Social Security Contributions – Austria
Austria's comprehensive social security system covers health insurance, pension, unemployment, and accident insurance. Contributions are mandatory for all employees and shared between employers and employees. The system provides extensive benefits including healthcare, retirement pensions, and unemployment support.
Social Security Contributions
Austria's comprehensive social security system covers health insurance, pension, unemployment, and accident insurance. Contributions are mandatory for all employees and shared between employers and employees. The system provides extensive benefits including healthcare, retirement pensions, and unemployment support.
Employee Contributions (2026)
Total deducted from gross salary. Includes all social insurance branches: pension, health, unemployment, and minor contributions.
Largest component. Funds Austria's pay-as-you-go pension system. Provides retirement, disability, and survivor pensions.
Covers medical care, medications, hospital stays, and preventive services. Includes coverage for dependents at no extra cost in many cases.
Provides unemployment benefits (Arbeitslosengeld) and retraining support. Maximum benefit is 60% of net earnings (80% with family supplement).
Includes housing subsidy, chamber fees, and other minor levies. Exact rate varies slightly by profession and region.
Contributions only paid up to €6,930 monthly (€83,160 annually) in 2026. Income above this threshold not subject to social contributions.
Employer Contributions (2026)
Paid by employer on top of gross salary. Not deducted from employee pay. Includes various social insurance and payroll-related levies.
Employer's share of pension funding. Higher than employee rate to support aging population. Applied to gross salary up to maximum base.
Employer contribution to health system. Covers administrative costs and broader healthcare infrastructure funding.
Fully borne by employer. Covers workplace accidents and occupational diseases. Rate varies slightly by industry risk level.
Employer matches employee unemployment contribution. Funds unemployment benefits and job placement services.
Family burden equalization 3.7%, municipal tax 3%, chamber of commerce 0.31-0.40%, employee pension fund 1.53%. Vienna adds public transport levy €2/week/employee.
Self-Employed Contributions
Self-employed pay combined employer-employee rates. Minimum monthly contribution even during low-income months. Must contribute to pension and health insurance.
Only pay social security if annual income exceeds €6,613.20 (2025 threshold). Below this, voluntary insurance available.
Doctors, lawyers, architects pay to professional chambers. Similar rates to regular self-employed but different insurance structure.
Special Payment Treatment
Favorable rate for holiday and Christmas bonuses. Employer 20.48%, employee 17.07%. First €620 tax-free, then special progressive tax rate.
Maximum assessment basis for 13th and 14th month payments combined. Lower than regular salary contribution ceiling.
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