{"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\/nl\/sozialversicherungswerte-2026\/","title":{"rendered":"Waarden voor sociale zekerheid en loonbeslag voor 2026"},"content":{"rendered":"

Voor uw bedrijfsplanning is het interessant om vroegtijdig de verwachte waarden van de sociale zekerheid voor het komende jaar te bekijken. Wij geven u de verwachte waarden voor 2026.<\/p>\n\n\n\n

Attentie<\/strong>Overeenkomstig Sectie 810 para. 3 ASVG blijft de lage-inkomensdrempel voor 2026 \u201ebevroren\u201c (net als de daarvan afgeleide drempel voor de forfaitaire werkgeversbijdrage). De andere waarden zullen stijgen in lijn met het herwaarderingscijfer van 1,073.<\/p>\n\n\n\n

Dienovereenkomstig zullen de volgende sociale zekerheidswaarden naar verwachting van toepassing zijn op het kalenderjaar 2026:<\/p>\n\n\n\n

\n
\n
    \n
  • Lage-inkomensgrens per maand: 551,10 euro (ongewijzigd ten opzichte van 2025)<\/li>\n\n\n\n
  • Drempel voor de forfaitaire werkgeversbijdrage: EUR 826,65 (ongewijzigd vanaf 2025)<\/li>\n\n\n\n
  • E-Card servicekosten: EUR 26,85 (ingangsdatum 15\/11\/2026)<\/li>\n\n\n\n
  • Maximale bijdragegrondslag:\n
      \n
    • maandelijks: EUR 6.930,00<\/li>\n\n\n\n
    • dagelijks: EUR 231,00<\/li>\n\n\n\n
    • Maximale jaarlijkse bijdragegrondslag voor speciale betalingen: EUR 13.860,00<\/li>\n\n\n\n
    • Maximale maandelijkse bijdragegrondslag voor freelance werknemers zonder speciale betalingen: EUR 8.085,00<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • Bedragen voor werkloosheidsverzekering-laag loon beperken:\n
        \n
      • tot EUR 2.225,00: 0 %<\/li>\n\n\n\n
      • meer dan EUR 2.225,00 tot EUR 2.427,00: 1,00 %<\/li>\n\n\n\n
      • meer dan EUR 2.427,00 tot EUR 2.630,00: 2,00 % (leerlingen 1,15 %)<\/li>\n\n\n\n
      • meer dan EUR 2.630,00: 2,95 % (leerlingen 1,15 %)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n

        Zoals gebruikelijk moet de uiteindelijke bevestiging door de \u00d6GK en de aankondiging in het Bundesgesetzblatt nog worden afgewacht.<\/p>\n\n\n\n

        Loonbeslagwaarden bijwerken<\/h2>\n\n\n\n

        Er is onlangs bepaald dat de pensioenen voor 2026 - afgezien van de plafonds voor bepaalde hogere pensioenen - met 2,7 % (aanpassingsfactor 1,027) verhoogd zullen worden. Dienovereenkomstig zal het minimumpensioen (referentietoeslag voor alleenstaanden) met ingang van 1 januari 2026 stijgen van EUR 1.273,99 naar EUR 1.308,39.<\/p>\n\n\n\n

        Aangezien het bestaansminimum is afgeleid van het minimumpensioen, wordt verwacht dat de volgende loonbeslagwaarden vanaf 2026 van toepassing zullen zijn:<\/p>\n\n\n\n

        Waarden leefbaar loon 2026 (verwacht)<\/strong><\/td>maandelijks<\/strong><\/td>wekelijks<\/strong><\/td>dagelijks<\/strong><\/td><\/tr>
        Algemeen basisbedrag<\/td>1.308,00<\/td>305,00<\/td>43,00<\/td><\/tr>
        Verhoogd algemeen basisbedrag<\/td>1.526,00<\/td>356,00<\/td>50,00<\/td><\/tr>
        Bedrag basisonderhoud<\/td>
        261,00<\/td>        		61,00<\/td>8,00<\/td><\/tr>
        Maximale berekeningsgrondslag<\/td>
        5.220,00<\/td>
        1.220,00<\/td>        		174,00<\/td><\/tr>
        Absoluut bestaansminimum
        - met normale aanval
        - in het geval van beslag op onderhoud<\/td>
        654,00
        490,50<\/td>
        152,50
        114,38<\/td>
        21,50
        16,13<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

