Apprentice
Definition
An apprentice (Lehrling) is in an apprenticeship combining work and training. They are compulsorily insured under the ASVG but carry a reduced contribution burden: no accident insurance during the apprenticeship (cover still applies) and reduced unemployment insurance of 1.15 % each for apprentice and training company (§ 2 (1) AMPFG), 0.00 % or 1.00 % for the apprentice at low income (2026, § 2a AMPFG).
Rates by year
Rate
2024
2025
2026
2027
Health and pension insurance (apprentice)
11.92 %
11.92 %
11.92 %
11.92 %
Unemployment insurance, each side
1.15 %
1.15 %
1.15 %
1.15 %
Reduced AV up to monthly pay
€2,128
€2,262
€2,427
€2,327
Social insurance, training company
15.38 %
15.38 %
15.38 %
15.38 %
Up to the limit in the third row the apprentice pays less unemployment insurance, 0.00 % or 1.00 % in 2026. The training company pays no accident insurance and no IESG surcharge.
Special points
- In the calculator: The apprentice is modelled as its own employment type: reduced health insurance rate, unemployment insurance graded by income, and no chamber levy or housing levy. Pick “Lehrling” as the employment type in the gross-to-net or the employer-cost calculator for a cent-accurate result.
See also
- Salaried employee, the full rates after the apprenticeship.
- Contribution rates, all rates per branch.
- •ASVG
- •§ 2 Abs 1 und § 2a Arbeitsmarktpolitik-Finanzierungsgesetz (AMPFG) idF BGBl. I Nr. 152/2023 (ab 1.1.2024) (RIS)
- •BVAEB „Beitragsrechtliche Werte in der Sozialversicherung 2026“