{"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\/nl\/sozialversicherungswerte-2027\/","title":{"rendered":"Bedragen voor sociale zekerheid en loonbeslag voor 2027"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Ook dit jaar ondersteunt de tijdige inachtneming van de te verwachten sociale zekerheidswaarden uw ondernemingsplanning voor het komende jaar. Hiervoor stellen wij u de te verwachten waarden voor 2027 ter beschikking.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Attentie<\/strong>Overeenkomstig \u00a7 824 lid 2a ASVG blijft de geringe-verdiensten-grens ook in het jaar 2027 \u201ebevroren\u201c (evenals de daarvan afgeleide grens \u0938\u0941\u0926\u094d\u0927\u093e voor de forfaitaire werkgeversbijdrage). De overige waarden worden verhoogd overeenkomstig de opwaarderingsfactor 1,046. In 2027 verhoogt de wetgever bovendien de dagelijkse maximumbijdragel grondslag met EUR 5,00. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Derhalve zullen voor het kalenderjaar 2027 naar verwachting de volgende sociale zekerheidswaarden van toepassing zijn:<\/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>Minderheidsdrempel <\/strong>maandelijks: EUR 551,10 (ten opzichte van 2026 ongewijzigd)<\/li>\n\n\n\n<li><strong>Grenswaarde voor de forfaitaire werkgeversheffing<\/strong>EUR 826,65 (ten opzichte van 2026 ongewijzigd)<\/li>\n\n\n\n<li><strong>E-Card-servicekosten<\/strong>EUR 28,10 (peildatum 15.11.2027)<br><\/li>\n\n\n\n<li><strong>Maximale bijdragegrondslag<\/strong>:\n<ul class=\"wp-block-list\">\n<li>maandelijks: EUR 7.410,00<\/li>\n\n\n\n<li>dagelijks: EUR 247,00<\/li>\n\n\n\n<li>Jaarlijkse maximumgrondslag voor de bijdrage voor bijzondere uitkeringen: EUR 14.820,00<\/li>\n\n\n\n<li>Maximale maandelijkse bijdragegrondslag voor vrije dienstnemers zonder bijzondere betalingen: EUR 8.645,00<br><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Grenzen voor de werkloosheidsverzekering bij een gering inkomen<\/strong> \u2013 Aanvang van het dienstverband<em> voor 2027<\/em>:\n<ul class=\"wp-block-list\">\n<li>tot 2.327,00 EUR: 0,50 %<\/li>\n\n\n\n<li>van 2.327,00 EUR tot 2.539,00 EUR: 1,50 % (leerlingen 1,15 %)<\/li>\n\n\n\n<li>van EUR 2.539,00 tot EUR 2.751,00: 2,50 % (leerlingen 1,15 %)<\/li>\n\n\n\n<li>meer dan 2.751,00 EUR: 2,95 % (leerlingen 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>Grenzen voor de werkloosheidsverzekering bij een gering inkomen<\/strong> \u2013 Aanvang van het dienstverband<em> met ingang van 01.01.2027<\/em>:\n<ul class=\"wp-block-list\">\n<li>tot 2.327,00 EUR: 1,00 %<\/li>\n\n\n\n<li>van 2.327,00 EUR tot 2.539,00 EUR: 2,00 % (leerlingen 1,15 %)<\/li>\n\n\n\n<li>van 2.539,00 EUR tot 2.751,00 EUR: 2,95 % (leerlingen 1,15 %)<\/li>\n\n\n\n<li>meer dan 2.751,00 EUR: 2,95 % (leerlingen 1,15 %)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Zoals gebruikelijk moet de uiteindelijke bevestiging door de \u00d6GK en de aankondiging in het Bundesgesetzblatt nog worden afgewacht.<\/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\">Servicelijn Loon- en arbeidsrecht <\/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\/nl\/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>Aangemaakt: 31-08-2026<br><sup>Bron: Gespecialiseerde publicaties van Kraft &amp; Kronberger<br>Foto: Mikhail Nilov <\/sup><\/p>","protected":false},"excerpt":{"rendered":"<p>Ook dit jaar ondersteunt de tijdige inachtneming van de te verwachten socialezekerheidswaarden uw ondernemingsplanning voor het komende jaar. Hiervoor stellen wij de te verwachten waarden voor 2027 aan u bekend. Overeenkomstig \u00a7 824 lid 2a van de Algemene Socialezekerheidswet (ASVG) blijft de geringe-verdiensten-grens ook in het jaar 2027 \u201ebevroren\u201c (evenals de daarvan afgeleide grenswarde voor de forfaitaire werkgeversbijdrage). De overige waarden zullen stijgen\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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