Social contributions 2026: the updated thresholds
Marginal earnings threshold, contribution ceiling, and new rules — a quick reference table for employers and FOP.
Once a year, social insurance shifts its thresholds — and these few figures determine how every payroll in the country is calculated. Here is what has changed for 2026.
Three numbers worth writing down
The minor earnings threshold (Geringfügigkeitsgrenze) is € 551.10 per month. For the first time in many years it was not indexed and remains at the 2025 level. Below this threshold, full insurance coverage does not arise.
The maximum contribution base (Höchstbeitragsgrundlage) is € 6,930 per month, € 231 per day. This is a notable increase compared to € 6,450 in 2025. Income above this threshold is not subject to contributions.
For special payments — the thirteenth and fourteenth salary — a separate annual ceiling of € 13,860 applies. For freelancers without special payments, the maximum base is € 8,085 per month.
What this means in practice
For an employer with high salaries, contributions increase — the upper ceiling has risen. For those hiring at the minor earnings level, the calculation is unchanged, but from 2026 combining such work with unemployment benefits is no longer permitted. In Vienna, a housing supplement of 1.5 % is added, split between the parties.
For FOP the logic is different: a separate SVS minimum base applies, and it is that figure which determines the monthly reserve. Both numbers are worth checking — an entrepreneur is often both an employer and self-employed at the same time.
We handle filings for FOP and small companies — from a first EAR to Basispauschalierung. This rubric breaks down what the Finanzamt checks most often.