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odoo-at-payroll/personalverrechnung/quellen/kv/wko/texts/gehaltsordnung-landes-hypothekenbanken-2026.md
T
fegger 5b629a5916 [ADD] personalverrechnung: machine-readable KV library (all current collective agreements) 
Cross-checked catalogue of all currently valid Austrian collective
agreements, per the source policy: main source = the responsible
employer-side chamber, kollektivvertrag.at (OEGB-Verlag) as complete
cross-check baseline.

- oegb/: 593 variants from kollektivvertrag.at with full consolidated
  texts (JSON primary format, Markdown for review/diff) plus
  catalog.json/.csv; fetched via the portal's JSON servlets
  (dashboard/structure/slices/topics), resumable
- wko/: 614 current documents from the WKO KV database (1,820 branch
  overviews across 10 regions) with texts and catalog; match-report
  against the baseline: 407 pairs, 30 date disagreements flagged
- chambers/chambers.json: curated registry of chamber-side sources and
  publication gaps (GOeD member-only, RA/Notariat not public, OCR-less
  scan PDFs, missing hospital-doctors KV)
- kv-catalog.json/.csv: merged catalogue, 768 entries, chamber
  classification, main_source, cross_check status, manual_review lists
- tools/fetch_kv_portal.py / fetch_wko_kv.py / build_kv_catalog.py:
  stdlib-only fetchers and merge step, each with a --refresh diff mode
- RUNBOOK.md: update cycle for keeping the library current (annual,
  tied to the Wartung rhythm and KV rounds)

Lohntafel PDFs are linked but not downloaded; wage tables contained in
the KV texts are converted. No Odoo module changes.
2026-09-09 19:10:07 +02:00

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>
Räumlicher Geltungsbereich:
Österreichweit
Persönlicher Geltungsbereich:
Angestellte
Geltungsdauer:
ab 1.4.2026
###
Gehaltsschema Neu
**Gültig ab 1. April 2026 in Euro**
| | | Beschäftigungsgruppen | | | |
|---|---|---|---|---|---|
| Gehalts­stufen | Verweil­dauerjahre | A | B | C | D |
| 1 | 1 | 2.525,29 | 2.704,12 | 3.046,04 | 3.407,96 |
| 2 | 1 | 2.615,84 | 2.801,79 | 3.157,38 | 3.533,79 |
| 3 | 2 | 2.721,76 | 2.916,12 | 3.287,68 | 3.681,04 |
| 4 | 2 | 2.857,10 | 3.062,13 | 3.454,12 | 3.869,11 |
| 5 | 3 | 2.947,91 | 3.188,11 | 3.597,74 | 4:,067,50 |
| 6 | 3 | 3.041,91 | 3.319,77 | 3.747,90 | 4.276,82 |
| 7 | 3 | 3.139,22 | 3.426,81 | 3.869,88 | 4.417,34 |
| 8 | 3 | 3.225,54 | 3.521,74 | 3.978,12 | 4.542,01 |
| 9 | folgende | 3.314,41 | 3.619,55 | 4.089,59 | 4.670,43 |
| | | Beschäftigungsgruppen | | |
|---|---|---|---|---|
| Gehalts­stufen | Verweil­dauerjahre | E | F | G |
| 1 | 1 | 3.848,42 | 4.350,56 | 4.595,83 |
| 2 | 1 | 3.991,87 | 4.514,09 | 4.769,25 |
| 3 | 2 | 4.159,75 | 4.705,43 | 4.972,06 |
| 4 | 2 | 4.374,14 | 4.949,82 | 5.231,11 |
| 5 | 3 | 4.600,29 | 5.207,68 | 5.405,05 |
| 6 | 3 | 4.838,89 | 5.479,73 | 5.585,04 |
| 7 | 3 | 4.999,10 | 5.662,34 | 5.771,37 |
| 8 | 3 | 5.141,23 | 5.824,32 | 5.936,66 |
| 9 | folgende | 5.287,59 | 5.991,21 | 6.106,87 |
Die Erhöhung der kollektivvertraglichen Schemagehälter erfolgt am 1.4.2026 um 3 % + EUR 5,00.
