Look Up Market Salary
Median salary by industry and professional position according to FSO Wage Structure Survey (WSS).
The market salary is a key benchmark for GmbH and AG owners. Those who, as managing directors, pay themselves too low a salary and take the rest as dividends risk reclassification by the tax office. The Wage Structure Survey (WSS) of the Federal Statistical Office provides the official reference for industry-standard salaries.
What is the market salary?
The market salary corresponds to the salary that an independent third party in a comparable role and industry would receive. For GmbH/AG owners who are also operationally active, it serves as the floor for the salary portion of total compensation.
The tax authorities primarily rely on the FSO Wage Structure Survey (WSS), which is conducted every two years and reports median salaries by industry, management level, and region.
Why is this relevant?
If the paid salary is significantly below the industry median, the tax authority can reclassify the difference as a hidden profit distribution. The consequences:
- Reassessment of the difference as income
- OASI back-claim on the reclassified amount
- Possible add-back to the company's taxable profit
This is particularly relevant for dividend-vs-salary optimisation: the salary portion must at least match the market level.
NOGA industries
The NOGA classification (General Classification of Economic Activities) divides the economy into divisions. Examples:
- 62: Information technology services
- 56: Food and beverage service activities
- 41-43: Construction
- 64: Financial services
- 69: Legal and accounting activities
- 86: Human health activities
The WSS captures wages at the NOGA division level (2-digit) with differentiation by professional position.
Frequently Asked Questions
- What salary does the tax office accept as market-rate?+
- How often is the WSS updated?+
- What is the professional position?+