The final new values for 2020 have been officially issued.
The official values for 2020 are now finale. Following new values are to be considered:
Maximum contribution basis
- Daily: € 179,00
- Monthly: € 5.370,00
- Yearly for special payment: € 10.740,00
- Monthly for freelancers without special payments: € 6.265,00
Marginal employment values:
- Monthly: € 460,66
- Values for „Dienstgeberabgabe“ (DAG): € 690,99
Contract ending payment („Auflösungsabgabe“)
Starting 1st of January this payment does not have to be made – regardless of the reason of leave.
Changes regarding IESG-rate and NSchG-rate
- IESG-rate will be reduced from 0,35% to 0,2%
- NSchG-rate will be raised from 3,4% to 3,8%
Unemployment rate for „less-earners“
The values for 2020 look as following:
| Monthly contribution basis | Unemployment rate: |
| Up to € 1.733,00 | 0 % |
| Above € 1.733,00 up to € 1.891,00 | 1 % |
| Above € 1.891,00 up to € 2.049,00 | 2 % |
| Above € 2.049,00 | 3 % |
For apprentices, whose apprentice contract has started on 01.01.2016 or later, the values are as following:
| Monthly contribution basis | Apprentice rate |
| Up to € 1.733,00 | 0 % |
| Above € 1.733,00 up to € 1.891,00 | 1 % |
| Above € 1.891,00 | 1,20 % |
Employer contribution in Salzburg
The employer contribution („Dienstgeberbeitrag“) in Salzburg has been reduced from 0,4% to 0,3%.