Equalisation supplement

Definition

The Ausgleichszulage tops a low pension up to a minimum, the reference rate (Richtsatz, §§ 292 to 299 ASVG). If the gross pension and any other net income together fall short of the reference rate, the pension insurance pays the difference. For married couples and registered partners living together a higher rate applies and the partner's net income counts as well, as do maintenance claims (§ 294 ASVG); for each child the rate rises by a separate amount. It requires lawful habitual residence in Austria (§ 292 (1) ASVG). The Ausgleichszulage is paid fourteen times a year, including with the 13th and 14th pension, and health insurance is deducted from it too (§ 73 (1) ASVG). It is subject to wage tax like the pension (§ 25 (1) Z 3 lit f EStG), only the part from the per-child increase is tax-free (§ 3 (1) Z 4 lit f EStG); on an income at the reference rate, however, the pensioner tax credit leaves no wage tax due.

Example 2026

A single pensioner receives a gross pension of €1,000.00 in 2026 and has no other income. The reference rate is €1,308.39, so the Ausgleichszulage is €308.39 a month, fourteen times a year.

Reference rates since 2002

Bonus after long insurance

Anyone with at least 30 or 40 contribution years from employment (360 or 480 contribution months, up to 60 months of child-raising count) and a total income below a separate limit also receives a bonus (§ 299a ASVG). Paid with the Ausgleichszulage it is called Ausgleichszulagenbonus, without it Pensionsbonus. It lifts the floor for long-insured people above the reference rate.