Contract types
How someone is engaged decides which levies apply and who bears them. A genuine employment contract (Angestellter or Arbeiter) triggers the full payroll add-on costs. A free service contract is also ASVG-insured, but without the housing-fund levy and without a statutory 13th/14th salary. A Werkvertrag is genuine self-employment: the contractor insures themselves (GSVG/SVS) and the client pays no payroll levies. This category sorts the contract types and shows what each costs the employer or client.
Key figures 2026
What changed 2026
- Freelance contract SI cap €8,085/mo instead of €7,525. More →
Terms in this topic
- Apprentice
ASVG with a reduced burden: no accident insurance, reduced unemployment insurance. Own rules.
- Civil servant
Own system (B-KUVG, BVAEB) instead of ASVG, own pension, usually no unemployment insurance.
- Contract for work (Werkvertrag)
Self-employed, GSVG-insured, no payroll levies for the client. Cost = the fee.
- Freelance service contract
ASVG-insured like an employee, but no housing levy and no 13th/14th. Monthly cap €8,085.
- Marginal employment
Up to €551.10/mo (2026) accident insurance only, no employee SI. Employer levy from €826.65/mo per business.
- Salaried employee
Genuine ASVG employment, full payroll levies and 13th/14th salary. Covered in the calculator.
- Sole proprietor / new self-employed
GSVG-insured via SVS: PV 18.50 %, KV 6.80 %, self-borne. Minimum base €551.10/mo.
- Wage worker
Like the salaried employee, SI rates identical since harmonisation. The difference today is in labour law.