Marginal employment 2026

Definition

Marginal employment exists when the monthly pay does not exceed the marginal-earnings limit of €551.10 (2026) (§ 5 (1) Z 2 and (2) ASVG). The employee is then exempt from full insurance (accident-insured only) and may opt into voluntary health and pension self-insurance.

Limits and rates by year

What the employer pays

The employer always pays accident insurance of 1.10 %. Once the total of all marginal wages in the business exceeds €826.65/month (1.5× the limit), the flat marginal-employment levy (DGA) of 19.40 % is added. Municipal tax, the employer contribution and occupational provision also apply. From 1 January 2027 the DGA rises to 23.00 %.

• In the calculator: Marginal employment is modelled as its own employment type: below the limit the employee pays no social insurance (net = gross), while the employer pays accident insurance and, above the threshold, the employer levy. Pick “geringfügige Beschäftigung” in the gross-to-net or the employer-cost calculator for a cent-accurate result.

See also

• Salaried employee, what applies above the limit: full insurance.
• Contribution rates, the full-insurance rates.