Austria Employee Social Insurance 2026: Contributions Explained
Austrian employees pay social insurance contributions of roughly 18% of gross salary in 2026, covering health insurance (KV 3.87%), pension insurance (PV 10.25%), unemployment insurance (ALV up to 2.95%), and smaller levies — all capped at the monthly Höchstbeitragsgrundlage of €6,930. Workers earning below the Geringfügigkeitsgrenze of €551.10 per month owe no mandatory ASVG contributions. Rates are sourced from the official ÖGK contribution table for 2026; consult your payroll department or a tax adviser for individual questions.
How ASVG mandatory insurance works for employees
Every employee covered by the Allgemeines Sozialversicherungsgesetz (ASVG) is automatically enrolled in health insurance (Krankenversicherung / KV), pension insurance (Pensionsversicherung / PV), accident insurance (Unfallversicherung / UV), and unemployment insurance (Arbeitslosenversicherung / ALV). Contributions are split between the employer and employee — accident insurance (UV) is paid entirely by the employer. The Österreichische Gesundheitskasse (ÖGK) collects and administers contributions for most workers. All figures on this page are sourced from ÖGK official values for 2026.
Employee contribution rates in 2026
The employee-side ASVG contribution rates in 2026 are: health insurance (KV) 3.87%; pension insurance (PV) 10.25%; unemployment insurance (ALV) on a sliding scale reaching a maximum of 2.95%; housing levy (Wohnbauförderungsbeitrag / WBF) at 0.50% outside Vienna or 0.75% in Vienna (provisional 50/50 split of the combined rate); and the chamber of labour levy (Arbeiterkammerbeitrag / AK) at approximately 0.50%. Accident insurance (UV) is paid entirely by the employer at 1.10% — the employee contributes nothing for UV. At a salary above the ALV threshold the combined employee rate is approximately 18.07% (outside Vienna).
The ALV sliding scale: lower contributions for lower earners
The employee ALV rate follows a three-step sliding scale in 2026. If the monthly contribution base (gross salary capped at the HBG) is €2,225 or below, no ALV is due (0%). Between €2,225 and €2,427 the rate is 1%; between €2,427 and €2,630 it is 2%; above €2,630 the full 2.95% rate applies. The sliding scale applies only to regular monthly pay (laufende Bezüge) — all holiday and Christmas bonuses (Sonderzahlungen) are always assessed at the full 2.95% rate regardless of the salary level.
Contribution ceiling (HBG) and the marginal-employment threshold
Social insurance contributions are calculated only up to the Höchstbeitragsgrundlage (HBG) of €6,930 per month in 2026, equivalent to €83,160 per year for regular pay. A separate annual ceiling of €13,860 applies to Sonderzahlungen. Salaries above €6,930 are SV-free at the margin — income tax continues to rise on the full uncapped amount. At the lower end, the Geringfügigkeitsgrenze of €551.10 per month is the marginal-employment threshold: workers earning below this are classified as geringfügig beschäftigt and owe no mandatory ASVG contributions.
Employer contributions and total employment cost
Employers pay their own ASVG contributions on top of the gross salary: KV 3.78%, PV 12.55%, ALV 2.95% (no sliding scale on the employer side), UV 1.10%, and IESG (insolvency wage protection) 0.10%. Additional employer-only levies include the BMSVG severance provision (Abfertigung Neu) at 1.53%, the Dienstgeberbeitrag (DB) to the family burden fund at 3.70%, and Kommunalsteuer (municipal payroll tax) at 3.00%. These charges do not appear on the employee payslip but represent a significant component of total labour costs.
FAQ
What social insurance contributions does an Austrian employee pay in 2026?
Health insurance (KV) at 3.87%, pension insurance (PV) at 10.25%, unemployment insurance (ALV) at a sliding rate up to 2.95%, housing levy (WBF) at 0.50% (0.75% in Vienna), and the chamber of labour levy (AK) at approximately 0.50% — all applied to the contribution base capped at €6,930 per month. Accident insurance (UV) is paid solely by the employer. All figures are from ÖGK official values for 2026.
What happens to social insurance contributions above the €6,930 monthly ceiling?
No social insurance contributions are due on the portion of salary above €6,930 per month. Only income tax continues to increase on the full uncapped salary above the ceiling. Higher earners therefore pay a lower effective social insurance rate as a percentage of their total gross pay.
What is the Geringfügigkeitsgrenze and who does it affect?
The Geringfügigkeitsgrenze is the marginal-employment threshold, set at €551.10 per month in 2026. Workers whose regular monthly earnings fall below this amount are considered geringfügig beschäftigt (marginally employed): they owe no mandatory ASVG contributions and are not covered by unemployment or health insurance through their employer. They can opt into voluntary health insurance via ÖGK at their own cost.
Why does Vienna have a higher WBF rate than other provinces?
The Wohnbauförderungsbeitrag (housing levy) is set at the provincial level. Vienna applies a higher combined rate of 1.50% versus 1.00% in all other Bundesländer. The employee and employer portions are assumed to be split 50/50 based on the ÖGK combined rate — the exact per-party split is provisional and should be confirmed with your payroll provider.
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.