Austria Statutory social-insurance contributions

What this value means

What a payroll engine gets wrong in Austria, in order of how much money it costs: 1. THE CEILING MOVED HARD ON 1 JANUARY 2026. The Höchstbeitragsgrundlage rose from EUR 6,450 to EUR 6,930 per month (EUR 215 to EUR 231 per day) on an Aufwertungszahl of 1,073 — a 7,4 % jump, the largest in the recent series. The separate annual ceiling for Sonderzahlungen rose from EUR 12,900 to EUR 13,860. Every capped branch is affected. An engine still on the 2025 figures under-collects roughly EUR 190 per month of combined contributions for each employee above the old cap. 2. THERE ARE TWO CEILINGS AND THEY ARE INDEPENDENT. The monthly EUR 6,930 applies to laufendes Entgelt. Sonderzahlungen (the 13th and 14th salaries, Urlaubs- und Weihnachtsgeld) are NOT added to the monthly base — they are assessed separately against their own annual limit of EUR 13,860. Contribution capacity in one does not consume the other. Merging them into a single annual figure is wrong in both directions. 3. SONDERZAHLUNGEN CARRY DIFFERENT RATES. The Arbeiterkammerumlage and the Wohnbauförderungsbeitrag are not levied on Sonderzahlungen at all. The employee rate on a Sonderzahlung is therefore 17,07 %, not 18,07 % (0,5 AK + 0,5 WBF removed), and the employer rate is 20,48 %, not 20,98 % (0,5 WBF removed). Carinthia is the express exception for the Landarbeiterkammerumlage. Applying the running-pay percentages to the 13th and 14th salaries over-deducts. 4. THE UNEMPLOYMENT RATE IS 5,9 %, SPLIT 2,95 / 2,95 — NOT 6 % SPLIT 3 / 3. Changed with effect from 1 January 2024. And the EMPLOYEE side is graduated at low pay: 0 % up to EUR 2,225 monthly, 1 % to EUR 2,427, 2 % to EUR 2,630, then the full 2,95 %. These are step bands applied to the whole base, not marginal bands, and they are re-set every January with the Aufwertungszahl. The EMPLOYER pays 2,95 % throughout — the relief is on the payslip only, never on employment cost. 5. HEALTH INSURANCE IS EMPLOYEE-WEIGHTED. 3,87 % employee against 3,78 % employer. Unusual in Europe, and the reverse of what a generic model assumes. 6. THE BETRIEBLICHE VORSORGE CONTRIBUTION IS UNCAPPED. 1,53 % on the full Entgelt including Sonderzahlungen, with no Höchstbeitragsgrundlage. For an employee on EUR 12,000 a month this is EUR 183,60 where a ceiling-capped calculation would produce EUR 106. It is also NOT payable in the first month of an employment relationship. Both rules are routinely missed. 7. THE WOHNBAUFÖRDERUNGSBEITRAG IS SUB-NATIONAL AND VIENNA CHANGED ON 1 JANUARY 2026. Since the Wohnbauförderungsbeitragsgesetz 2018 the rate is a Land competence. Eight Bundesländer remain at 1,0 % (0,5 / 0,5); Vienna moved to 1,5 % (0,75 / 0,75) on 1 January 2026. Vienna totals are therefore 18,32 % employee / 21,23 % employer against 18,07 % / 20,98 % elsewhere. The trigger is the Bundesland of the Betriebsstätte, not the employee's residence. 8. TWO DIFFERENT AGE CUT-OFFS, AND THEY ARE NOT THE SAME AGE. The 1,1 % Unfallversicherung contribution stops from the calendar month AFTER the 60th birthday. The IESG-Zuschlag runs until 63. The Dienstgeberbeitrag zum FLAF stops from the calendar month after the 60th birthday. Arbeitslosenversicherung stops on satisfying the conditions for an old-age pension. A single 'older worker' flag will get at least one of these wrong. 9. THREE OF THE CHARGES ARE NOT ASVG CONTRIBUTIONS AND ARE NOT PAID TO THE ÖGK. The Dienstgeberbeitrag zum FLAF (3,7 %), the Zuschlag zum Dienstgeberbeitrag (0,31–0,40 % by Bundesland) and the Kommunalsteuer (3 %, Kommunalsteuergesetz 1993) are levies administered with the Lohnsteuer by the Finanzamt and the municipality. They never appear on the ÖGK Beitragsnachweisung, they have NO ceiling, and they are employer-only. Adding them, an ordinary Austrian employer outside Vienna carries roughly 20,98 % ASVG-side + 1,53 % BV + 3,7 % DB + about 0,35 % DZ + 3,0 % Kommunalsteuer, i.e. of the order of 29,5 % of gross before Sonderzahlung effects. Vienna employers additionally owe the Dienstgeberabgabe der Gemeinde Wien (the 'U-Bahn-Steuer'), a flat EUR 2,00 per employee per commenced week. 10. THE ACCIDENT RATE IS FLAT, NOT RISK-RATED. 1,1 % for every private-sector employer regardless of industry or claims history. There is no tariff table and no experience rating — the opposite of Germany, Finland, Switzerland and Norway. Do not build an industry-code lookup for Austria. 