The social security system in Austria is based on the principle of compulsory insurance (Pflichtversicherung). It includes accident insurance (Unfallversicherung), pension insurance (Pensionsversicherung) and health insurance (Krankenversicherung).
Both the employer and the employee pay towards social security. The insurance contribution is deducted by the employer from the employee’s total monthly earnings.
| Contribution of the Employee | Contribution of the Employer | |
|---|---|---|
| Hourly wage (blue collar) | 18.12 % | 21.03 % |
| Salary (white collar) | 18.12 % | 21.03 % |
The maximum monthly assessment base (Höchstbeitragsgrundlage) is € 5,850 (2023).