        Formele bevestiging van deze waarden door de BMJ is nog in behandeling.<\/p>\n\n\n\n

        Update november<\/h2>\n\n\n\n
          \n
        • Pensioenverrekening: Het drempelbedrag voor de toepassing van preferenti\u00eble belasting op pensioenafwikkelingen (half belastingtarief) zal vanaf 1 januari 2026 stijgen van EUR 15.900 naar EUR 16.500.<\/li>\n\n\n\n
        • Rente op achterstallige sociale verzekeringspremies: De rentevoet voor rente op achterstallige sociale verzekeringspremies wordt met ingang van 1 januari 2026 verlaagd van % 7,03 tot % 5,53.<\/li>\n\n\n\n
        • Transportaftrek (jaarlijks): EUR 496,00, verhoogde heffingskorting transportbelasting EUR 853,00 (drempels: EUR 15.069,00 tot EUR 16.056,00), aanvulling op de (verhoogde) heffingskorting transportbelasting EUR 804,00 (drempels: EUR 19.761,00 tot EUR 30.259,00).<\/li>\n\n\n\n
        • Aftrek voor gepensioneerden (jaarlijks): EUR 1.020,00 (maximale aftreklimieten: EUR 21.614,00 tot EUR 31.494,00), verhoogde gepensioneerdenaftrek EUR 1.502,00 (maximale aftreklimieten: EUR 24.616,00 tot EUR 31.494,00).<\/li>\n\n\n\n
        • Aftrekposten: De alleenverdienersaftrek en de eenouderaftrek, de vervoersaftrek en de gepensioneerdenaftrek worden als volgt aangepast vanaf 1 januari 2026:\n
            \n
          • AVAB\/AEAB (jaarlijks): \u00e9\u00e9n kind EUR 612, twee kinderen EUR 828, elk extra kind EUR 273 extra<\/li>\n\n\n\n
          • Extra inkomensgrens voor AVAB (partnerinkomen): 7.411 EUR.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

            Inkomstenbelasting<\/h2>\n\n\n\n

            De inflatie-aanpassingsverordening zal resulteren in deze tariefschijven voor de inkomstenbelasting in 2026:<\/p>\n\n\n\n

            Inkomenscomponenten (jaarlijks) <\/td>Belastingtarief<\/td><\/tr>
            tot EUR 13.539,00<\/td>0 %<\/td><\/tr>
            tussen EUR 13.539,00 en EUR 21.992,00 <\/td>20 %<\/td><\/tr>
            tussen EUR 21.992,00 en EUR 36.458,00<\/td>30 %<\/td><\/tr>
            tussen EUR 35.458,00 en EUR 70.365,00<\/td>40 %<\/td><\/tr>
            tussen EUR 70.365,00 en EUR 104.859,00<\/td>48 %<\/td><\/tr>
            tussen EUR 104.859,00 en EUR 1 miljoen.<\/td>50 %<\/td><\/tr>
            meer dan EUR 1 miljoen.<\/td>55 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

            Loonbelastingtabel 2026<\/h2>\n\n\n\n
            \"Lohnsteuertabelle<\/figure>\n\n\n\n

            Definitieve effectiviteit wordt bereikt door offici\u00eble bevestiging door de BMF.<\/p>\n\n\n\n

            Status: 03.11.2025
            Aangemaakt: 03.09.2025
            Bron: Gespecialiseerde publicaties van Kraft & Kronberger
            Foto: Kopje van paar<\/sup><\/p>\n\n\n\n

            <\/p>","protected":false},"excerpt":{"rendered":"

            F\u00fcr die unternehmerische Planung ist die fr\u00fchzeitige Ber\u00fccksichtigung der voraussichtlichen Sozialversicherungswerte des n\u00e4chsten Jahres von Interesse.<\/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":"\nSozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2026 | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"F\u00fcr die unternehmerische Planung ist die fr\u00fchzeitige Ber\u00fccksichtigung der Sozialversicherungswerte f\u00fcr 2026 von Interesse.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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