14 salaries a year: 12 monthly salaries plus a 13th (holiday pay, Urlaubszuschuss) and 14th (Christmas pay, Weihnachtsremuneration), each equal to one month's salary. All annual figures here (salary levels, checks) are therefore 14 × the monthly salary, and the model reproduces the special rules for the 13th and 14th salaries: lower social-insurance rate (no Chamber of Labour levy or housing contribution), a separate annual contribution ceiling, and the flat 6% tax after a €620 exemption instead of the progressive tariff. Social insurance at the 2026 rates for Vienna (housing contribution 0.75% each side from 1 January 2026); income tax on regular pay with the €132 employment-expense lump sum and the €496 traffic credit only. Employer side includes the Vienna chamber surcharge (DZ, employer assumed to be a Chamber of Commerce member) and the Vienna underground tax.
At three salary levels
| Salary (US$ equivalent) | Japan | Austria |
|---|---|---|
| $60,000 | Cost 1.14× Keeps 73% ¥9,408,202 | Cost 1.30× Keeps 70% €53,605 |
| $120,000 | Cost 1.10× Keeps 66% ¥18,816,403 | Cost 1.28× Keeps 62% €107,210 |
| $250,000 | Cost 1.05× Keeps 57% ¥39,200,840 | Cost 1.18× Keeps 59% €223,354 |
Employment rules compared
| Japan | Austria | |
|---|---|---|
| Statutory annual leave | 10 days after six months, rising to 20; 5 days must be taken | 5 weeks (25 working days); 6 weeks after 25 years |
| Public holidays in 2026 | 18 | 13 (Vienna) |
| Notice of dismissal | 30 days, or pay in lieu | Employer 6 weeks-5 months by service; employee 1 month |
| Severance required by law | None | None from employer; 1.53% paid into a severance fund |
| Typical negotiated exit | Commonly 3–6 months’ pay plus unused leave | No official benchmark |
| Probation | Commonly 3–6 months; dismissal still needs grounds | Up to 1 month |
| Working hours | 40 a week; overtime capped at 45 a month and 360 a year | 40 h/week (38.5 under most collective agreements) |
| How hard is dismissal? | Very hard: needs objectively reasonable grounds | Moderate: no reason needed, but challengeable as socially unjustified after 6 months |
| Women in management (ILO) | 14.5% (2023) | 36.3% (2025) |
Questions
What does a US$120,000 salary cost an employer in Japan and Austria?
With the rates and exchange rates as of October 2026, in Japan (Tokyo, ¥18,816,403) the employer’s total cost is 1.10 times the salary; in Austria (€107,210) it is 1.28 times. The employee keeps 66% of salary in Japan and 62% in Austria.
Is it cheaper to employ someone in Japan or Austria?
At this salary, the employer’s on-cost is lower in Japan. The ratio changes with pay, though: where contributions are capped, the on-cost falls as a share of salary for high earners. Enter the real salary in the calculator above to compare.
How do notice and severance compare?
Japan: 30 days, or pay in lieu; no severance is required by law, and negotiated exits are commonly 3–6 months’ pay plus unused leave. Austria: notice is employer 6 weeks-5 months by service; employee 1 month; severance required by law: none from employer; 1.53% paid into a severance fund; typical negotiated exit: no official benchmark.
Which has more paid leave and public holidays?
Japan: 10 days after six months, rising to 20; 5 days must be taken, and 18 public holidays in 2026. Austria: 5 weeks (25 working days); 6 weeks after 25 years, and 13 public holidays in 2026.
Sources: Japan (Kyokai Kenpo, Japan Pension Service, MHLW, National Tax Agency, MIC). Austria: every rate and rule is listed with its primary source on Austria's HR data. Exchange rates: ECB reference rates (2026-10-23); for currencies the ECB does not quote, the central bank's rate.
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