{"id":652,"date":"2025-12-01T13:35:50","date_gmt":"2025-12-01T12:35:50","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?p=652"},"modified":"2025-12-16T14:02:13","modified_gmt":"2025-12-16T13:02:13","slug":"sozialversicherungswerte-2026","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/en\/sozialversicherungswerte-2026\/","title":{"rendered":"Social security and wage garnishment values for 2026"},"content":{"rendered":"<p>Early consideration of the expected social security values for the coming year is of interest for business planning. We will provide you with the expected values for 2026.<\/p>\n\n\n\n<p><strong>Attention<\/strong>Pursuant to Section 810 para. 3 ASVG, the low income threshold for 2026 remains \u201efrozen\u201c (as does the threshold derived from it for the flat-rate employer contribution). The other values will increase in line with the revaluation figure of 1.073.<\/p>\n\n\n\n<p>Accordingly, the following social security values are expected to apply for the 2026 calendar year:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 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>Low income threshold per month: EUR 551.10 (unchanged compared to 2025)<\/li>\n\n\n\n<li>Threshold for the flat-rate employer contribution: EUR 826.65 (unchanged from 2025)<\/li>\n\n\n\n<li>E-Card service fee: EUR 26.85 (effective date 15\/11\/2026)<\/li>\n\n\n\n<li>Maximum contribution base:\n<ul class=\"wp-block-list\">\n<li>monthly: EUR 6,930.00<\/li>\n\n\n\n<li>daily: EUR 231.00<\/li>\n\n\n\n<li>Maximum annual contribution base for special payments: EUR 13,860.00<\/li>\n\n\n\n<li>Maximum monthly contribution base for freelance employees without special payments: EUR 8,085.00<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Limit amounts for unemployment insurance-low pay:\n<ul class=\"wp-block-list\">\n<li>up to EUR 2,225.00: 0 %<\/li>\n\n\n\n<li>over EUR 2,225.00 up to EUR 2,427.00: 1.00 %<\/li>\n\n\n\n<li>over EUR 2,427.00 up to EUR 2,630.00: 2.00 % (apprentices 1.15 %)<\/li>\n\n\n\n<li>over EUR 2,630.00: 2.95 % (apprentices 1.15 %)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<p>As usual, the final confirmation by the \u00d6GK and the announcement in the Federal Law Gazette remain to be seen.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Update wage garnishment values<\/h2>\n\n\n\n<p>It was recently determined that pensions for 2026 - apart from caps for certain higher pensions - will be increased by 2.7 % (adjustment factor 1.027). Accordingly, the minimum pension (equalisation supplement reference rate for single persons) will increase from EUR 1,273.99 to EUR 1,308.39 with effect from 1 January 2026.<\/p>\n\n\n\n<p>As the minimum subsistence level is derived from the minimum pension, the following wage garnishment values are expected to apply from 2026:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Living wage values 2026 (expected)<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>monthly<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>weekly<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>daily<\/strong><\/td><\/tr><tr><td>General basic amount<\/td><td class=\"has-text-align-right\" data-align=\"right\">1.308,00<\/td><td class=\"has-text-align-right\" data-align=\"right\">305,00<\/td><td class=\"has-text-align-right\" data-align=\"right\">43,00<\/td><\/tr><tr><td>Increased general basic amount<\/td><td class=\"has-text-align-right\" data-align=\"right\">1.526,00<\/td><td class=\"has-text-align-right\" data-align=\"right\">356,00<\/td><td class=\"has-text-align-right\" data-align=\"right\">50,00<\/td><\/tr><tr><td>Basic maintenance amount<\/td><td class=\"has-text-align-right\" data-align=\"right\"><br>261,00<\/td><td class=\"has-text-align-right\" data-align=\"right\">61,00<\/td><td class=\"has-text-align-right\" data-align=\"right\">8,00<\/td><\/tr><tr><td>Maximum calculation basis<\/td><td class=\"has-text-align-right\" data-align=\"right\"><br>5.220,00<\/td><td class=\"has-text-align-right\" data-align=\"right\"><br>1.220,00<\/td><td class=\"has-text-align-right\" data-align=\"right\">174,00<\/td><\/tr><tr><td>Absolute minimum living wage<br>- with normal seizure<br>- in the case of maintenance seizure<\/td><td class=\"has-text-align-right\" data-align=\"right\"><br>654,00<br>490,50<\/td><td class=\"has-text-align-right\" data-align=\"right\"><br>152,50<br>114,38<\/td><td class=\"has-text-align-right\" data-align=\"right\"><br>21,50<br>16,13<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Formal confirmation of these values by the BMJ is still pending.