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Generic Tax Name Social security contribution (Employees)
Tax name in the national language Sozialversicherungsbeiträge
Tax name in English Social security contributions
Member State AT-Austria
Tax in force since 1956/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

General Social Security Law.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

SSC are levied by the Health Insurance Institutions and distributed to the other Social Security Institutions.

 
Geographical Scope Austria.
 
Taxpayers
The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments

Employees, employers, self-employed, pensioners.

 
Tax object and basis of assessment
Employees pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees












Comments


Comments
  • for employees and employers: gross earnings
  • for self-employed: taxable income
  • for pensioners: gross pension

Basis of assessment:

  • for employees and pensioners: (adjusted) monthly gross earnings incl. bonuses (2 monthly earnings)
  • for self-employed: taxable income of year t-2
 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units: 4650.0  EUR/Natcur
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

For employees: no obligation below earnings of 405.98 € p.m. Upper ceiling of 4,650 € monthly earnings (14x) or 64,600€ per year.


Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


Comments

 

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions
10.25 %  From 405.98  EUR/Natcur  To 4,650.00  EUR/Natcur

Health care
3.82 %  From 405.98  EUR/Natcur  To 4,650.00  EUR/Natcur

Unemployment
3.00 %  From 405.98  EUR/Natcur  To 4,650.00  EUR/Natcur

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

The rate 3.82% is for white collar workers, the rate for blue collar workers would be 3.95%.

Employees also have to pay an ‘Accommodation promotion contribution’ of 0.5% and  a ‘Chamber contribution’ of 0.5%.


Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments

 

 
Tax due date
  • for monthly earnings: withheld by payer and transmitted to Health Insurance Company on 15th of following month
  • for self-employed: quarterly
 
Tax collector

Health Insurance Companies (HIC).

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d6112

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 18,762.00 EUR 5.92
2011 17,974.00 EUR 5.82
2010 17,280.00 EUR 5.87
2009 16,867.00 EUR 5.89
2008 16,757.00 EUR 5.74
2007 15,966.00 EUR 5.66
2006 15,305.00 EUR 5.74
2005 14,707.00 EUR 5.81
2004 14,150.00 EUR 5.86
2003 13,716.00 EUR 5.94
2002 13,419.00 EUR 5.93
2001 13,226.00 EUR 6.01
2000 12,743.00 EUR 5.98

Comments