Austria Social Security Contributions 2026: Rates and Ceiling
How the employee contribution breaks down
The Austrian employee social security contribution (Sozialversicherung) is made up of four components. The pension (PV) and health (KV) contributions are the same across all states. The unemployment contribution (AV) is reduced at lower incomes. The housing levy (WF) differs between Vienna and the rest of Austria from 2026.
| Component | Rate |
|---|---|
| Pension insurance (PV) | 10.25% |
| Health insurance (KV) | 3.87% |
| Unemployment insurance (AV, full) | 2.95% |
| Chamber of labour levy (AK) | 0.50% |
| Housing levy (WF, outside Vienna) | 0.50% |
| Housing levy (WF, Vienna) | 0.75% |
| Total standard rate | 18.07% |
| Total Vienna rate | 18.32% |
Reduced unemployment contribution at lower incomes
Employees on lower wages pay a reduced or zero unemployment insurance contribution. The graduated scale applies to the monthly contribution base (gross, capped at the ceiling):
| Monthly contribution base | AV rate |
|---|---|
| Up to €2,225 | 0% |
| €2,225 to €2,427 | 1.00% |
| €2,427 to €2,630 | 2.00% |
| Above €2,630 | 2.95% |
This taper means the total rate for someone earning less than €2,225 is roughly 15.12%, not 18.07%. The scale is designed to reduce the tax wedge at the lower end of the income distribution and avoid sudden step changes in take-home pay.
Contribution ceiling (Höchstbeitragsgrundlage)
Social security contributions are calculated only up to the monthly ceiling of €6,930. Income above this is free of employee social security. The maximum monthly employee contribution at the standard rate is therefore around €1,252.25. For higher earners this cap means the effective social-security rate on total gross income falls below the headline rate.
Special payments: 13th and 14th salary
Austria's famous 13th (holiday pay) and 14th (Christmas pay) salaries carry a lower social security rate because the chamber levy and housing levy do not apply to them. The rate on special payments is 17.07%. These payments also have their own annual contribution ceiling of €13,860, separate from the monthly regular ceiling. Even very high earners pay social security on special payments only up to that annual cap.
Worked examples
At €3,500 gross per month (14 payments, outside Vienna), total social security for the year comes to €8,784.30. The effective rate on total annual gross of €49,000 is 17.9%, below the headline 18.07% because special payments attract the lower 17.07% rate.
At €4,000 gross per month, the total annual social security is €10,039.20. At this income level the contribution base is still well below the monthly ceiling of €6,930, so the full percentage applies to every euro of gross income.
Employer contributions
On top of the employee contributions described above, employers pay a broadly similar amount in social security contributions. These do not appear on the payslip but increase the true cost of employment significantly. For payslip and net salary purposes only the employee side matters; for cost-of-employment comparisons the full employer share must be added.
Frequently asked questions
What is the employee social security rate in Austria in 2026?
The standard employee rate is 18.07% outside Vienna and 18.32% in Vienna. The Vienna surcharge reflects the higher housing levy from 2026.
Is there a ceiling on Austrian social security contributions?
Yes. The monthly contribution ceiling is €6,930 in 2026. Income above this is not subject to social security contributions, which means high earners face a declining effective social-security rate.
What rate applies to the 13th and 14th salary?
A reduced rate of 17.07% applies to special payments. The chamber levy and housing levy do not apply to these payments. The annual special-payment contribution ceiling is €13,860.
2026 rates. Examples computed with our tested engine. Last updated 2026-11-04.