Subject to official announcement, the revaluation figure for 2025 is 1.063. This results in the following variable social security contributions for the calendar year 2025.
In contrast, pensions, annuities and defined benefit fixed amounts in the social security contributions are multiplied by the adjustment factor, which is linked to the inflation rate of the last year (August 2023-July 2024) and set by regulation.
Maximum contribution threshold & Marginal Employment threshold
| Variable values | 2024 | 2025 | ||
| Revaluation figure | 1.035 | 1.063 | ||
| Maximum contribution threshold daily | EUR | 202 | EUR | 215 |
| Maximum contribution threshold monthly | EUR | 6,060 | EUR | 6,450 |
| Maximum contribution threshold annual for special payments (SZ) | EUR | 12,120 | EUR | 12,900 |
| Maximum contribution threshold monthly for Freelancers excluding special payments; GSVG; BSV | EUR | 7,070 | EUR | 7,525 |
| Marginal Employment threshold | EUR | 518.44 | EUR | 551.10 |
| Limit for the employer’s contribution | EUR | 777.66 | EUR | 826.65 |
Reduction of the unemployment insurance contribution (EE-contribution)
| Monthly contribution base in EUR | Contribution | ||
| Reduction | 2024 | 2025 | |
| of 2.95% | up to 1,951 | up to 2,074 | 0% |
| of 1.95% | 1,951,.1 – 2,128 | 2,074.01 – 2,262 | 1% |
| of 0.95% | 2,128.01 – 2,306 | 2,262.01 – 2,451 | 2% |
| non | above 2,306 | above 2,451 | 2.95% |
What is the revaluation figur?
The revaluation figure (2025) is based on the change in the average contribution base in the statutory pension insurance from the third previous calendar year (2022) to the second previous calendar year (2023), unless an extraordinary increase is set by ordinance. The revaluation figure is the basis for the increase in the variable values under contribution law (e.g. maximum contribution threshold, marginal employment threshold) and is multiplied by the previous year's contributions.In contrast, pensions, annuities and defined benefit fixed amounts in the social security contributions are multiplied by the adjustment factor, which is linked to the inflation rate of the last year (August 2023-July 2024) and set by regulation.
Author:
Tobias Goldberger tobias.goldberger@bdo.at +43 5 70 375 - 8167 |