Social Insurance Contribution Rates (SV-Beitragssätze, §51 ASVG)
Scope of this page
This page is the per-branch rate breakdown under § 51 ASVG, the three mandatory branches (KV / PV / AV), employee and employer shares per branch, AK levy, housing-fund (WBF), plus the special rules (low-income AV reduction, separate treatment of 13th/14th payments). The broader introduction to Austrian social insurance lives on the category page .
Employee contribution rates
Current-year values read live from the calc engine, historic years hardcoded (BVAEB rate PDF), future years not yet set (»—«). KV + PV + AV apply to ongoing AND special pay. AK and WBF apply to ongoing only. WBF shown separately for the 8 standard Länder and Vienna, Vienna lifted to 0.75 % per LGBl. Wien 73/2025 effective 1.1.2026.
AV reduction for low incomes (§ 2a AMPFG) 2026
The unemployment-insurance share scales down for low monthly gross income. Checked monthly against the ongoing contribution base (employee share only); 13th/14th are not affected. Thresholds are updated annually via AMPFG (Labour-Market-Policy Financing Act), values below are for 2026.
Employer contribution rates
Employer side adds UV (accident insurance, 1,10 % ongoing) and the WBF employer share. KommSt, DB and DZ are not SV contributions, those payroll surcharges live in the DG category.
Example: gross €4,000/month (Vienna, 2026)
Ongoing employee: €4,000 × 18,32 % = € 733/month (KV+PV+AV 17,07 % + AK 0,50 % + WBF 0,75 %). 13th / 14th employee: €4,000 × 17,07 % each = € 683 per payment (no AK, no WBF). Ongoing employer: €4,000 × 21,23 % = € 849/month. 13th / 14th employer: €4,000 × 19,38 % each = € 775 per payment.
See also
- Höchstbeitragsgrundlage (HBG) , the SI cap, monthly for ongoing pay, yearly for special payments.
- Wohnbauförderungsbeitrag , Vienna alone raised to 0.75 % per side effective 1.1.2026.
- Sonderbezüge (13. & 14.) , their own base + a yearly cap of 2 × HBG/month.
Sources: § 51 ASVG, § 45 Abs 1 ASVG (HBG), § 2a AMPFG (AV-Reduktion), § 1 Wohnbauförderungsbeitragsgesetz 2018, BVAEB "Beitragsrechtliche Werte in der Sozialversicherung 2026", BGBl. II Nr. 263/2025.