{"id":1219,"date":"2026-08-31T09:12:17","date_gmt":"2026-08-31T07:12:17","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=1219"},"modified":"2026-08-31T09:12:18","modified_gmt":"2026-08-31T07:12:18","slug":"sozialversicherungswerte-2027","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/en\/sozialversicherungswerte-2027\/","title":{"rendered":"Social security and wage attachment figures for 2027"},"content":{"rendered":"<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Attention<\/strong>According to Section 824 Paragraph 2a of the General Social Insurance Act (ASVG), the marginal earnings threshold will also remain \u201efrozen\u201c 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. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, the following social security figures are expected to apply for the 2027 calendar year:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<ul class=\"wp-block-list\">\n<li><strong>Minority threshold <\/strong>monthly: EUR 551.10 (unchanged compared to 2026)<\/li>\n\n\n\n<li><strong>Threshold for the flat-rate employer contribution<\/strong>EUR 826.65 (unchanged from 2026)<\/li>\n\n\n\n<li><strong>E-Card service fee<\/strong>EUR 28.10 (effective date 15 November 2027)<br><\/li>\n\n\n\n<li><strong>Maximum contribution base<\/strong>:\n<ul class=\"wp-block-list\">\n<li>per month: EUR 7,410.00<\/li>\n\n\n\n<li>daily: EUR 247.00<\/li>\n\n\n\n<li>Maximum annual contribution basis for special payments: EUR 14,820.00<\/li>\n\n\n\n<li>Maximum monthly contribution basis for freelance contractors without holiday and Christmas bonuses: EUR 8,645.00<br><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Thresholds for unemployment insurance low earnings<\/strong> \u2013 Start of employment<em> before 2027<\/em>:\n<ul class=\"wp-block-list\">\n<li>up to EUR 2,327.00: 0.50 %<\/li>\n\n\n\n<li>from EUR 2,327.00 to EUR 2,539.00: 1.50 % (apprentices 1.15 %)<\/li>\n\n\n\n<li>from EUR 2,539.00 to EUR 2,751.00: 2.50 % (apprentices 1.15 %)<\/li>\n\n\n\n<li>over EUR 2,751.00: 2.95 % (apprentices 1.15 %)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thresholds for unemployment insurance low earnings<\/strong> \u2013 Start of employment<em> from 01.01.2027<\/em>:\n<ul class=\"wp-block-list\">\n<li>up to EUR 2,327.00: 1.00 %<\/li>\n\n\n\n<li>from EUR 2,327.00 to EUR 2,539.00: 2.00 % (apprentices 1.15 %)<\/li>\n\n\n\n<li>from EUR 2,539.00 to EUR 2,751.00: 2.95 % (apprentices 1.15 %)<\/li>\n\n\n\n<li>over EUR 2,751.00: 2.95 % (apprentices 1.15 %)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">As usual, the final confirmation by the \u00d6GK and the announcement in the Federal Law Gazette remain to be seen.<\/p>\n\n\n<style id=\"strategiq-cta-bar-style\">.block-cta-bar{position:relative;padding:1rem 0 1.75rem 0;overflow:visible;z-index:1;margin-top:26px}.block-cta-bar:not(.has-background){background:var(--primary-gradient)}.block-cta-bar.has-light-blue-background-color .block-cta-bar__heading{color:#000}.block-cta-bar.has-light-blue-background-color .btn{color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--hollow{border-color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--solid{background-color:#02212E;border-color:#02212E;color:#fff}.block-cta-bar.has-light-blue-background-color .btn.btn--solid:hover{background-color:#04445f}.block-cta-bar.has-light-blue-gradient-gradient-background:before{display:none}.block-cta-bar.has-light-blue-gradient-gradient-background .block-cta-bar__heading{color:#02212E}@media (min-width: 992px){.block-cta-bar{padding:2rem 0}}.block-cta-bar:before{content:'';width:100%;height:100%;position:absolute;background:inherit;z-index:-1;top:0;-webkit-transform-origin:left top;transform-origin:left top;-webkit-transform:skewY(-0.8deg);transform:skewY(-0.8deg)}.block-cta-bar__heading-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center;margin:1rem 0}@media (min-width: 992px){.block-cta-bar__heading-wrapper{-webkit-box-pack:start;-ms-flex-pack:start;justify-content:flex-start;margin:0;height:100%}}.block-cta-bar .block-cta-bar__heading{font-size:24px;font-weight:500;color:#fff;margin-bottom:0}@media only screen and (min-width: 320px){.block-cta-bar .block-cta-bar__heading{font-size:calc(24px + 8 * (100vw - 320px) \/ (1440 - 320))}}@media only screen and (min-width: 1440px){.block-cta-bar .block-cta-bar__heading{font-size:32px}}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow{border-color:#fff;color:#fff;overflow:visible}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:focus{color:#fff}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:before{display:none}.block-cta-bar__button-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;-ms-flex-wrap:wrap;flex-wrap:wrap;gap:1.5rem;margin-top:10px;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}@media (min-width: 992px){.block-cta-bar__button-wrapper{margin-top:0;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end}}.block-cta-bar__button-wrapper .btn{width:100%;display:inline-block;text-align:center;font-size:18px}@media (min-width: 768px){.block-cta-bar__button-wrapper .btn{width:auto}}\n\n\/*# sourceMappingURL=block-cta-bar.