Maximum Contribution Base (Höchstbeitragsgrundlage, HBG)

Definition

The Höchstbeitragsgrundlage (HBG, "maximum contribution base") is the cap on the Austrian social-insurance base income, set by § 45 ASVG. If you earn above the HBG, the excess incurs no further SI contributions, the contribution caps at what HBG itself produces. For 2026: € 6.930 per month for regular pay and € 13.860 per year (= 2 × HBG/Mo) for special payments. The values are inflation-adjusted each year by Kundmachung (BGBl. II).

HBG values by year

Where the HBG applies

• Regular SI (KV+PV+AV+AK+WBF): Contribution base is min(gross/mo, HBG/mo). Above the HBG the employee pays no additional SI on that month, effectively a 0 % marginal SI rate.
• Special payments (13th/14th): Separate yearly cap of 2 × HBG/Mo (2026: € 13.860). The cap is summed across both payments, the 13th uses up the budget first, the 14th takes whatever remains.
• Pension: Pension assessment base is HBG-capped, even with 40 years earning well above HBG, your pension is bounded by the HBG-derived maximum.
• Sick pay / maternity pay: Daily rate is computed from average gross, also HBG-capped.
• Unemployment benefits (AlG): Assessment base = min(gross, HBG) when computing the daily rate.

Example: Gross € 6.980 / month (2026)

Your gross sits € 50 above the monthly HBG. For regular SI the base is set at € 6.930 (instead of € 6.980), you save roughly € 9 in monthly SI compared to an uncapped contribution. For special payments the 13th + 14th total € 13.960, the yearly cap of € 13.860 binds: the 13th is fully assessed (€ 1.191,49 SI), the 14th only on € 6.880 (€ 1.174,42 SI); the last € 100 are SI-free.

See also

• §67 Sonstige Bezüge (13th & 14th salary) , how the yearly HBG cap interacts with the §67 staffel.