Payment of social security contributions

General information

The social security contribution covers the contributions to health insurance, pension insurance and accident insurance, etc. It is generally divided between the employee and the employer. The employee does not have to pay an accident insurance contribution. This is paid by the employer.

Both the employers contribution and the employee’s contribution must be transferred to the health insurance provider for all employees.

The health insurance provider collects the contributions and levies for accident insurance, pension insurance and other bodies and forwards these to the relevant body.

The amount of the employee’s and employer’s social security contributions is based on the contribution base (employees’ wage or salary) and the corresponding contribution rate.

The share of the employee (for a salaried employee, for example, approximately 18 percent of the total gross salary) and the employer (for a salaried employee, for example, approximately 23 percent of the gross salary) depends on the contribution basis (gross salary) and the corresponding contribution rate (employer share of unemployment insurance: 3 % + employee share of unemployment insurance: 3 % = total unemployment insurance contribution rate: 6 %).

Contributions only need to be paid up to the maximum contribution base, which is 6,060 Euro per month in 2024.

Enterprises affected

all employers

Requirements

the employment of employees

Deadlines

Both the employer’s contribution and the employee’s contribution must be transferred to the health insurance provider collectively for all employees by no later than the 15^th of the following month.

Competent authority

The transfer must be made to the relevant health insurance provider(→ Association of Austrian Social Insurance Institutions)^{German text}.

Procedure

Employers must calculate the social security contribution they must pay (payroll-related levy) themselves. Employers are also obliged to calculate the employee’s social security contribution and deduct it from the wage or salary of the employee. Both the employer’s contribution and the employee’s contribution must be transferred to the health insurance provider for all employees.

Required documents

No documents are required.

Costs and fees

No fees or charges are payable.

Further information

All applications etc. can be submitted in any official language of the Member States.

Legal bases

Allgemeines Sozialversicherungsgesetz (ASVG)