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Important figures 206

The following section provides you with all the important figures on social insurance law at a glance. These include, for example, the level of insurance contributions to be paid and the insurance limits. The figures shown relate to the year 2026.

Social insurance Monthly marginal earnings threshold (same as 2025) €551.10
Annual de minimis limit  €6,613.20
SVS compulsory insurance limit (social security for the self-employed) €6,613.20
  Minimum monthly SVS contribution for new self-employed individuals (please note: the final monthly contribution is calculated retrospectively €160.81 
Voluntary self-insurance in the SVS ("opting-in") (note: no pension insurance) ~ €50.00 
Voluntary self-insurance in the Austrian Health Insurance Fund (ÖGK) for marginally employed persons €83.49
Voluntary self-insurance in the Austrian Health Insurance Fund (ÖGK) for students €78.84
Prescription fee €7.55 
Social benefits Minimum income for single people  €1,229,89
Minimum income couples  €1,721,85
Minimum pension/compensatory allowance for a single person €1,308.39
Minimum pension/compensatory allowance for couples €2,064.12
Minimum pension/compensatory allowance with 30 years of insurance for a single person €1,423.63
Minimum pension/compensatory allowance with 40 years of insurance for a single persons €1,700.76 
Minimum pension/compensatory allowance with 40 years of insurance for couples €2,295.69
Parenthood  Family allowance 0-3 years of age €138.40
Family allowance 3-9 years of age €148.00
Family allowance 10-18 years of age €171.80
Family allowance from the age of 19 €200.40
Child tax credit (one child tax credit is paid per family) €70.90
Daily allowance self-employed individuals €72.18
Daily allowance for marginally employed individuals €12.19
 

Annual additional earnings limit for income-related childcare allowance 

 

€8,600.00 

 

 

Annual additional earnings limit for the flat-rate childcare allowance 

 

€18,000.00