Maximum Contribution Base 2026 (Höchstbeitragsgrundlage, HBG)

Definition

The Höchstbeitragsgrundlage (HBG, maximum contribution base) is the cap on the social insurance contribution base set by § 45 (1) ASVG. If you earn more, the excess incurs no further contributions. In 2026 it is €6,930 a month for regular pay and €13,860 a year for special payments (§ 54 (1) ASVG). The values are adjusted every year by Kundmachung with the Aufwertungszahl.

HBG values by year

Where the HBG applies

• Regular social insurance (KV, PV, AV, AK, WBF): the base is the monthly gross, at most the HBG. Above the HBG you pay no further contributions that month, so the next euro carries 0.00 % social insurance.
• Special payments (13th and 14th): a separate yearly cap of twice the monthly HBG (2026: €13,860). The cap covers both payments together: the 13th uses it up first, the 14th gets whatever remains.
• Pension: the contribution bases in the pension account are capped at the HBG; earning far above it does not buy a higher pension.
• Sick pay and maternity pay: the daily rate follows the gross, also capped at the HBG.
• Unemployment benefit: here too the gross counts only up to the HBG.

Example: gross €6,980/month (Vienna, 2026)

The example sits deliberately just above the HBG, because the cap only works there; the median full-time salary 2026 (€4,230, forecast) is well below it. Your gross is €50 above the monthly HBG. For regular social insurance the base is €6,930 instead of €6,980; compared with an uncapped contribution (18.32 % in Vienna) you save €9.16 a month. The special payments total €13,960, and the yearly cap of €13,860 binds: the 13th is fully assessed (€1,191.49 social insurance), the 14th only on €6,880 (€1,174.42); the last €100 are free of social insurance.

See also

• Special payments (§ 67), how the yearly cap interacts with the § 67 bands.
• SI contribution rates, which rates apply up to the HBG.
• Regular and special payments, why there are two caps.