Social security contributions in detail

The contribution rate payable by the employer is 20.53% of an employee’s gross salary. An employee is required to pay a contribution of 17.12% of the gross salary. The contribution rates are the same for blue-collar and white-collar employees. Employees’ tax and social security contributions are deducted from their gross salary and paid to the authorities by the employer. Social security contributions are payable by all employees earning over a threshold determined each year.

For 2019 this threshold is EUR 446.81 gross per month. Statutory social security comprises health, accident, unemployment and pension insurance. There is an overall cap on social security contributions: the maximum contribution basis for 2019 to be taken into account for the above payments is EUR 5,220 gross per month.

It is possible for employees to pay additional contributions concerning healthcare to private insurance companies.

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Author: Schima Mayer Starlinger

Date: March 2019

Note: All currency conversions into EUR were made on 1 February 2019, using a mid-market rate.