Social security contributions
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[As of January 2026]
Social Insurance for Self-Employed Persons (GSVG)
| 2026 | 2025 | 2024 | 2023 | |
| Health insurance | 6,80% | 6,80% | 6,80% | 6,80% |
| Pension insurance | 18,50% | 18,50% | 18,50% | 18,50% |
| Accident insurance (per year) | 155,40 € | 144,84 € | 136,20 € | 131,64 € |
| Minimum contributions in 2026 | per month | per year |
| KV salary basis | 551,10 € | 6.613,20 € |
| PV billing basis | 551,10 € | 6.613,20 € |
| Therefore, contributions: | ||
| Health insurance 6.80% | 37,47 € | 449,70 € |
| Pension insurance 18.50% | 101,95 € | 1.223,44 € |
| Total contributions minimum | 139,42 € | 1.673,14 € |
| Maximum contributions in 2026 | per month | per year |
| Basis for contributions | 8.085,00 € | 97.020,00 € |
| Therefore, contributions: | ||
| Health insurance 6.80% | 549,78 € | 6.597,36 € |
| Pension insurance 18.50% | 1.495,73 € | 17.948,70 € |
| Maximum total contributions | 2.045,51 € | 24.546,06 € |
Social insurance for self-employed professionals (FSVG)
| 2026 | 2025 | 2024 | 2023 | |
| Health insurance | 6,80% | 6,80% | 6,80% | 6,80% |
| Pension insurance | 20,00% | 20,00% | 20,00% | 20,00% |
| Accident insurance (per year) | 155,40 € | 144,84 € | 136,20 € | 131,64 € |
| Minimum contributions in 2026 | per month | per year |
| KV salary basis | 551,10 € | 6.613,20 € |
| PV billing basis | 551,10 € | 6.613,20 € |
| Therefore, contributions: | ||
| Health insurance 6.80% | 37,47 € | 449,70 € |
| Pension insurance 20.00% | 110,22 € | 1.322,64 € |
| Total contributions minimum | 147,69 € | 1.772,34 € |
| Maximum contributions in 2026 | per month | per year |
| Basis for salary calculation | 8.085,00 € | 97.020,00 € |
| Therefore, contributions: | ||
| Health insurance 6.80% | 549,78 € | 6.597,36 € |
| Pension insurance 20.00% | 1.617,00 € | 19.404,00 € |
| Maximum total contributions | 2.166,78 € | 26.001,36 € |
Health insurance: The minimum contribution base of € 551,10 It is also considered the fixed contribution base (no further calculation) for chamber members in the KV in the first two calendar years of the mandatory insurance.
The contributions must be paid quarterly. The first quarter is due at the end of February.
Servants
Threshold of insignificance or maximum contribution base:
| 2026 | 2025 | 2024 | 2023 | |
| Marginality limit per month: | 551,10 € | 551,10 € | 518,44 € | 500,91 € |
| one-and-a-half times the minor threshold for DG: | 826,65 € | 826,65 € | 777,66 € | 751,37 € |
| Maximum contribution base per month: | 6.930,00 € | 6.450,00 € | 6.060,00 € | 5.850,00 € |
| Maximum contribution base for special payments per year: | 13.860,00 € | 12.900,00 € | 12.120,00 € | 11.700,00 € |
| Maximum contribution base per year: | 97.020,00 € | 90.300,00 € | 84.840,00 € | 81.900,00 € |
ASVG employees
| 2026 | 2025 | 2024 | 2023 | |
| Employee share by rank: | 20,98% | 20,98% | 20,98% | 21,03% |
| Employer share SZ: | 20,48% | 20,48% | 20,48% | 20,53% |
| BVK contribution: | 1,53% | 1,53% | 1,53% | 1,53% |
| Employee share lfd: | 18,07% | 18,07% | 18,07% | 18,12% |
| Employee share SZ: | 17,07% | 17,07% | 17,07% | 17,12% |
ASVG workers
| 2026 | 2025 | 2024 | 2023 | |
| Employee share by rank: | 20,98% | 20,98% | 20,98% | 21,03% |
| Employer share SZ: | 20,48% | 20,48% | 20,48% | 20,53% |
| BVK contribution: | 1,53% | 1,53% | 1,53% | 1,53% |
| Employee share lfd: | 18,07% | 18,07% | 18,07% | 18,12% |
| Employee share SZ: | 17,07% | 17,07% | 17,07% | 17,12% |
Freelance employee ASVG
| 2026 | 2025 | 2024 | 2023 | |
| Employer share: | 20,48% | 20,48% | 20,48% | 20,53% |
| BVK contribution: | 1,53% | 1,53% | 1,53% | 1,53% |
| Employee share: | 17,57% | 17,57% | 17,57% | 17,62% |
Employees, workers, and independent contractors under the marginality threshold
| 2026 | 2025 | 2024 | 2023 | |
| Employer share: | 1,10% | 1,10% | 1,10% | 1,10% |
| BVK contribution: | 1,53% | 1,53% | 1,53% | 1,53% |
| Employer's contribution*: | 19,40% | 19,40% | 19,40% | 16,40% |
| Employee share: | 0% | 0% | 0% | 0% |
| voluntary private insurance (KV, PV) p.m.: | 83,49 € | 77,81 € | 73,20 € | 70,72 € |
* if the one-and-a-half-fold threshold is exceeded
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