###
Jahresbezüge-Schema Neu (14 Monatsgehälter)
**Gültig ab 1. April 2026 in Euro**
| | | Beschäftigungsgruppen | | | |
|---|---|---|---|---|---|
| Gehaltsstufen | Verweildauerjahre | A | B | C | D |
| 1 | 1 | 35.354,06 | 37.857,68 | 42.644,56 | 47.711,44 |
| 2 | 1 | 36.621,76 | 39.225,06 | 44.203,32 | 49.473,06 |
| 3 | 2 | 38.104,64 | 40.825,68 | 46.027,52 | 51.534,56 |
| 4 | 2 | 39.999,40 | 42.869,82 | 48.357,68 | 54.167,54 |
| 5 | 3 | 41.270,74 | 44.633,54 | 50.368,36 | 56.945,00 |
| 6 | 3 | 42.586,74 | 46.476,78 | 52.470,60 | 59.875,48 |
| 7 | 3 | 43.949,08 | 47.975,34 | 54.178,32 | 61.842,76 |
| 8 | 3 | 45.157,56 | 49.304,36 | 55.693,68 | 63.588,14 |
| 9 | folgende | 46.401,74 | 50.673,70 | 57.254,26 | 65.386,02 |
| | | Beschäftigungsgruppen | | |
|---|---|---|---|---|
| Gehaltsstufen | Verweildauerjahre | E | F | G |
| 1 | 1 | 53.877,88 | 60.907,84 | 64.341,62 |
| 2 | 1 | 55.886,18 | 63.197,26 | 66.769,50 |
| 3 | 2 | 58.236,50 | 65.876,02 | 69.608,84 |
| 4 | 2 | 61.237,96 | 69.297,48 | 73.235,54 |
| 5 | 3 | 64.404,06 | 72.907,52 | 75.670,70 |
| 6 | 3 | 67.744,46 | 76.716,22 | 78.190,56 |
| 7 | 3 | 69.987,40 | 79.272,76 | 80.799,18 |
| 8 | 3 | 71.977,22 | 81.540,48 | 83.113,24 |
| 9 | folgende | 74.026,26 | 83.876,94 | 85.496,18 |
Gehaltsschema Neu-Ansätze mal 14
###
Gehaltsschema Alt (15 Monatsgehälter) gem. § 44 Abs. 4
**Gültig ab 1. April 2026 in Euro**
| | Verwendungsgruppen | | |
|---|---|---|---|
| Stufe | I | II | III |
| ** 1 ** | 2.387,26 | 2.545,87 | 2.831,68 |
| ** 2 ** | 2.429,22 | 2.600,40 | 2.893,19 |
| ** 3 ** | 2.471,05 | 2.654,81 | 2.954,74 |
| ** 4 ** | 2.513,00 | 2.709,29 | 3.016,50 |
| ** 5 ** | 2.555,08 | 2.763,40 | 3.077,78 |
| ** 6 ** | 2.597,04 | 2.817,96 | 3.139,31 |
| ** 7 ** | 2.639,01 | 2.872,60 | 3.200,86 |
| ** 8 ** | 2.680,73 | 2.926,76 | 3.262,48 |
| ** 9 ** | 2.722,76 | 2.981,13 | 3.324,13 |
| 10 | 2.764,72 | 3.035,69 | 3.385,53 |
| 11 | 2.806,63 | 3.089,80 | 3.447,24 |
| **12** | 2.848,60 | 3.144,19 | 3.508,31 |
| **13** | 2.890,52 | 3.198,85 | 3.569,97 |
| **14** | 2.932,51 | 3.253,26 | 3.631,61 |
| **15** | 2.974,45 | 3.307,71 | 3.692,89 |
| **16** | 3.016,63 | 3.361,88 | 3.754,56 |
| **17** | 3.058,36 | 3.416,30 | 3.816,22 |
| **18** | 3.100,16 | 3.470,56 | 3.877,60 |
| **19** | 3.142,25 | 3.525,13 | 3.939,16 |
| **20** | 3.184,21 | 3.579,38 | 4.000,66 |
| **21** | 3.226,26 | 3.634,06 | 4.062,16 |
| **22** | 3.268,24 | 3.688,43 | 4.123,85 |
| **23** | 3.309,92 | 3.742,81 | 4.185,21 |
