Wage worker
Definition
A wage worker (Arbeiter) is, like a salaried employee, in a genuine employment relationship (§ 4 (2) ASVG), traditionally in a mainly manual role, and fully insured under the ASVG. In 2026 they pay 17.07 % for health, pension and unemployment insurance, the employer 20.48 % including accident insurance, exactly as for salaried employees. For the levies the distinction hardly matters today.
Same contributions as salaried employees
Since the harmonisation of wage workers and salaried employees the social insurance rates are identical (KV, PV, AV, UV), and the employer's payroll add-ons are the same too. Differences today are in labour law (separate collective agreements, some different notice rules), not in the percentages. That is why the calculators treat both the same; a worked example is on the salaried employee page.
See also
- Salaried employee, the same levies, with a worked example.
- Contribution rates, the rates per branch and year.
- •§ 4 Abs 2 und § 51 ASVG (RIS)