Marginal employment

SI-free for the employee up to the marginal-earnings limit, with a flat marginal-employment levy for the business.

Definition

Marginal employment exists when the monthly pay does not exceed the marginal-earnings limit of EUR 551.10 (2026). The employee is then free of full-insurance SI (accident-insured only) and may opt into voluntary health + pension self-insurance.

What the employer pays

The employer pays a flat marginal-employment levy (DGA) once the total of all marginal wages in the business exceeds about EUR 826.65/month: 19.4 % plus 1.1 % accident insurance. Municipal tax, the employer contribution and occupational provision also apply.

In the calculator

Marginal employment is modelled as its own employment type: below the threshold the employee pays no social insurance (net = gross), while the employer pays accident insurance and, above 1.5× the threshold, the employer levy. Pick “geringfügige Beschäftigung” in the gross-to-net calculator or the employer-cost calculator for a cent-accurate result.

Sources: § 5 ASVG, WKO "Beitragswesen 2026", ÖGK.