Austria Social Contributions Guide 2026
Austria's social insurance system (Sozialversicherung) covers health, pension, unemployment, accident, and long-term care insurance. Employees pay roughly 12-18% of gross salary, while employers contribute around 20-25%. Self-employed individuals contribute under ASVG or GSVG depending on their profession.
The Austrian social security system is mandatory for all employees and self-employed persons. Contributions are calculated as a percentage of gross income up to a Höchstbeitragsgrundlage (maximum contribution base), which in 2026 is approximately €6,060/month. Above this ceiling, no further social insurance contributions are due.
Employee Contributions (~12-18%)
Employees pay a combined rate of roughly 18.07% of gross salary up to the ceiling, broken down as: Health insurance (Krankenversicherung) ~3.87%, Pension insurance (Pensionsversicherung) 10.25%, Unemployment insurance (Arbeitslosenversicherung) 3.00%, Accident insurance (Unfallversicherung) 0% (paid fully by employer), and Long-term care (Pflegeversicherung) ~0.95% for those over 18 without children (additional 0.05% for those with children). The exact employee rate varies slightly based on the Krankenkasse region and family situation.
Employer Contributions (~20-25%)
Employers pay approximately 20.98% plus additional funds: Health insurance ~3.78%, Pension insurance 12.55%, Unemployment insurance 3.00%, Accident insurance 1.30%, Long-term care ~0.95%, plus contributions to the Insolvenz-Entgeltsicherungsfonds (IE) ~0.55%, Wohnbauförderung (housing subsidy) 0.50%, and the Family Burden Equalisation Fund (FLAF) ~3.70%. Total employer cost often exceeds 23-25% of gross salary. Employers must also pay the Kommunalsteuer (local tax) of 3% on gross wages.
Self-Employed (ASVG/GSVG)
Self-employed individuals fall under GSVG (Gewerbliches Sozialversicherungsgesetz) for tradespeople or ASVG (Allgemeines Sozialversicherungsgesetz) for freelancers resembling employees. GSVG rates in 2026: Pension insurance 18.50%, Health insurance 7.65%, Accident insurance ~1.30%, total ~27.45% of profit. The minimum contribution base is approximately €1,000/month. The first year of self-employment often qualifies for reduced rates. Optional contributions to unemployment insurance (Selbständigenvorsorge) are available.
FAQs
What is the maximum contribution base in 2026?
The Höchstbeitragsgrundlage is approximately €6,060 per month (€72,720 annually). Income above this threshold is not subject to social insurance contributions. The daily equivalent is roughly €203. There are separate higher ceilings for special payments (13th/14th-month salary).
Are social contributions tax-deductible?
Yes. All mandatory social insurance contributions are fully deductible as Sonderausgaben (special expenses) in your annual tax return (Arbeitnehmerveranlagung). This effectively reduces your income tax burden. Voluntary top-up contributions to the pension system are also deductible up to certain limits.
Can I opt out if I have private insurance?
No. Social insurance is mandatory for anyone employed or self-employed in Austria. You cannot opt out even if you hold private health or pension insurance. However, certain marginal employees (geringfügig Beschäftigte earning under ~€520/month) are exempt from compulsory insurance unless they opt in voluntarily.