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Social insurance and non-wage labor cost

Social insurance and non-wage labor cost

Last reviewed 09 Mar 2023

Social insurance

Statutory health, accident and pension insurance

Contribution rates and maximum contributions

Self-employed persons

Health insurance

6.80 %

Pension insurance

18.50 %

Obligatory pension fund

1.53 %

Accident insurance

EUR 11.35 per month

Maximum contribution

Contributions limited to a maximum of EUR 7,070.00 per month

Employed persons

Health and accident insurance

8.75 % (of which 3.87 % is the employee’s share)

Pension insurance

22.8 % (of which 10.25 % is the employee’s share)

Maximum contribution

Contributions limited to a maximum of EUR 6,060.00 per month (14 times a year)

Others

There is also unemployment insurance, and other ancillary contributions (e.g., Chamber of Labour levy)

Severance fund

1,53 %, no limit

Non-wage labor cost

Besides the employer contribution to social insurance, the employer has to bear non-wage labor costs in terms of a contribution to the family fund, a supplement to the employee contribution, community tax (also for independent contractors as defined by Austrian labor law). The contributions amount to about 7.3% and have no ceiling (Reduction to approx 7,1% possible as of 2023; generally from 2025).

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