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-cta-bar wp-block-strategiq-cta-bar\">\n\t<div class=\"container\">\n\t\t<div class=\"block-cta-bar__wrapper\">\n\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col-12 col-lg-9\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-cta-bar__heading\">Service Line Payroll &amp; Labour Law <\/h1>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"col-12 col-lg-3\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__button-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/services\/personalverrechnung-arbeitsrecht\/\" target=\"\" class=\"btn btn--secondary btn--hollow\">Link<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Created: 31\/08\/2026<br><sup>Source: Kraft &amp; Kronberger specialised publications<br>Photo: Mikhail Nilov <\/sup><\/p>","protected":false},"excerpt":{"rendered":"<p>Auch dieses Jahr unterst\u00fctzt die fr\u00fchzeitige Ber\u00fccksichtigung der voraussichtlichen Sozialversicherungswerte Ihre unternehmerische Planung f\u00fcr das kommende Jahr. Die voraussichtlichen Werte f\u00fcr 2027 geben wir Ihnen daf\u00fcr bekannt. Gem\u00e4\u00df \u00a7 824 Abs. 2a ASVG bleibt die Geringf\u00fcgigkeitsgrenze auch im Jahr 2027 \u201eeingefroren\u201c (genauso wie der davon abgeleitete Grenzwert f\u00fcr die pauschale Dienstgeberabgabe). Die anderen Werte erh\u00f6hen sich&#8230;<\/p>","protected":false},"author":10,"featured_media":1218,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[89,19],"tags":[130,40,157,159,158],"location":[],"class_list":["post-1219","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeitsrecht","category-personalverrechnung","tag-arbeitslosenversicherung","tag-e-card","tag-geringfugigkeitsgrenze","tag-grenzbetrage","tag-hochstbeitrgsgrundlage"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2027 | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Die fr\u00fchzeitige Ber\u00fccksichtigung der Sozialversicherungswerte f\u00fcr 2027 nutzt Ihrer Planung und Unternehmensf\u00fchrung.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-salzburg.at\/en\/sozialversicherungswerte-2027\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2027 | Moore Salzburg GmbH\" \/>\n<meta property=\"og:description\" content=\"Die fr\u00fchzeitige Ber\u00fccksichtigung der Sozialversicherungswerte f\u00fcr 2027 nutzt Ihrer Planung und Unternehmensf\u00fchrung.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-salzburg.at\/en\/sozialversicherungswerte-2027\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Salzburg GmbH\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MooreSalzburg\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-31T07:12:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-31T07:12:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/08\/2609_SV-Werte_pexels-mikhail-nilov-8297484.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"853\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ingrid Reitinger\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ingrid Reitinger\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/sozialversicherungswerte-2027\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/sozialversicherungswerte-2027\\\/\"},\"author\":{\"name\":\"Ingrid Reitinger\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#\\\/schema\\\/person\\\/0f57dc6f4cb19ab09633594fdaa61f58\"},\"headline\":\"Sozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2027\",\"datePublished\":\"2026-08-31T07:12:17+00:00\",\"dateModified\":\"2026-08-31T07:12:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/sozialversicherungswerte-2027\\\/\"},\"wordCount\":221,\"publisher\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/sozialversicherungswerte-2027\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/08\\\/2609_SV-Werte_pexels-mikhail-nilov-8297484.jpg\",\"keywords\":[\"Arbeitslosenversicherung\",\"e-card\",\"Geringf\u00fcgigkeitsgrenze\",\"Grenzbetr\u00e4ge\",\"H\u00f6chstbeitrgsgrundlage\"],\"articleSection\":[\"Arbeitsrecht\",\"Personalverrechnung\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/sozialversicherungswerte-2027\\\/\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/sozialversicherungswerte-2027\\\/\",\"name\":\"Sozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2027 | Moore Salzburg GmbH\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/sozialversicherungswerte-2027\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/sozialversicherungswerte-2027\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/08\\\/2609_SV-Werte_pexels-mikhail-nilov-8297484.jpg\",\"datePublished\":\"2026-08-31T07:12:17+00:00\",\"dateModified\":\"2026-08-31T07:12:18+00:00\",\"description\":\"Die fr\u00fchzeitige Ber\u00fccksichtigung der Sozialversicherungswerte f\u00fcr 2027 nutzt Ihrer Planung und Unternehmensf\u00fchrung.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/sozialversicherungswerte-2027\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.moore-salzburg.at\\\/sozialversicherungswerte-2027\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/sozialversicherungswerte-2027\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/08\\\/2609_SV-Werte_pexels-mikhail-nilov-8297484.jpg\",\"contentUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/08\\\/2609_SV-Werte_pexels-mikhail-nilov-8297484.jpg\",\"width\":1280,\"height\":853,\"caption\":\"Sozialversicherungswerte f\u00fcr 2027\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/sozialversicherungswerte-2027\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.moore-salzburg.at\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2027\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#website\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/\",\"name\":\"Moore Salzburg GmbH\",\"description\":\"Ihr Begleiter in spannenden Zeiten: Steuerberatung | Wirtschaftspr\u00fcfung | Unternehmensberatung | Digital Business | an Ihrer Seite.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#organization\"},\"alternateName\":\"Moore Salzburg\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.moore-salzburg.at\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#organization\",\"name\":\"Moore Salzburg GmbH\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/07\\\/Moore_Salzburg_Logo_RGB.png\",\"contentUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/07\\\/Moore_Salzburg_Logo_RGB.png\",\"width\":2080,\"height\":312,\"caption\":\"Moore Salzburg GmbH\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/MooreSalzburg\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/moore-salzburg-gmbh\",\"https:\\\/\\\/www.instagram.com\\\/moore_salzburg\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#\\\/schema\\\/person\\\/0f57dc6f4cb19ab09633594fdaa61f58\",\"name\":\"Ingrid Reitinger\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"caption\":\"Ingrid Reitinger\"},\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/en\\\/author\\\/ingridreitinger\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Sozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2027 | Moore Salzburg GmbH","description":"Die fr\u00fchzeitige Ber\u00fccksichtigung der Sozialversicherungswerte f\u00fcr 2027 nutzt Ihrer Planung und Unternehmensf\u00fchrung.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore-salzburg.at\/en\/sozialversicherungswerte-2027\/","og_locale":"en_GB","og_type":"article","og_title":"Sozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2027 | Moore Salzburg GmbH","og_description":"Die fr\u00fchzeitige Ber\u00fccksichtigung der Sozialversicherungswerte f\u00fcr 2027 nutzt Ihrer Planung und Unternehmensf\u00fchrung.","og_url":"https:\/\/www.moore-salzburg.at\/en\/sozialversicherungswerte-2027\/","og_site_name":"Moore Salzburg GmbH","article_publisher":"https:\/\/www.facebook.com\/MooreSalzburg","article_published_time":"2026-08-31T07:12:17+00:00","article_modified_time":"2026-08-31T07:12:18+00:00","og_image":[{"width":1280,"height":853,"url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/08\/2609_SV-Werte_pexels-mikhail-nilov-8297484.jpg","type":"image\/jpeg"}],"author":"Ingrid Reitinger","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Ingrid Reitinger","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.moore-salzburg.at\/sozialversicherungswerte-2027\/#article","isPartOf":{"@id":"https:\/\/www.moore-salzburg.at\/sozialversicherungswerte-2027\/"},"author":{"name":"Ingrid