{"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>This year too, the early consideration of the anticipated social security values will support your business planning for the coming year. We are hereby announcing the anticipated values for 2027. In accordance with \u00a7 824 para. 2a of the General Social Insurance Act (ASVG), the marginal earnings threshold will remain \u201efrozen\u201c in 2027 (just like the threshold for the flat-rate employer levy derived from it). The other values will increase\u2026<\/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 v28.5 - 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 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