Introduction

Early consideration of the projected social security figures will once again support your business planning for the coming year. We are therefore providing you with the projected figures for 2027.

AttentionAccording to Section 824 Paragraph 2a of the General Social Insurance Act (ASVG), the marginal earnings threshold will also remain „frozen“ in 2027 (just like the threshold value derived from it for the flat-rate employer contribution). The other values will increase in accordance with the revaluation figure of 1.046. In 2027, the legislator will also raise the maximum daily contribution basis by EUR 5.00.

Therefore, the following social security figures are expected to apply for the 2027 calendar year:

Minority threshold monthly: EUR 551.10 (unchanged compared to 2026)
Threshold for the flat-rate employer contributionEUR 826.65 (unchanged from 2026)
E-Card service feeEUR 28.10 (effective date 15 November 2027)
Maximum contribution base:
- per month: EUR 7,410.00
- daily: EUR 247.00
- Maximum annual contribution basis for special payments: EUR 14,820.00
- Maximum monthly contribution basis for freelance contractors without holiday and Christmas bonuses: EUR 8,645.00
Thresholds for unemployment insurance low earnings – Start of employment before 2027:
- up to EUR 2,327.00: 0.50 %
- from EUR 2,327.00 to EUR 2,539.00: 1.50 % (apprentices 1.15 %)
- from EUR 2,539.00 to EUR 2,751.00: 2.50 % (apprentices 1.15 %)
- over EUR 2,751.00: 2.95 % (apprentices 1.15 %)

Thresholds for unemployment insurance low earnings – Start of employment from 01.01.2027:
- up to EUR 2,327.00: 1.00 %
- from EUR 2,327.00 to EUR 2,539.00: 2.00 % (apprentices 1.15 %)
- from EUR 2,539.00 to EUR 2,751.00: 2.95 % (apprentices 1.15 %)
- over EUR 2,751.00: 2.95 % (apprentices 1.15 %)

As usual, the final confirmation by the ÖGK and the announcement in the Federal Law Gazette remain to be seen.