Employees and freelancers (ASVG)
| Maximum contribution threshold in EUR | Annual | Monthly | Daily |
| Current earnings | – | 6,450.00 | 215.00 |
| Special payments | 12,900.00 | – | – |
| Freelancers excluding special payments | – | 7,525.00 | – |
| Marginal Employment threshold | – | 551.10 | – |
| Limit for the employer’s contribution | – | 826.65 | – |
| Contribution rates* | In total | ER | EE |
| white collar/blue-collar worker | |||
| Accident insurance | 1.10% | 1.10% | – |
| Health insurance | 7.65% | 3.78% | 3.87% |
| Pension insurance | 22.80% | 12.55% | 10.25% |
| Others (unemployment insurance, Housing subsidy, chamber of labour contribution, insolvency fund) ** |
7.50% | 3.55% | 3.95% |
| In total | 39.05% | 20.98% | 18.07% |
| Severance payment fund | 1.53% | 1.53% | – |
| Freelancer | |||
| Accident insurance | 1.10% | 1.10% | – |
| Health insurance | 7.65% | 3.78% | 3.87% |
| Pension insurance | 22.80% | 12.55% | 10.25% |
| Others (unemployment insurance, chamber of labour contribution, insolvency fund) ** |
6.50% | 3.05% | 3.45% |
| In total | 38.05% | 20.48% | 17.57% |
| Severance payment fund | 1.53% | 1.53% | – |
| Payroll-related costs | ||
| Municipality tax | 3.00% | |
| Contribution to the family allowance fund |
3.70% | |
| Surcharge to the contribution to the family allowance fund* |
Carinthia | 0.37% |
| Burgenland | 0.40% | |
| Lower Austria | 0.34% | |
| Upper Austria | 0.31% | |
| Salzburg | 0.36% | |
| Styria | 0.34% | |
| Tirol | 0.39% | |
| Vorarlberg | 0.33% | |
| Vienna | 0.36% |
| Contribution rates * | In total | ER | EE |
| Dropped contributions for elderly EE | |||
| M/W from the completed age of 60 (accident insurance) | – 1.10% | – 1.10% | – |
| M/W from the completed age of 63 (unemployment insurance/Insolvency fund/accident insurance) | – 7.10% | – 4.15% | – 2.95% |
| Pensioners – Health insurance | 5.10% | – | 5.10% |
* In the case of special payments, the EE contribution for social security is reduced by 1% each (omission of housing subsidy contribution and chamber of labour contribution) and the ER contribution by 0.5% (omission of housing subsidy contribution).
** %-rate from the EE contribution for the unemployment insurance contribution is reduced according to the following table for amounts exceeding
| Reduction of the unemployment insurance contribution (EE-contribution) | ||
| Monthly contribution base in EUR | Contribution | |
| Reduction | 2025 | |
| of 2.95% | to 2,074.00 | 0% |
| of 1.95% | 2,074.01 – 2,262.00 | 1% |
| of 0.95% | 2,262.01 – 2,451.00 | 2% |
| non | over 2,451.00 | 2.95% |
| Marginal EE | EG 1.5 times marginal employment threshold exceeded |
EE limit in case of several employments exceeded |
| White-collar/blue-collar worker (1.1% UV + 16.40% DGA) |
20.50% | 14.12% |
| Severance compensation new | 1.53% | – |
| Freelancer | 20.50% | 14.12% |
| Self-insurance (Opting In) | 77.81 per month | |
| Max. contributions (in total) in EUR | Monthly | Annual (excluding special payments) |
| White-collar/blue-collar worker (without Severance payment fund) | 2,518.73 | 35,262.22 |
| Freelancers excluding special payments | 2,863.26 | 34,359.12 |
Trader and new self-employed (GSVG/FSVG)
| Min. contribution threshold | Max. contribution threshold | |||
| Monthly | Annual | Monthly | Annual | |
| Trader/new self-employed | ||||
| In health and pension insurance (in EUR) | 551.10 | 6,613.20 | 7,525.00 | 90,300.00 |
* Since 2022 for trader and new self-employed the same
Calculation of the provisional monthly contribution base
| Income from activity subject to compulsory insurance according to tax assessment 2022 | ||
| + | in 2022 prescribed health and pension contributions | |
| = | total | |
| x | 1,134 (Inflation adjustment) | |
| : | Number of compulsory insurance months from 2022 | |
| = | provisional monthly contribution base | |
| Contribution rates | GSVG | FSVG |
| Accident insurance (per month) | 12.07 | 12.07 |
| Health insurance | 6.80% | – |
| Pension insurance | 18.50% | 20.00% |
| Total (without accident insurance) | 25.30% | 20.00% |
| Severance payment fund | 1.53% | voluntary |
Min. and max. contribution threshold therefore (incl. Accident insurance, and Severance payment fund)
| Min. contributions in EUR | Max. contributions in EUR | |||
| Monthly | Annual | Monthly | Annual | |
| Traders | 159.93 | 1,919.16 | 2,031.03* | 24,372.36* |
| New self-employed | 159.93 | 1,919.16 | 2,031.03 | 24,372.36 |
*The maximum contributions apply only from the third year onwards, because the KV contributions in the first two years are definitively assessed based on the minimum BGL
| Accident insurance | Compulsory contribution | Voluntary I | Voluntary II |
| Per year in EUR | 144.84 | 144.92 | 217.71 |
| Voluntary unemployment insurance | Contribution base I | Contribution base II | Contribution base III |
| Monthly in EUR | 1,881.25 | 3,762.50 | 5,643.75 |
| Contribution (3 or 6%) in EUR | 56.44 | 225.75 | 338.63 |
Author:
Tobias Goldberger tobias.goldberger@bdo.at +43 5 70 375 - 8167 |