11. MARGINAL EMPLOYMENT IS A DIFFERENT REGIME, NOT A REDUCED ONE. The Geringfügigkeitsgrenze is EUR 551,10 per month for 2026 and was DELIBERATELY NOT UPRATED — the Budgetbegleitgesetz 2025 froze it at the 2025 level, so unlike every other figure in this record it did not move with the Aufwertungszahl 1,073. Below it the employee pays no ASVG contribution (optional self-insurance aside) and the employer pays only Unfallversicherung 1,1 % and the BV-Beitrag. Where an employer's total monthly wage bill for marginally employed staff exceeds 1,5 times that threshold — EUR 826,65 for 2026 — the employer additionally owes the pauschalierte Dienstgeberabgabe under ASVG § 53a at 19,4 % of that wage sum, which with the 1,1 % accident contribution gives 20,5 %. 12. DEDUCTIBILITY. Compulsory employee social insurance contributions, the Arbeiterkammerumlage and the Wohnbauförderungsbeitrag are deductible from the employee's income-tax base as Werbungskosten under EStG 1988 § 16 Abs. 1 Z 4, and are taken off before the Lohnsteuer tariff is applied. Net pay is therefore gross less contributions, then taxed — the opposite order from countries such as South Africa. Employer-borne branches are business expenses and the employee-deductibility question does not arise, so tax_deductible is left unset for them. 13. ARBEITER AND ANGESTELLTE ARE NOW IDENTICAL. The historic blue-collar/white-collar rate differential in Krankenversicherung was abolished on 1 January 2020. Any table that still shows different KV rates for Arbeiter and Angestellte is at least six years stale. Apprentices remain genuinely different (KV 3,35 % split 1,67 / 1,68, no employer accident contribution). SUB-NATIONAL VARIATION: real but narrow, and confined to two charges. (a) The Wohnbauförderungsbeitrag — 1,0 % in eight Bundesländer, 1,5 % in Vienna from 1 January 2026 — is the only branch where the employee's own deduction varies by region. (b) The Zuschlag zum Dienstgeberbeitrag varies across all nine Bundesländer from 0,31 % (Upper Austria) to 0,40 % (Burgenland) and is employer-only. Both key off the Bundesland of the Betriebsstätte. Everything else — ASVG rates, the ceiling, the Geringfügigkeitsgrenze, the Dienstgeberbeitrag, the Kommunalsteuer rate — is uniform nationally. Do not model AT-9/AT-1 etc. as rate dimensions for any other branch. WHAT WE DO NOT PUT A NUMBER ON: 1. The Zuschlag zum Dienstgeberbeitrag as a single national rate — rate_employer and rate_total returned null deliberately. It is fixed per Landeskammer under WKG § 122 and there is no national figure; the full nine-Land table for 2026 is served in that branch's notes instead. 2. BUAK (Bauarbeiter-Urlaubs- und Abfertigungskasse) levies — not priced. Construction employers within the BUAG scope owe substantial additional Zuschläge for holiday and severance funding, set by collective agreement and BUAK regulation rather than by a single statutory percentage. The Schlechtwetterentschädigungsbeitrag served here is a separate, statutory charge and is not a substitute for them. 3. Pensionskassen and betriebliche Kollektivversicherung contributions — not modelled. Occupational pension provision beyond the statutory Pensionsversicherung is contractual in Austria, not mandatory, and has no statutory rate. 4. The Kommunalsteuer (3 %) and the Vienna Dienstgeberabgabe (EUR 2,00 per employee per week) are described in the scheme notes but not given branch entries: they are municipal taxes on the wage bill under the Kommunalsteuergesetz 1993 and Vienna's Dienstgeberabgabegesetz, not social-insurance contributions, and they confer no insurance entitlement. They must nonetheless be included in any true cost-of-employment figure. 5. Reduced pension contribution rates during the deferral bonus phase, and the various Altersteilzeit and Kombilohn subsidy schemes, are noted but not priced — they depend on individual employee circumstances that cannot be derived from a rate table. ALREADY LEGISLATED, NOT YET IN FORCE: no change to any Austrian contribution percentage is currently on the statute book for 2027. What WILL move, and when: 1. THE HÖCHSTBEITRAGSGRUNDLAGE AND ALL AUFWERTUNGSZAHL-LINKED FIGURES are re-set every 1 January by Kundmachung of the Aufwertungszahl under ASVG § 108. The 2027 values are normally published in the autumn of 2026. RE-VERIFY FROM 2026-11-01. 