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Social insurance and non-wage labor cost

Social insurance and non-wage labor cost

Last reviewed 21 Aug 2023

Social insurance

Statutory health, accident and pension insurance for all employed and self-employed persons

Contribution rates and maximum contributions

The contribution basis for the calculation of the social insurance of employed persons is limited to a minimum of ALL 34,000 (EUR 297) per month. Starting from April1, 2023 it will become ALL 40,000 (EUR 350).
The calculation of the health insurance for the self-employed is done based on the double amount of the minimum contribution basis as mentioned above.
The contribution basis for social insurance of employed persons is limited to a maximum of ALL 176,421 (EUR 1,544)
There is no contribution ceiling for the calculation of health insurance. Health insurance is based on gross salary.

Self-employed persons

Health insurance

3,4%

Pension insurance

21,6%

Obligatory pension fund

N/A

Accident insurance

N/A

Maximum contribution

The calculation of the health insurance for the self-employed is done based on the double amount of the minimum contribution basis as mentioned above.

Employed persons

Health and accident insurance

4.8% (3.91 % employer, 2.39% employee)

Pension insurance

21.6 % (12.79 % employer, 8.81 % employee)

Maximum contribution

The contribution basis for social insurance of employed persons is limited to a maximum of ALL 176,421 (EUR 1,544)
There is no contribution ceiling for the calculation of health insurance. Health insurance is based on gross salary.

Others

N/A

Severance fund

N/A

Non-wage labor cost

N/A

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