Social insurance at a glance


What was new in 2019?

Family bonus as of 2019 The family bonus is a tax deduction of up to 1.500,00 € credited through the yearly employee assessment (ArbeiternehmerInnenveranlagung). Employees with a monthly income above 1.250,00 € with children up to 18 years of age, residing in Austria are allowed to take a monthly deduction through their payroll. For those receiving family benefits for a child 18 years and over there is an allowed yearly tax deduction of 500,00 per child.

Indexation of Family Benefit (Familienbeihilfe) as of 2019
  A new indexation of child benefits for children living outside of Austria went into effect as of January 1, 2019. Family benefits for children living outside of Austria will be calculated according to the specific cost of living in the country of the child’s residency. Depending upon the country, this may lead to a decrease (for instance for children living in Romania) or an increase (for instance, for children living in Belgium) in the benefits. The legality of the indexation is in question and currently being investigated from all sides.   

 

Unemployment Assistance

Note: The spouse or cohabiting partner income is not relevant any more for unemployment assistance (Notstandshilfe) already since 1st of July 2018.






Values for 2019

Marginal earnings threshold/insurance threshold relevant for SVA: EUR 5,361.72
Monthly marginal earnings threshold (ASVG):EUR 446.81


Artists’ Social Insurance Fund (KSVF)
Minimum limit:EUR 5,361.72
Maximum grant: EUR 1.896/year

Voluntary self-insurance 2018

The contribution to voluntary self-insurance (health and pension insurance)

  • is EUR 63.07 per month for marginally employed persons.
  • is EUR 59.57 per month for students.

Prescription fee per medicine 6.10 Euro

More information

Austrian social insurance system

Information brochure by the Austrian Cultural Council (Kulturrat Österreich): Selbstständig-Unselbstständig-Erwerbslos (Self-Employed-Employed-Unemployed)

Legal bases

General Social Insurance Act (Allgemeines Versicherungsgesetz, ASVG)

Social Insurance Act for Commerce and Trade (Gewerbliches Versicherungsgesetz, GSVG)

Act on Social Insurance for the Liberal Professions (Freiberufliches Sozialversicherungsgesetz, FSVG)

Act on Social Insurance for Farmers (Bauern-Sozialversicherungsgesetz, BSVG)

Act on Health and Accident Insurance for Civil Servants (Beamten-Kranken- und Unfallversicherungsgesetz, B-KUVG)

General Pensions Act (Allgemeines Pensionsgesetz, APG)

Overview of social insurance institutions

Burgenland Regional Health Insurance Fund (Burgenländische Gebietskrankenkasse, BGKK)

Insurance Fund for Civil or Public Servants (Versicherungsanstalt öffentlich Bediensteter, BVA)

Carinthian Regional Health Insurance Fund (Kärntner Gebietskrankenkasse, KGKK)

Lower Austrian Regional Health Insurance Fund (Niederösterreichische Gebietskrankenkasse, NÖGKK)

Upper Austrian Regional Health Insurance Fund (Oberösterreichische Gebietskrankenkasse, OÖGKK)

Salzburg Regional Health Insurance Fund (Salzburger Gebietskrankenkasse, SGKK)

Styrian Regional Health Insurance Fund (Steiermärkische Gebietskrankenkasse, STGKK)

Social Insurance Authority for Business (Sozialversicherungsanstalt der Gewerblichen Wirtschaft, SVA)

Austrian Farmers’ Social Security Authority (Sozialversicherungsanstalt der Bauern, SVB)

Tyrolean Regional Health Insurance Fund (Tiroler Gebietskrankenkasse, TGKK)

Vorarlberg Regional Health Insurance Fund (Vorarlberger Gebietskrankenkasse, VGKK)

Vienna Regional Health Insurance Fund (Wiener Gebietskrankenkasse, WGKK)