Minimum honorarium fees

Deutsche Version

The Austrian Association for independent performing arts (IGFT) recommends calculating project funding for performing arts by the City of Vienna / MA7 using the minimum honorarium fee to avoid social dumping.

The minimum honorarium fee is a non-binding recommendation for the payment of artistic personnel in the field of performing arts funded by public funds from the City of Vienna. This recommendation was developed collaboratively by artists from the Wiener Perspektive and the IGFT in an open, two-year process.

The desired fair pay level currently (as of 2021) stands at €240 per day (8 hours) and may be exceeded on occasion.

  • The fee minimum recommendation for rehearsals, work, and preparation times applies to submissions for funding from the City of Vienna starting on September 15, 2022, and is set at €174 per day (8 hours). For artists with more than 5 years of professional experience, a fee minimum of €204 per day (8 hours) is recommended.
  • For performances, it is recommended to charge a minimum of €350 for the first 2 performances, and a minimum of €200 per performance starting from the 3rd performance.

It can be used for all participants in artistic teams, both for self-employed individuals and those in employment.

Explanation of the minimum honorarium fees (dt. „Honoraruntergrenzen – HNU)


In practice, terms like „fee,“ „total cost,“ „net,“ etc., are used with different meanings. Additionally, depending on legal requirements, contractors and clients can collaborate on an invoice basis (i.e., independently, under a contract for work) or as part of an employment (i.e., not independently, as an employee).

Therefore, it is necessary to define the concept of the „minimum honorarium fee“:

In principle, the consideration is made from the client’s perspective, with the focus on the total costs.

  1. Collaboration on an independent/ self-employed basis (billing on an invoice, contract for work):

    • The HNU is the net fee WITHOUT value-added tax, as value-added tax is generally not a cost factor. Clients who are not entitled to deduct input VAT and for whom value-added tax is therefore a cost factor (e.g., non-profit institutions and associations or small business owners) must, therefore, consider any invoiced value-added tax in their planning. It is recommended to clarify with the contractor in advance at what rate value-added tax will be invoiced.

  2. Collaboration as part of an employment:

    • The HNU is the total employer’s cost, i.e., the costs that the employer has to bear as a whole in the context of employment.

      Example: Fee minimum EUR 174 per day These are the total costs for the employer.

      Therefore, the gross remuneration (brutto) of the employee must be deducted. Simplified, this will be around 30%, i.e., the gross remuneration (brutto) of the employee amounts to approximately EUR 125 per day. In each specific case, the employer must determine the labor costs accordingly for an exact calculation (mandatory pension insurance yes/no; municipal tax yes/no; full insurance vs. minor employment; special payments yes/no). The net remuneration of the employee does not play a role here, as it can depend on numerous factors in each specific case.

The IGFT provides a calculation tool.

We request feedback and comments on the calculation tool as we are constantly developing it and would like to incorporate your practical experiences. Thank you!

Calculation Tool (e.g., for individual funding from the City of Vienna Culture): Download Calculation Tool Version 3.2

Please note: This calculation model does NOT replace the calculation form of the funding provider (e.g., the City of Vienna – Cultural Department MA 7)! However, we recommend attaching the completed service calculation model to the respective application, as this tool provides important budgetary information for the juries/curators.

For more information from the IGFT

IG Netz

Entitlement to a grant from the IG Netz exists for employment positions.

The IG Netz was established in 1991 by the IGFT to financially assist independent groups in the field of performing arts in paying their social security contributions through subsidies. It is managed by the IGFT and financed by the Arts Section of the Federal Ministry for Arts, Culture, Public Service, and Sport (BMKÖS) and the Arts and Culture Departments of the federal states of Tyrol, Vorarlberg, Styria, Burgenland, Carinthia, Upper Austria, and the City of Vienna.

Information on the IG Netz (German)

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