The revaluation figure for the year 2027 is 1.046, subject to official announcement. This results in the following variable social security contribution for the calendar year 2027.
Maximum Contribution Threshold and Marginal Employment Threshold
| Variable values | 2026 | 2027 | ||
| Revaluation figure | 1.073 | 1.046 | ||
| Maximum contribution threshold daily | EUR | 231 | EUR | 247 |
| Maximum contribution threshold monthly | EUR | 6,930 | EUR | 7,410 |
| Maximum contribution threshold annual for special payments | EUR | 13,860 | EUR | 14,820 |
| Maximum contribution threshold monthly for Freelancers excluding special payments; GSVG; BSVG |
EUR | 8,085 | EUR | 8,645 |
| Marginal employment threshold | EUR | 551.10 | EUR | 551.10 |
| Limit for the employer’s contribution | EUR | 826.65 | EUR | 826.65 |
ATTENTION: Due to the Federal Budget Accompanying Act 2027–2028 (BGBl I 2026/62), the marginal employment threshold — as well as the limit for the employer’s contribution — will remain at the 2025-2026 level in 2027 and will not be adjusted. However, effective January 1, 2027, the flat-rate employer contribution for marginally employed workers will increase from the current 19.4% to 23% (to be reduced to 21% starting in 2030).
In addition to the indexation, the daily maximum contribution threshold will be increased by EUR 5.00.
Reduction of the Unemployment Insurance Contribution (Employee-Contribution)
| Monthly contribution base in EUR | employee contribution ... | |
| ...for employment relations beginning before January 1, 2027 | ...for employment relations beginning on or after January 1, 2027 | |
| up to 2,327.00 | 0.50% | 1.00% |
| 2,327.01–2,539.00 | 1.50% | 2.00% |
| 2,539.01–2,751.00 | 2.50% | 2.95% |
| above 2,751.00 | 2.95% | 2.95% |
Please note: Under the Federal Budget Accompanying Act 2027–2028 (BGBl I 2026/62), the phased reduction in employee contributions to unemployment insurance will also be phased out gradually (by 2031 at the latest).
Similarly, the thresholds for apprentices’ unemployment insurance contributions will be adjusted for low incomes; for employment relations in effect as of December 31, 2026, the rate will now be 0.50% up to a monthly contribution threshold of EUR 2,327.00 and 1.15% above that amount. However, for contracts of apprenticeship beginning on or after January 1, 2027, the rates will be 1% for a monthly contribution threshold of EUR 2,327.00 and 1.15% for amounts above that threshold.
What is the revaluation figur?
The revaluation figur (2027) is based — unless an extraordinary increase is established by ordinance — on the change in the average contribution base in the statutory pension insurance from the third preceding calendar year (2024) to the second preceding calendar year (2025). The revaluation figure serves as the basis for increasing the variable values under contribution law (e.g. maximum contribution threshold, marginal employment threshold) and is multiplied by the previous year’s contributions.
In contrast, pensions, annuities and benefit-related fixed amounts for social security contribution purposes are multiplied by the adjustment factor, which is linked to the inflation rate of the past year (August 2025–July 2026) and set by regulation.
Authors:
|
Tobias Goldberger |
Julia Mäder julia.maeder@bdo.at +43 5 70 375 - 1521 |