| **24** | 3.352,18 | 3.797,06 | 4.246,67 |
| **25** | 3.394,20 | 3.851,30 | 4.308,29 |
| **26** | 3.435,74 | 3.905,85 | 4.369,99 |
| **27** | 3.477,86 | 3.960,11 | 4.431,09 |
| **28** | 3.519,88 | 4.014,64 | 4.492,72 |
| **29** | 3.561,61 | 4.069,18 | 4.554,39 |
| **30** | 3.603,53 | 4.123,74 | 4.615,63 |
| **31** | 3.645,63 | 4.177,52 | 4.677,20 |
| **32** | 3.687,83 | 4.232,08 | 4.739,00 |
| **33** | 3.729,56 | 4.286,49 | 4.800,25 |
| **34** | 3.771,46 | 4.340,71 | 4.862,04 |
| **35** | 3.813,12 | 4.395,27 | 4.923,54 |
| | Verwendungsgruppen | | |
|---|---|---|---|
| Stufe | IV | V | VI |
| ** 1 ** | 3.168,79 | 3.628,73 | 4.161,93 |
| ** 2 ** | 3.239,14 | 3.711,50 | 4.258,39 |
| ** 3 ** | 3.309,59 | 3.793,97 | 4.355,13 |
| ** 4 ** | 3.380,21 | 3.876,49 | 4.451,91 |
| ** 5 ** | 3.450,56 | 3.959,02 | 4.548,65 |
| ** 6 ** | 3.521,22 | 4.041,94 | 4.645,33 |
| ** 7 ** | 3.591,39 | 4.124,53 | 4.742,17 |
| ** 8 ** | 3.661,88 | 4.207,19 | 4.838,70 |
| ** 9 ** | 3.732,28 | 4.289,70 | 4.935,45 |
| ** 10 ** | 3.803,08 | 4.372,35 | 5.032,22 |
| ** 11 ** | 3.873,43 | 4.454,83 | 5.128,98 |
| **12** | 3.943,32 | 4.537,40 | 5.225,72 |
| **13** | 4.014,12 | 4.620,25 | 5.322,50 |
| **14** | 4.084,55 | 4.702,77 | 5.419,40 |
| **15** | 4.154,86 | 4.785,26 | 5.516,00 |
| **16** | 4.225,35 | 4.868,18 | 5.612,80 |
| **17** | 4.295,99 | 4.950,85 | 5.709,53 |
| **18** | 4.366,31 | 5.033,14 | 5.806,34 |
| **19** | 4.436,76 | 5.115,85 | 5.902,80 |
| **20** | 4.507,00 | 5.198,34 | 5.999,56 |
| **21** | 4.577,78 | 5.280,95 | 6.096,33 |
| **22** | 4.648,20 | 5.363,62 | 6.161,34 |
| **23** | 4.718,28 | 5.446,20 | 6.257,80 |
| **24** | 4.788,95 | 5.528,74 | 6.354,58 |
| **25** | 4.859,38 | 5.611,70 | 6.451,37 |
| **26** | 4.930,01 | 5.694,16 | 6.548,26 |
| **27** | 5.000,35 | 5.776,83 | 6.644,90 |
| **28** | 5.070,79 | 5.859,32 | 6.739,39 |
| **29** | 5.141,14 | 5.941,94 | 6.831,54 |
| **30** | 5.211,45 | 6.024,42 | 6.922,97 |
| **31** | 5.281,93 | 6.107,37 | 7.014,60 |
| **32** | 5.352,53 | 6.158,16 | 7.106,36 |
| **33** | 5.422,78 | 6.240,61 | 7.198,04 |
| **34** | 5.493,55 | 6.323,45 | 7.289,28 |
| **35** | 5.563,72 | 6.405,90 | 7.381,11 |
Ab Stufe 30 in allen Gruppen zweijährige Vorrückung. Valorisierung Gehaltsschema Alt wie das Gehaltsschema Neu: Die Erhöhung der kollektivvertraglichen Schemagehälter erfolgt am 1.4.2026 um 3 % + EUR 5,00. Im Gehaltsschema Alt gelangen die monatlichen Schemaansätze 15 mal zur Auszahlung.
