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
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.
- Pensionssicherungsbeitrag (PSB)
Contribution on a federal civil servant's Ruhebezug, § 13a Pensionsgesetz, rate by start year plus 1.00 % since 2004.
- 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.