Projected social security values for 2026

In addition to payroll software companies, numerous other companies (including those involved in personnel cost planning) are interested in obtaining information about the expected social security values for the coming year as early as possible. With this in mind, the expected values for 2026 are listed here, as is usually the case every year in late summer.

Please note: In accordance with Section 810 (3) ASVG, the marginal earnings threshold for 2026 will remain “frozen” (as will the derived threshold for the flat-rate employer contribution). The other values will increase in line with the revaluation factor of 1.073.

Accordingly, the following social security values are expected to apply for the 2026 calendar year:

Monthly marginal earnings threshold: €551.10 (unchanged from 2025) Threshold for flat-rate employer contribution: €826.65 (unchanged from 2025)

• Maximum contribution base:
• Monthly: €6,930.00
• Daily: €231.00
• Maximum annual contribution base for special payments: €13,860.00
• Maximum monthly contribution base for freelance employees without special payments: €8,085.00

Threshold amounts for unemployment insurance low income:

E-Card service fee: € 26,85 (cut-off date 15.11.2026)

However, final confirmation by the Austrian Health Insurance Fund and publication in the Federal Law Gazette are still pending.