Maximum contribution basis & marginal earnings threshold
The revaluation in social security for the year 2022 amounts to 2,1%. Subject to the promulgation of the ordinance, the following variable values result for the year 2022:
| Variable values | 2021 | 2022 | ||
| Revaluation figures | 1,033 | 1,021 | ||
| Maximum daily contribution basis | EUR | 185 | EUR | 189 |
| Maximum monthly contribution basis | EUR | 5,550 | EUR | 5,670 |
| Maximum annual contribution base for special payments (SP) | EUR | 11,100 | EUR | 11,340 |
| Maximum monthly contribution basis for independent contractor without GSVG; BSVG | EUR | 6,475 | EUR | 6,615 |
| Marginal earnings threshold | EUR | 6,475 | EUR | 485.85 |
| Employer`s levy limit | EUR | 713.79 | EUR | 728.77 |
Threshold amounts for the unemployment insurance contribution
The threshold amounts for the employee's part of the unemployment insurance contribution for low income are as of 1.1.2022:
Reduction of the unemployment insurance contribution (employee`s part)
| Monthly contribution base in EUR | Contribution | ||
| Reduction | 2021 | 2022 | |
| by 3% | up to 1,790 | up to 1,828 | 0% |
| by 2% | 1.790,01 – 1.953 | 1.828,01 – 1.994 | 1% |
| by 1% | 1.953,01 – 2.117 | 1.994,01 – 2.161 | 2% |
| NO | over 2,117 | over 2,161 | 3% |
Did you know how the calculation is done?
The revaluation of variable values is based on the development of wages and pensions. The revaluation figure, which is used, among other things, to calculate the maximum contribution base and the marginal earnings threshold, is calculated in accordance with the provisions of the General Social Insurance Act (ASVG) by dividing the average contribution base in the statutory pension insurance of the second preceding year (2020) by that of the third preceding year (2019). The revaluation figure for 2022 is 1.021.
The maximum contribution base for 2022 is calculated from the maximum contribution base for the calendar year 2021 (unless an extraordinary increase is determined by decree) by multiplying it by the revaluation figure for 2022; it is to be rounded to the full euro amount. The new marginal earnings threshold is calculated analogously, but the amount must be rounded to the nearest cent.
Abonnieren Sie die neuesten Nachrichten von BDO.
Please fill out the following form to access the download.