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Social security in Austria 2026
Austrian employees contribute 18.07% of gross salary all-in — 10.25% pension, 3.87% health, 2.95% unemployment, 0.5% housing fund and a 0.5% chamber levy — capped at €6,930 of monthly salary in 2026 (about €97,000 a year).
The 13th and 14th salaries carry their own separate ceiling of €13,860, mirroring their special tax treatment.
At a glance
- top rate
- 18.07% up to the €6,930/month ceiling
- entry band
- From a minimum insurable wage of €551.10/month
- tax year basis
- Monthly, withheld by the employer
- filing deadline
- Handled through payroll
- residency basis
- Attaches to Austrian employment
- regime flag
- Fully deductible against income tax
Rates
Employee contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 10.25% | Salary up to €6,930/month | Pension insurance |
| 3.87% | Same capped base | Health insurance |
| 2.95% | Same capped base | Unemployment insurance |
| 0.50% | Same capped base | Housing subsidy fund |
| 0.5% / 0.7% | Same base | Chamber of employees levy / bad-weather contribution (certain sectors) |
Thresholds & allowances
- Contribution ceiling€6,930 per month (2026); €13,860 for the 13th/14th salaries
Indexed annually — up from €6,450 in 2025
- Co-insured family3.4% extra health contribution
For co-insured spouses/partners (children are free)
Residency
Residency trigger
All employees working in Austria are compulsorily insured; the employer withholds the 18.07% alongside wage tax.
Non-resident treatment
EU coordination rules and bilateral agreements assign cross-border workers to one system; the employer's roughly 21% share is outside this page.
Notes
- Contributions are fully deductible, so the true cost is softened at higher marginal rates.
- The self-employed pay into their own scheme (roughly 26%–27% all-in: pension 18.5%, health 6.8%, plus accident cover) under the trade insurance act, with the same annual ceiling logic.
- Pension entitlement builds on the capped base — salary above €6,930 a month neither pays nor earns pension.
- Employer-paid pension-fund contributions are tax-free for the employee.
FAQ
How much social security does an Austrian employee pay?
18.07% of gross salary — 10.25% pension, 3.87% health, 2.95% unemployment, 0.5% housing and 0.5% chamber levies — capped at €6,930 of monthly pay in 2026, with a €13,860 ceiling for the 13th/14th salaries.
Is there a ceiling on Austrian contributions?
Yes — €6,930 a month in 2026 (about €97,000 a year, indexed annually). Salary above it is contribution-free.
Figures: tax year 2026, compiled from public sources. Not tax advice.