Austrian Social Security
Our tax guide for freelance contractors working in Austria
White collar employees pay social security contributions of 17.57% on their earnings up to EUR 3’930 per month (a separate ceiling of EUR 7’860 applies for special remuneration such as the 13th or 14th month’s salary) for pension, health and unemployment insurance and a housing fund. An extra 3.4% health insurance has to be paid for spouses or partners. Employers have to pay social security contributions of 21.83% for white collar employees. These also include contributions to accident and insolvency insurance. A further contribution of 1.53% without ceiling has to be paid to the severance pay fund by the employer. Employee social security contributions are fully deductible for income tax purposes.