The marginal earnings threshold will remain unchanged at EUR 551.10 per month in 2026. The value applicable for 2025 has therefore been „frozen“. In practice, this often leads to working hours being adjusted in the event of salary and wage increases under collective agreements in order to avoid exceeding the marginal earnings threshold.
Particular care must be taken with these adjustments: any change to the agreed working hours must be recorded in writing - in the form of an agreement signed by the employer and employee. A mere verbal agreement, an email or an exchange via messenger services such as WhatsApp is not sufficient. Even a service note does not replace the necessary written agreement. Proper documentation is essential.
Consequences of non-compliance
What happens if this formal requirement is not met? The change in working hours is deemed legally invalid. And this can have considerable financial consequences - especially in the course of payroll tax audits:
- Back payment of the entire health and pension insurance contributions, starting from the first euro (not just the excess amount).
- The employer bears the employee's share of the social insurance - recourse according to § 60 ASVG is not permitted.
There may also be unpleasant consequences for people in marginal employment: If the marginal employment requirement is retroactively deemed not to have been met, benefits that are linked to the additional earnings limit - for example for early retirement pensions - may have to be repaid.
Anyone who wants to consciously comply with the marginal part-time limit should therefore agree changes to working hours in good time, correctly and in writing. This minimises risks and ensures legal certainty on both sides. We are happy to support you.
Status: 02/02/2026
Source: Kraft & Kronberger specialised publications
Photo: Sora Shimazaki
