Social Insurance Contribution Rates 2026 (SV-Beitragssätze, § 51 ASVG)
Definition
The social insurance contribution rates are the percentages at which § 51 ASVG charges health, pension and unemployment insurance on gross pay, up to the Höchstbeitragsgrundlage. Employee and employer each pay their own share. On regular pay only, the AK levy and the housing contribution (Wohnbauförderungsbeitrag) are added, for the employer also accident insurance. In 2026, 18.32 % of regular gross is deducted in Vienna, and the employer adds 21.23 %.
Employee contribution rates
The split between KV and PV follows the BVAEB contribution tables. KV, PV and AV apply to regular and special pay, AK and WBF to regular pay only. WBF is shown separately for Vienna and the other eight Länder (Vienna: raised by LGBl. Wien Nr. 73/2025 from 1 January 2026).
Employer contribution rates
The employer side also carries accident insurance (regular pay only) and the employer WBF share. Municipal tax, DB and DZ are not social insurance contributions; those payroll levies have their own glossary pages in the employer category.
AV reduction for low incomes (§ 2a AMPFG)
The unemployment insurance share scales down for low monthly gross pay. It is checked monthly on the employee share, and separately: regular pay against its own contribution base, a month's special payments against their combined total. The two are never added together, so one month can carry two different rates. Each is measured on gross before the contribution ceiling. The thresholds are adjusted every year; each cell shows the step's upper limit and the AV share below it, above the last step the full rate applies.
2027: employment starting on or after 1 January 2027 has its own staircase (€2,327: 1.00 %, €2,539: 2.00 %).
Example: gross €4,230/month (Vienna, 2026)
The median full-time salary 2026 (forecast) is below the Höchstbeitragsgrundlage and above the AV reduction, so the full rates apply. Regular, employee: €4,230 × 18.32 % = €774.94/month (KV, PV and AV 17.07 %, AK 0.50 %, WBF 0.75 %). 13th and 14th, employee: €4,230 × 17.07 % = €722.06 per payment (no AK, no WBF). Regular, employer: €4,230 × 21.23 % = €898.03/month (KV, PV, AV and IESG 19.38 %, UV 1.10 %, WBF 0.75 %). 13th and 14th, employer: €4,230 × 19.38 % = €819.77 per payment.
See also
- Höchstbeitragsgrundlage (HBG), the SI cap, monthly for regular pay, yearly for special payments.
- Wohnbauförderungsbeitrag, Vienna 2026 0.75 % per side, the other Länder 0.50 %.
- Special payments (13th and 14th), their own base and a yearly cap of twice the monthly HBG.
- •§ 51 ASVG
- •§ 45 Abs 1 ASVG (HBG)
- •§ 2a AMPFG (AV-Reduktion)
- •§ 2 Wohnbauförderungsbeitragsgesetz 2018
- •LGBl. Wien Nr. 73/2025 (ab 1.1.2026)
- •ÖGK DGservice 4/2025 (getrennte Beurteilung von laufendem Bezug und Sonderzahlung)
- •BVAEB „Beitragsrechtliche Werte in der Sozialversicherung 2026“