Social insurance at a glance
Values for 2024
Dear users and interested visitors!
As every year, you will find below a summary of the current value adjustments for 2024.
With the very best wishes for all your plans & projects.
Your Art-Mobility Team
Values 2024
Social security
Marginal income limits marginal earnings limit monthly: 518.44 euros marginal earnings limit / year / SVS compulsory insurance limit: 6,221.28 euros
SVS minimum contribution / month / New self-employed 150.44 euros (Attention: Calculation of the final monthly contribution will be done afterwards) Opting-in SVS: around 50 euros (note: no pension insurance)
Voluntary self-insurance ÖGK marginally employed persons: 73.20 euros students: 69.13 euros (note: no pension insurance for students)
Prescription fee 7.10 euros
Children and family
Family allowance for children 0-3 years 120.61 euros 3-9 years 128.97 euros 10-18 years 149.70 euros From 19 years 174 euros
Child deduction
Together with the family allowance, an additional child deduction is paid. This amounts to 67.78 euros per child for the calendar year 2024 and does not have to be applied for separately.
Daily maternity allowance Self-employed (condition: mandatory insurance at the SVS) 67.19 euros / day, marginal-earning employees 11.35 euros / day
Additional earnings limits Child benefit
Income-dependent 8,100 euros per year.
Social benefits
Minimum based benefit Individuals: 1,156 euros; Couples: 1,618 euros
Compensatory allowance (minimum pension) Individuals 1,217.96 euros; Couples 1,921,46 euros
Compensatory allowance & supplement for 40 working years Individuals 1,583.22 euros; Couples 2,137.04 euros
Taxes
Increase of the limit for low value goods to 1.000 euros
Income tax
Amount Tax rate
up to 12,816 euros 0 %
over 12,816 to 20,818 euros 20 %
over 20,818 to 34,513 euros 30 %
over 34,513 to 66,612 euros 40 %
over 66,612 to 99,266 euros 48 %
over 99,266 up to 1,000,000 euros 50 %
over 1,000,000 euros 55 %
More information
Austrian social insurance system
Legal base
General Social Insurance Act (Allgemeines Versicherungsgesetz, ASVG)
Social Insurance Act for Commerce and Trade (Gewerbliches Versicherungsgesetz, GSVG)
Act on Social Insurance for Farmers (Bauern-Sozialversicherungsgesetz, BSVG)