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



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

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

Legal base

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)