2. THE ARBEITSLOSENVERSICHERUNG REDUCED-RATE BANDS (EUR 2,225 / 2,427 / 2,630 for 2026) move with the same Aufwertungszahl each January. RE-VERIFY FROM 2026-11-01. 3. THE GERINGFÜGIGKEITSGRENZE was frozen for 2026 at EUR 551,10 by the Budgetbegleitgesetz 2025. Whether the freeze continues into 2027 depends on the next budget legislation, so it cannot be projected by applying the Aufwertungszahl. RE-VERIFY FROM 2026-11-01. 4. THE IESG-ZUSCHLAG is set by ministerial regulation each year and has changed three times since 2020 (0,45 % to 0,20 % to 0,10 %). RE-VERIFY FROM 2026-12-01. 5. THE ZUSCHLAG ZUM DIENSTGEBERBEITRAG is re-resolved annually by each of the nine Landeskammern; two Länder moved for 2026. RE-VERIFY FROM 2026-12-15. 6. THE WOHNBAUFÖRDERUNGSBEITRAG is now a Land competence and Vienna has shown that Länder will use it. Any Landesgesetz can move it with effect from a January. RE-VERIFY FROM 2026-12-01. SOURCING CAVEATS: VERIFIED BY FETCHING — the Österreichische Gesundheitskasse's own Sozialversicherungswerte für 2026 page (Höchstbeitragsgrundlagen EUR 231,00 daily / EUR 6,930,00 monthly / EUR 13,860,00 Sonderzahlungen; Geringfügigkeitsgrenze EUR 551,10; KV 7,65 %, UV 1,10 %, PV 22,80 %, ALV 5,90 %, AK-Umlage 0,50 %, IESG-Zuschlag 0,10 %, Nachtschwerarbeit 3,80 %, Schlechtwetter 1,40 %, WBF 1,00 % and 1,50 % in Vienna, Betriebliche Vorsorge 1,53 %); the ÖGK Voraussichtliche Werte 2026 page (Aufwertungszahl 1,073, Dienstgeberabgabe threshold EUR 826,65, and the four Arbeitslosenversicherung employee bands EUR 2,225 / 2,427 / 2,630); the ÖGK Höchstbeitragsgrundlagen page, which states "Die allgemeinen Beiträge, Nebenbeiträge und Umlagen sind bis zur Höchstbeitragsgrundlage zu entrichten" and that Betriebliche Vorsorge contributions are outside the ceiling; the ÖGK Beitragsgrundlage — Sonderfälle page for the Sonderzahlung exemptions; ASVG § 51 in full, giving the 7,65 % / 1,1 % / 22,8 % rates and the 3,87 / 3,78 and 10,25 / 12,55 splits verbatim; and oesterreich.gv.at for the age cut-offs, which states verbatim "Für Frauen und Männer ab 60 Jahren fällt dieser Beitrag ab dem auf den 60. Geburtstag folgenden Kalendermonat weg" and "Auch der IESG-Zuschlag ist von der Dienstgeberin/vom Dienstgeber zu entrichten bis die/der Arbeitnehmende 63 Jahre alt ist". COULD NOT READ: the RIS (Rechtsinformationssystem des Bundes) returned HTTP 503 on every attempt during this pass, so the consolidated official texts of AlVG §§ 2 and 2a, IESG § 12, AKG § 61, BMSVG § 6, FLAG § 41, WKG § 122, NSchG § 5 and BSchEG § 6 were not opened directly. The RATES for every one of those provisions are taken from the ÖGK's own published 2026 values, which is the administering institution's primary statement; the PARAGRAPH REFERENCES are as commonly cited and should be re-checked against RIS when it is reachable. ASVG § 51 was read in full from a consolidated text and its figures match the ÖGK page exactly. INFERRED, NOT READ AS A STATED FIGURE: the 18,07 % / 20,98 % employee and employer totals, the 17,07 % / 20,48 % Sonderzahlung totals, the Vienna 18,32 % / 21,23 % totals, and the approximate 29,5 % all-in employer cost are arithmetic from the verified component rates, not quoted anywhere. The 2026 Zuschlag zum Dienstgeberbeitrag rates by Bundesland and the 3,7 % Dienstgeberbeitrag are from the Wirtschaftskammer's own Lohnverrechnung guidance rather than from the resolutions and FLAG text themselves. Reported branches are those applying to an ordinary private-sector employee in ASVG Vollversicherung. Not covered: apprentices, marginally employed persons, freie Dienstnehmer, the GSVG/FSVG/BSVG schemes for the self-employed and farmers, civil servants under B-KUVG, and posted workers whose applicable law is determined by Regulation (EC) No 883/2004. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://euroref.dev/v1/at/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/at/social-contributions/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/at/social-contributions

Other Austria series: Policy interest rate · Value added tax (Umsatzsteuer / Mehrwertsteuer) · VAT registration threshold · Statutory national minimum wage · Public holidays · Consumer price inflation (VPI, year-on-year) · Corporate income tax (Körperschaftsteuer) · Withholding tax rates · Personal income tax (Einkommensteuer) · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory interest (gesetzliche Zinsen)

The same figure elsewhere: Belgium · Bulgaria · Croatia · Cyprus · Czech Republic · all 34