Social Insurance
Austrian social insurance is structured per § 51 ASVG into health (KV), pension (PV) and unemployment (AV) insurance. Contributions are split between employee and employer, the split differs by branch. A central limit is the Höchstbeitragsgrundlage (HBG): above this gross, contributions stop growing. Bundesland-specific add-ons like the housing-fund levy apply separately.
Key figures 2026
What changed 2026
- Vienna housing-fund levy raised from 0.5 % to 0.75 % per side (LGBl. Wien Nr. 73/2025, effective 1.1.2026), only Bundesland to use the rate-autonomy under § 1 Abs. 2 WBFG. More →
- Contribution cap raised from €6,450/mo (2025) to €6,930/mo, adjustment per ASVG indexing factor. More →
- AV reduction (§ 2a AMPFG): low-income thresholds for reduced AV rates indexed annually (€2,225 / €2,427 / €2,630 in 2026).
Terms in this topic
- Höchstbeitragsgrundlage (HBG)
The SI cap, above this gross, SI contributions stop growing. 2026: €6,930/mo.
- New business relief (NeuFöG)
Health insurance fixed at the minimum base for the first two years, without reassessment. Pension is unaffected.
- SI contribution rates (§ 51 ASVG)
KV / PV / AV + IESG + UV, employee/employer shares by branch, AV-reduction bands, HBG cap interaction.
- SVS contribution base (GSVG)
Profit before social insurance, floored and capped. Provisional contributions with a later reassessment.
- Wohnbauförderungsbeitrag (employee side)
Per-Land levy for social housing, employee share by Bundesland, what gets deducted from gross.
Related terms
- Sonderbezüge (13th & 14th salary)Steuer
Special payments have their own SI treatment: no AK levy, no WBF, separate annual cap of 2× HBG/Mo instead of monthly capping.
- Lohnkosten (employer total)DG
Employer SI is the largest component of payroll add-ons, combined with KommSt, DB, DZ and MVK it forms the full markup over gross.