Apprentice
Definition
An apprentice (Lehrling) is in an apprenticeship combining work and training. They are compulsorily insured under ASVG but carry a reduced contribution burden: no accident insurance during the apprenticeship (cover still applies) and reduced unemployment insurance (1.15 % employee / 1.15 % employer, 0 % or 1 % at low income).
In the calculator
The apprentice is modelled as its own employment type: reduced health-insurance rate, no unemployment insurance below the marginal-earnings threshold, and no chamber levy or housing subsidy. Pick “Lehrling” as the employment type in the gross-to-net calculator or the employer-cost calculator for a cent-accurate result.
Sources: ASVG, WKO "Beitragswesen Lehrlinge 2026", ÖGK.