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">November update<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pension settlement: The threshold amount for the application of preferential taxation of pension settlements (half tax rate) will increase from EUR 15,900 to EUR 16,500 from 1 January 2026.<\/li>\n\n\n\n<li>Interest on arrears in social insurance: The interest rate for interest on arrears in social insurance contributions is to fall from 1 January 2026 from % 7.03 to % 5.53.<\/li>\n\n\n\n<li>Transport deduction (annual): EUR 496.00, increased transport tax credit EUR 853.00 (thresholds: EUR 15,069.00 to EUR 16,056.00), supplement to the (increased) transport tax credit EUR 804.00 (thresholds: EUR 19,761.00 to EUR 30,259.00).<\/li>\n\n\n\n<li>Pensioner deduction (annual): EUR 1,020.00 (maximum deduction limits: EUR 21,614.00 to EUR 31,494.00), increased pensioner deduction EUR 1,502.00 (maximum deduction limits: EUR 24,616.00 to EUR 31,494.00).<\/li>\n\n\n\n<li>Deductions: The single-earner deduction and the single-parent deduction, the transport deduction and the pensioner deduction will be adjusted as follows as of 1 January 2026:\n<ul class=\"wp-block-list\">\n<li>AVAB\/AEAB (annual): one child EUR 612, two children EUR 828, each additional child an additional EUR 273<\/li>\n\n\n\n<li>Additional income limit for AVAB (partner income): EUR 7,411.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Income tax<\/h2>\n\n\n\n<p>The Inflation Adjustment Ordinance will result in these income tax rate brackets in 2026:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Income components (annual) <\/td><td class=\"has-text-align-right\" data-align=\"right\">Tax rate<\/td><\/tr><tr><td>up to EUR 13,539.00<\/td><td class=\"has-text-align-right\" data-align=\"right\">0 %<\/td><\/tr><tr><td>between EUR 13,539.00 and EUR 21,992.00 <\/td><td class=\"has-text-align-right\" data-align=\"right\">20 %<\/td><\/tr><tr><td>between EUR 21,992.00 and EUR 36,458.00<\/td><td class=\"has-text-align-right\" data-align=\"right\">30 %<\/td><\/tr><tr><td>between EUR 35,458.00 and EUR 70,365.00<\/td><td class=\"has-text-align-right\" data-align=\"right\">40 %<\/td><\/tr><tr><td>between EUR 70,365.00 and EUR 104,859.00<\/td><td class=\"has-text-align-right\" data-align=\"right\">48 %<\/td><\/tr><tr><td>between EUR 104,859.00 and EUR 1 million.<\/td><td class=\"has-text-align-right\" data-align=\"right\">50 %<\/td><\/tr><tr><td>over EUR 1 million.<\/td><td class=\"has-text-align-right\" data-align=\"right\">55 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Wage tax table 2026<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"403\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/12\/Lohnsteuertabelle2026-1024x403.jpg\" alt=\"Lohnsteuertabelle 2026\" class=\"wp-image-654\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/12\/Lohnsteuertabelle2026-1024x403.jpg 1024w, https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/12\/Lohnsteuertabelle2026-300x118.jpg 300w, https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/12\/Lohnsteuertabelle2026-768x303.jpg 768w, https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/12\/Lohnsteuertabelle2026-18x7.jpg 18w, https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/12\/Lohnsteuertabelle2026.jpg 1061w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Definitive effectiveness is achieved through official confirmation by the BMF.<\/p>\n\n\n\n<p>Status: 03.11.2025<br>Created: 03.09.2025<br><sup>Source: Kraft &amp; Kronberger specialised publications<br>Photo: Cup of Couple<\/sup><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Early consideration of the expected social security values for the coming year is of interest for business planning.<\/p>","protected":false},"author":10,"featured_media":632,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[89,1,19],"tags":[],"location":[],"class_list":["post-652","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeitsrecht","category-news","category-personalverrechnung"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2026 | 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