{"id":30175,"date":"2026-06-18T11:16:09","date_gmt":"2026-06-18T09:16:09","guid":{"rendered":"https:\/\/www.huebner.at\/budget-accompanying-act-2027-2028\/"},"modified":"2026-06-23T09:44:26","modified_gmt":"2026-06-23T07:44:26","slug":"budget-accompanying-act-2027-2028","status":"publish","type":"post","link":"https:\/\/www.huebner.at\/en\/budget-accompanying-act-2027-2028\/","title":{"rendered":"Budget Accompanying Act 2027\u20132028"},"content":{"rendered":"

Shortly after the Finance Minister\u2019s budget speech, the government bill on the Budget Accompanying Act 2027\u20132028 was published. Find the key points relevant to payroll summarised in our overview.<\/p>\n

1. Unemployment insurance contribution for low-income earners<\/strong><\/span><\/p>\n

For new entrants starting on or after 1 January 2027<\/strong>, the reduced unemployment insurance (ALV) contribution tier for low incomes will no longer apply. This means that instead of the previous employee contribution shares of 0%, 1%, or 2%, the regular contribution rate of 2.95%<\/strong> will then apply.<\/p>\n

For employment relationships that began before 1 January 2027<\/strong>, a multi-year transitional arrangement has been put in place:<\/p>\n\n\n\n\n\n\n\n
ALV employee share<\/strong><\/td>\n2026<\/strong><\/td>\n2027<\/strong><\/td>\n2028<\/strong><\/td>\n2029<\/strong><\/td>\n2030<\/strong><\/td>\n2031<\/strong><\/td>\nfrom 2032<\/strong><\/td>\n<\/tr>\n<\/thead>\n
previous 0% tier<\/strong><\/td>\n0 %<\/td>\n0.5 %<\/td>\n1 %<\/td>\n1.5 %<\/td>\n2 %<\/td>\n2.5 %<\/td>\n2.95 %<\/td>\n<\/tr>\n
previous 1% tier<\/strong><\/td>\n1 %<\/td>\n1.5 %<\/td>\n2 %<\/td>\n2.5 %<\/td>\n2.95 %<\/td>\n2.95 %<\/td>\n2.95 %<\/td>\n<\/tr>\n
previous 2% tier<\/strong><\/td>\n2 %<\/td>\n2.5 %<\/td>\n2.95 %<\/td>\n2.95 %<\/td>\n2.95 %<\/td>\n2.95 %<\/td>\n2.95 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/pre>\n
2. Unemployment insurance contribution and IESG surcharge for older persons<\/strong><\/span><\/p>\n
As of 1 January 2027<\/strong>, the general ALV exemption for persons aged 63 and over will no longer apply. The employer\u2019s share<\/strong> of the unemployment insurance contribution must then continue to be paid until the requirements for a pension are met. In addition, the IESG surcharge exemption<\/strong> for persons aged 63 and over will also be abolished as of 1 January 2027.<\/p>\n
<\/pre>\n
3. ASVG maximum contribution basis<\/strong><\/span><\/p>\n
Extraordinary additional increases to the maximum contribution basis are envisaged:<\/p>\n