Severance Fund (Betriebliche Vorsorge, BV/MVK)

§6 BMSVG, employer contribution of 1.53 % to the pension fund, unchanged since the 2003 introduction.

Definition

The Betriebliche Vorsorge (BV), also known as Mitarbeitervorsorgekasse (MVK), is an employer-only contribution of 1,53 % of gross pay including special payments. Legal basis: § 6 Abs 1 BMSVG (Occupational Employee and Self-Employed Pension Act, since 1 January 2003 as "Abfertigung Neu"). Employer pays the contribution to a chosen pension fund that manages the capital, on termination of employment the employee can either claim the severance or roll it over. The first month of employment is exempt. Rate unchanged since the 2003 introduction.

BV rate by year

2025/2026 live from the rules files (at-YYYY.ts); 2024 hardcoded (unchanged since 2003 introduction). 2027 not yet set (»—»), but identical to 2026 unless the statute changes.

Levy
2024
2025
2026
2027
Applies to
BV / MVK (employer)
1,53 %
1,53 %
1,53 %
—
Ongoing + 13th/14th (from month 2)

Example: gross € 4.000/month (2026)

Ongoing: € 4.000 × 1,53 % = € 61,20/month. 13th/14th: € 4.000 × 1,53 % each = € 61,20. Yearly total: 14 × € 61,20 = € 856,80, paid by the employer to the chosen fund, part of total employer payroll cost alongside SI-DG, KommSt, DB and DZ.

See also

Try it in the gross-to-net calculator Try it in the employer-cost calculator

Sources: § 6 Abs 1 BMSVG (RIS), § 7 BMSVG (Beitragspflicht), Sozialministerium "Betriebliche Mitarbeiter- und Selbständigenvorsorge", BVAEB "Beitragsrechtliche Werte 2026".