###
Gehaltsschema Alt (15 Monatsgehälter) gem. § 44 Abs. 4
**Gültig ab 1. April 2026 in Euro**
| | Verwendungsgruppen | | |
|---|---|---|---|
| Stufe | I | II | III |
| ** 1 ** | 35.808,90 | 38.188,05 | 42.475,20 |
| ** 2 ** | 36.438,30 | 39.006,00 | 43.397,85 |
| ** 3 ** | 37.065,75 | 39.822,15 | 44.321,10 |
| ** 4 ** | 37.695,00 | 40.639,35 | 45.247,50 |
| ** 5 ** | 38.326,20 | 41.451,00 | 46.166.70 |
| ** 6 ** | 38.955,60 | 42.269,40 | 47.089,65 |
| ** 7 ** | 39.585,15 | 43.089,00 | 48.012,90 |
| ** 8 ** | 40.210,95 | 43.901,40 | 48.937,20 |
| ** 9 ** | 40.841,40 | 44.716,95 | 49.861,95 |
| ** 10 ** | 41.470,80 | 45.535,35 | 50.782,95 |
| ** 11 ** | 42.099,45 | 46.347,00 | 51.708,60 |
| ** 12 ** | 42.729,00 | 47.162,85 | 52.624,65 |
| ** 13 ** | 43.357,80 | 47.982,75 | 53.549,55 |
| ** 14 ** | 43.987,65 | 48.798,90 | 54.474,15 |
| ** 15 ** | 44.616,75 | 49.615,65 | 55.393,35 |
| ** 16 ** | 45.249,45 | 50.428,20 | 56.318,40 |
| ** 17 ** | 45.875.40 | 51.244,50 | 57.243.30 |
| ** 18 ** | 46.502,40 | 52.058,40 | 58.164,00 |
| ** 19 ** | 47.133,75 | 52.876,95 | 59.087,40 |
| ** 20 ** | 47.763,15 | 53.690,70 | 60.009,90 |
| ** 21 ** | 48.393,90 | 54.510,90 | 60.932,40 |
| ** 22 ** | 49.023,60 | 55.326,45 | 61.857,75 |
| ** 23 ** | 49.648,80 | 56.142,15 | 62.778,15 |
| ** 24 ** | 50.282,70 | 56.955,90 | 63.700,05 |
| ** 25 ** | 50.913,00 | 57.769,50 | 64.624,35 |
| ** 26 ** | 51.536,10 | 58.587,75 | 65.549,85 |
| ** 27 ** | 52.167,90 | 59.401,65 | 66.466,35 |
| ** 28 ** | 52.798,20 | 60.219,60 | 67.390,80 |
| ** 29 ** | 53.424,15 | 61.037,70 | 68.315,85 |
| ** 30 ** | 54.052,95 | 61.856,10 | 69.234,45 |
| ** 31 ** | 54.684,45 | 62.662,80 | 70.158,00 |
| ** 32 ** | 55.317,45 | 63.481,20 | 71.085,00 |
| ** 33 ** | 55.943,40 | 64.297,35 | 72.003,75 |
| ** 34 ** | 56.571,90 | 65.110,65 | 72.930,60 |
| ** 35 ** | 57.196,80 | 65.929,05 | 73.853,10 |
| | Verwendungsgruppen | | |
|---|---|---|---|
| Stufe | IV | V | VI |
| ** 1 ** | 47.531,85 | 54.430,95 | 62.428,95 |
| ** 2 ** | 48.587,10 | 55.672,50 | 63.875,85 |
| ** 3 ** | 49.643,85 | 56.909,55 | 65.326,95 |
| ** 4 ** | 50.703,15 | 58.147,35 | 66.778,65 |
| ** 5 ** | 51.758,40 | 59.385,30 | 68.229,75 |
| ** 6 ** | 52.818,30 | 60.629,10 | 69.679,95 |
| ** 7 ** | 53.870,85 | 61.867,95 | 71.132,55 |
| ** 8 ** | 54.928,20 | 63.107,85 | 72.580,50 |
