Contributions
As of the second month of an employment relationship, the employer pays contributions in the amount of 1.53% of the employee’s monthly gross remuneration, inclusive of any special payments, to the respective social insurance institution (ÖGK-Austrian Health Insurance Funds or to BVAEB–Insurance Institution for Public Service Wage and Salary Earners, Railways and Mining). Neither marginal earnings threshold nor maximum contribution base is taken into account when computing contributions. The social insurance institution will then forward these contributions to the corporate staff and self-employment provision fund.
All relevant data, such as the size of contributions, are forwarded to the corporate staff and self-employment provision fund by the Main Association of Austrian Social Security Institutions (DVSV).
If two employment relationships with the same employer are in place within a period of 12 months, contributions are payable for the second employment relationship from the first working day. However, employment relationships lasting less than one month will not be taken into consideration.
The employer is obliged to inform the respective health insurance institution about the start of contribution payments to the corporate staff provision fund.
Contribution base
The base for contributions payable to the staff and self-employment provision fund results from the employee’s monthly remuneration inclusive of any special payments. The legal definition of what payments count as remuneration is set forth in Section 49, General Social Insurance Act (ASVG). A potentially contribution-free first month of employment does not constitute a valid reason for deducting a proportional percentage from the contribution due for any special payment when computing the base for contributions to the staff and self-employment provision fund.
When computing contributions to the staff and self-employment provision fund, marginal earnings threshold and maximum contribution base are not taken into consideration. Which means that contributions to the staff and self-employment provision fund are payable on marginal earnings as well as on remunerations exceeding the maximum contribution base.
Exceptional situations
National service, national training service or alternative service
- During periods of national service, national training service or alternative service, the contributions listed below are payable. This provision is also applicable to periods of alternative service, national service as a contracted regular soldier (contributions payable to the corporate staff and self-employment provision fund for a duration of up to 12 months) and national training service for women.
- The employer is obliged to pay contributions to the staff and self-employment provision fund in the amount of 1.53% of the childcare allowance.
- If the employee continues to receive some remuneration from his/her employer (even if marginal), it is also subject to contributions to the staff and self-employment provision fund (in addition to the fictitious contribution base in the amount of the childcare allowance).
Contributions during periods of drawing maternity or sickness benefits
- The employer is obliged to pay contributions to the corporate staff and self-employment provision fund in the amount of 1.53% of a fictitious contribution base.
- With confinement benefits, the fictitious contribution base results from the remuneration due for the calendar month prior to the insured event. With sickness benefits it is 50% of the employee’s remuneration.
Childcare benefits, educational leave, family hospice leave
- In these cases, the employee is entitled to contributions to the corporate staff and self-employment provision fund in the amount of 1.53% of the childcare benefit.
- When childcare benefit is drawn, and during periods of family hospice leave, contributions are paid by the Family Burdens Equalisation Fund (FLAF), and during periods of educational leave by Austrian Employment Service (AMS).
Training periods part-time
- Your employer pays contributions to the corporate staff provision fund in the amount of 1.53% of the fictitious contribution base.
- In this case, the fictitious contribution base results from the monthly remuneration inclusive of any extra payments before standard working hours were reduced.