As a businessman/woman or newly self-employed person subject to compulsory health insurance pursuant to the Commercial Social Insurance Act (GSVG) you are subject to mandatory contribution payments.
Within six months of starting as a self-employed person or an independent professional contractor, you must decide which corporate staff and self-employment provision fund to register with. Should you fail to do so, a corporate staff and self-employment provision fund will be assigned to you.
Monthly contributions payable to the corporate staff and self-employment provision fund amount to 1.53% of the contribution base for contributions to your respective health or retirement pension scheme. In 2023, they are restricted to a maximum contribution base of € 81,900 p.a.
From the start of your self-employment, the Austrian Social Insurance Institution for the Self-Employed (SVS) collects your contributions to the corporate staff and self-employment provision fund jointly with its quarterly demands for payment of your social insurance contributions. It then transfers the sum to APK Vorsorgekasse AG.
All relevant data (e.g., amount of contributions) are forwarded to us by the Main Association of Austrian Social Security Institutions (DVSV).
Once a year, generally during the first quarter, APK Vorsorgekasse AG will send you detailed information, such as a statement of account, on your self-employment provision for the previous calendar year.