| ** 9 ** | 55.984,20 | 64.345,50 | 74.031,75 |
| ** 10 ** | 57.046,20 | 65.585,25 | 75.483,30 |
| ** 11 ** | 58.101,45 | 66.822,45 | 76.934,70 |
| ** 12 ** | 59.149,80 | 68.061,00 | 78.385,80 |
| ** 13 ** | 60.211,80 | 69.303,75 | 79.837,50 |
| ** 14 ** | 61.268,25 | 70.541,55 | 81.291,00 |
| ** 15 ** | 62.322,90 | 71.778,90 | 82.740,00 |
| ** 16 ** | 63.380,25 | 73.022,70 | 84.192,00 |
| ** 17 ** | 64.439,85 | 74.262,75 | 85.642,95 |
| ** 18 ** | 65.494,65 | 75.497,10 | 87.095,10 |
| ** 19 ** | 66.551,40 | 76.737,75 | 88.542,00 |
| ** 20 ** | 67.605,00 | 77.975,10 | 89.993,40 |
| ** 21 ** | 68.666,70 | 79.214,25 | 91.444,95 |
| ** 22 ** | 69.723,00 | 80.454,30 | 92.420,10 |
| ** 23 ** | 70.774,20 | 81.693,00 | 93.867,00 |
| ** 24 ** | 71.834,25 | 82.931,10 | 95.318,70 |
| ** 25 ** | 72.890.70 | 84.175,50 | 96.770.55 |
| ** 26 ** | 73.950,15 | 85.412,40 | 98.223,90 |
| ** 27 ** | 75.005,25 | 86.652,45 | 99.673,50 |
| ** 28 ** | 76.061,85 | 87.889,80 | 101.090,85 |
| ** 29 ** | 77.117,10 | 89.129,10 | 102.473,10 |
| ** 30 ** | 78.171,75 | 90.366,30 | 103.844,55 |
| ** 31 ** | 79.228,95 | 91.610,55 | 105.219,00 |
| ** 32 ** | 80.287,95 | 92.372,40 | 106.595,40 |
| ** 33 ** | 81.341,70 | 93.609,15 | 107.970,60 |
| ** 34 ** | 82.403,25 | 94.851,75 | 109.339,20 |
| ** 35 ** | 83.455,80 | 96.088,50 | 110.716,65 |
Ab Stufe 30 in allen Gruppen zweijährige Vorrückung.
Gehaltsschema Alt-Ansätze mal 15.
###
Lehrlingseinkommen in Euro
| Lehrlingseinkommen für das 1. Lehrjahr | 1.168,68 |
|---|---|
| Lehrlingseinkommen für das 2. Lehrjahr | 1.401,34 |
| Lehrlingseinkommen für das 3. Lehrjahr | 1.635,41 |
*(Werte gelten ab 1.4.2026 – Erhöhung 3,13 %)*
###
Sozialzulagen gemäß Abschnitt III, § 10
####
1. Familienzulage
Die Familienzulage beträgt
| für Dienstnehmer gemäß § 10 (A) Abs 1 lit. a) | € 54,87 |
|---|---|
| für Dienstnehmer gemäß § 10 (A) Abs 1 lit. b) | € 40,33 |
####
2. Kinderzulage
Die Kinderzulage gemäß § 10 B beträgt
| für Kinder bis zur Vollendung des 9. Lebensjahres | € 169,38 |
|---|---|
| für Kinder ab dem 10. Lebensjahr | € 182,41 |
*(Werte gelten ab 1.4.2026 – Erhöhung der Kinderzulage um 3,13 %)*
###
Sonstige Werte
**Spezialausbildungen**
Der Grenzwert für die Rückerstattung bei Spezialausbildungen gem § 35 Abs 4 lit. d) beträgt € 16.521,68
*(Werte gelten ab 1.4.2026)*
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