Reitinger","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58"},"headline":"Sozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2027","datePublished":"2026-08-31T07:12:17+00:00","dateModified":"2026-08-31T07:12:18+00:00","mainEntityOfPage":{"@id":"https:\/\/www.moore-salzburg.at\/sozialversicherungswerte-2027\/"},"wordCount":221,"publisher":{"@id":"https:\/\/www.moore-salzburg.at\/#organization"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/sozialversicherungswerte-2027\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/08\/2609_SV-Werte_pexels-mikhail-nilov-8297484.jpg","keywords":["Arbeitslosenversicherung","e-card","Geringf\u00fcgigkeitsgrenze","Grenzbetr\u00e4ge","H\u00f6chstbeitrgsgrundlage"],"articleSection":["Arbeitsrecht","Personalverrechnung"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/www.moore-salzburg.at\/sozialversicherungswerte-2027\/","url":"https:\/\/www.moore-salzburg.at\/sozialversicherungswerte-2027\/","name":"Sozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2027 | Moore Salzburg GmbH","isPartOf":{"@id":"https:\/\/www.moore-salzburg.at\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.moore-salzburg.at\/sozialversicherungswerte-2027\/#primaryimage"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/sozialversicherungswerte-2027\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/08\/2609_SV-Werte_pexels-mikhail-nilov-8297484.jpg","datePublished":"2026-08-31T07:12:17+00:00","dateModified":"2026-08-31T07:12:18+00:00","description":"Die fr\u00fchzeitige Ber\u00fccksichtigung der Sozialversicherungswerte f\u00fcr 2027 nutzt Ihrer Planung und Unternehmensf\u00fchrung.","breadcrumb":{"@id":"https:\/\/www.moore-salzburg.at\/sozialversicherungswerte-2027\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moore-salzburg.at\/sozialversicherungswerte-2027\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.moore-salzburg.at\/sozialversicherungswerte-2027\/#primaryimage","url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/08\/2609_SV-Werte_pexels-mikhail-nilov-8297484.jpg","contentUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/08\/2609_SV-Werte_pexels-mikhail-nilov-8297484.jpg","width":1280,"height":853,"caption":"Sozialversicherungswerte f\u00fcr 2027"},{"@type":"BreadcrumbList","@id":"https:\/\/www.moore-salzburg.at\/sozialversicherungswerte-2027\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.moore-salzburg.at\/"},{"@type":"ListItem","position":2,"name":"Sozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2027"}]},{"@type":"WebSite","@id":"https:\/\/www.moore-salzburg.at\/#website","url":"https:\/\/www.moore-salzburg.at\/","name":"Moore Salzburg GmbH","description":"Your companion in exciting times: Tax consultancy | Auditing | Management consultancy | Digital business | at your side.","publisher":{"@id":"https:\/\/www.moore-salzburg.at\/#organization"},"alternateName":"Moore Salzburg","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moore-salzburg.at\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/www.moore-salzburg.at\/#organization","name":"Moore Salzburg GmbH","url":"https:\/\/www.moore-salzburg.at\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/","url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png","contentUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png","width":2080,"height":312,"caption":"Moore Salzburg GmbH"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/MooreSalzburg","https:\/\/www.linkedin.com\/company\/moore-salzburg-gmbh","https:\/\/www.instagram.com\/moore_salzburg\/"]},{"@type":"Person","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58","name":"Ingrid Reitinger","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","caption":"Ingrid Reitinger"},"url":"https:\/\/www.moore-salzburg.at\/en\/author\/ingridreitinger\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moore-salzburg.at\/en\/wp-json\/wp\/v2\/posts\/1219","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moore-salzburg.at\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moore-salzburg.at\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/en\/wp-json\/wp\/v2\/comments?post=1219"}],"version-history":[{"count":1,"href":"https:\/\/www.moore-salzburg.at\/en\/wp-json\/wp\/v2\/posts\/1219\/revisions"}],"predecessor-version":[{"id":1220,"href":"https:\/\/www.moore-salzburg.at\/en\/wp-json\/wp\/v2\/posts\/1219\/revisions\/1220"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/en\/wp-json\/wp\/v2\/media\/1218"}],"wp:attachment":[{"href":"https:\/\/www.moore-salzburg.at\/en\/wp-json\/wp\/v2\/media?parent=1219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/en\/wp-json\/wp\/v2\/categories?post=1219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/en\/wp-json\/wp\/v2\/tags?post=1219"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/en\/wp-json\/wp\/v2\/location?post=1219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}