Projected Social Security Parameters for 2027
ServicesOutsourcingHR & PayrollPayroll Newsletter September 2026
Projected Social Security Parameters for 2027
Not only payroll software providers, but also many companies require timely information on projected social security parameters, particularly for personnel cost planning purposes. As customary, we are therefore already providing the projected 2027 social security values below.
Please note: Pursuant to Section 824 (2a) of the Austrian General Social Insurance Act (ASVG), the marginal earnings threshold will remain “frozen” for 2027 (as will the corresponding threshold for the lump-sum employer levy derived from it). All other values will increase in line with the adjustment factor (Aufwertungszahl) of 1.046. In addition, the daily maximum contribution base will be increased by an extra €5.00 for 2027 pursuant to Section 108 (3) ASVG.
Accordingly, the following social security parameters are expected to apply for the 2027 calendar year:
Marginal Earnings Threshold
- Monthly marginal earnings threshold: €551.10 (unchanged from 2026)
- Threshold for the lump-sum employer levy: €826.65 (unchanged from 2026)
Maximum Contribution Bases
- Monthly maximum contribution base: €7,410.00
- Daily maximum contribution base: €247.00
- Annual maximum contribution base for special payments: €14,820.00
- Monthly maximum contribution base for freelance service providers (freie Dienstnehmer:innen) without special payments: €8,645.00
Unemployment Insurance Reduced Contribution Thresholds for Low-Income Earners
Employment Start Date | ||
| Before 01/01/2027 | On or after 01/01/2027 | |
| Up to €2,327.00 | 0.50% | 1.00% |
| Above €2,327.00 up to €2,539.00 | 1.50% | 2.00% |
| Above €2,539.00 up to €2,751.00 | 2.50% | 2.95% (standard rate) |
| Above €2,751.00 | 2.95% (standard rate) | 2.95% (standard rate) |
Note: For apprentices, the above contribution rates apply in the remuneration band up to €2,327.00. In the higher remuneration bands, the standard apprentice contribution rate of 1.15% applies.
E-Card Service Fee
- E-card service fee: €28.10
- Reference date: 15 November 2027
However, final confirmation by the Austrian Health Insurance Fund (Österreichische Gesundheitskasse, ÖGK) and publication in the Federal Law Gazette (Bundesgesetzblatt) are still pending.
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