Maximum contribution basis
In Austria, the maximum contribution basis is a monthly income threshold above which the income of an insured person remains free of contributions to Austrian social security . Insurance contributions are therefore only levied on that part of the monthly income that is below this income threshold.
The contribution assessment ceiling fulfills an analogous function in German social insurance .
Temporal course
The following table shows the monthly and annual maximum contribution base over time, with schilling amounts being converted into euros . In Austria it was customary until 1964 to pay the annual salary in the form of 13 monthly salaries ; since 1965 it has been 14 monthly salaries. The treatment of the sixth of the year (especially 13th and 14th monthly salary) is subject to special tax regulations.
| year | Months | € monthly | Schilling monthly | € annually | Schilling annually | % Increase vs. Previous year |
|---|---|---|---|---|---|---|
| 1957 | 13 | € 261.62 | ATS 3,600 | € 3,401.06 | ATS 46.800 | - |
| 1958 | 13 | € 261.62 | ATS 3,600 | € 3,401.06 | ATS 46.800 | 0.00 |
| 1959 | 13 | € 261.62 | ATS 3,600 | € 3,401.06 | ATS 46.800 | 0.00 |
| 1960 | 13 | € 261.62 | ATS 3,600 | € 3,401.06 | ATS 46.800 | 0.00 |
| 1961 | 13 | € 348.83 | ATS 4,800 | € 4,534.79 | ATS 62.400 | 33.33 |
| 1962 | 13 | € 348.83 | ATS 4,800 | € 4,534.79 | ATS 62.400 | 0.00 |
| 1963 | 13 | € 348.83 | ATS 4,800 | € 4,534.79 | ATS 62.400 | 0.00 |
| 1964 | 13 | € 348.83 | ATS 4,800 | € 4,534.79 | ATS 62.400 | 0.00 |
| 1965 | 14th | € 392.43 | ATS 5,400 | € 5,494.02 | ATS 75,600 | 21.15 |
| 1966 | 14th | € 425.14 | ATS 5,850 | € 5,951.96 | ATS 81.900 | 8.33 |
| 1967 | 14th | € 457.84 | ATS 6,300 | € 6,409.76 | ATS 88.200 | 7.69 |
| 1968 | 14th | € 490.54 | ATS 6.750 | € 6,867.56 | ATS 94.500 | 7.14 |
| 1969 | 14th | € 523.24 | ATS 7,200 | € 7,325.36 | ATS 100,800 | 6.67 |
| 1970 | 14th | € 555.95 | ATS 7.650 | € 7,783.30 | ATS 107.100 | 6.25 |
| 1971 | 14th | € 588.65 | ATS 8.100 | € 8,241.10 | ATS 113.400 | 5.88 |
| 1972 | 14th | € 632.25 | ATS 8,700 | € 8,851.50 | ATS 121.800 | 7.41 |
| 1973 | 14th | € 686.76 | ATS 9.450 | € 9,614.64 | ATS 132.300 | 8.62 |
| 1974 | 14th | € 763.06 | ATS 10,500 | € 10,682.84 | ATS 147,000 | 11.11 |
| 1975 | 14th | € 850.27 | ATS 11,700 | € 11,903.78 | ATS 163.800 | 11.43 |
| 1976 | 14th | € 959.28 | ATS 13.200 | € 13,429.92 | ATS 184.800 | 12.82 |
| 1977 | 14th | € 1,090.09 | ATS 15,000 | € 15,261.26 | ATS 210,000 | 13.64 |
| 1978 | 14th | € 1,220.90 | ATS 16,800 | € 17,092.60 | ATS 235.200 | 12.00 |
| 1979 | 14th | € 1,351.71 | ATS 18,600 | € 18,923.94 | ATS 260.400 | 10.71 |
| 1980 | 14th | € 1,417.12 | ATS 19,500 | € 19,839.68 | ATS 273,000 | 4.84 |
| 1981 | 14th | € 1,482.53 | ATS 20,400 | € 20,755.42 | ATS 285.600 | 4.62 |
| 1982 | 14th | € 1,569.73 | ATS 21,600 | € 21,976.22 | ATS 302.400 | 5.88 |
| 1983 | 14th | € 1,656.94 | ATS 22,800 | € 23,197.16 | ATS 319.200 | 5.56 |
| 1984 | 14th | € 1,744.15 | ATS 24,000 | € 24,418.10 | ATS 336,000 | 5.26 |
| 1985 | 14th | € 1,787.75 | ATS 24,600 | € 25,028.50 | ATS 344.400 | 2.50 |
| 1986 | 14th | € 1,874.96 | ATS 25,800 | € 26,249.43 | ATS 361.200 | 4.88 |
| 1987 | 14th | € 1,918.56 | ATS 26,400 | € 26,859.88 | ATS 369.600 | 2.33 |
| 1988 | 14th | € 2,005.77 | ATS 27,600 | € 28,080.78 | ATS 386.400 | 4.55 |
| 1989 | 14th | € 2,049.37 | ATS 28,200 | € 28,691.23 | ATS 394.800 | 2.17 |
| 1990 | 14th | € 2,092.98 | ATS 28,800 | € 29,301.72 | ATS 403.200 | 2.13 |
| 1991 | 14th | € 2,180.18 | ATS 30,000 | € 30,522.59 | ATS 420,000 | 4.17 |
| 1992 | 14th | € 2,311.00 | ATS 31,800 | € 32,353.95 | ATS 445.200 | 6.00 |
| 1993 | 14th | € 2,441.81 | ATS 33,600 | € 34,185.30 | ATS 470.400 | 5.66 |
| 1994 | 14th | € 2,616.22 | ATS 36,000 | € 36,627.11 | ATS 504,000 | 7.14 |
| 1995 | 14th | € 2,747.03 | ATS 37,800 | € 38,458.46 | ATS 529.200 | 5.00 |
| 1996 | 14th | € 2,834.24 | ATS 39,000 | € 39,679.37 | ATS 546,000 | 3.17 |
| 1997 | 14th | € 2,965.05 | ATS 40,800 | € 41,510.72 | ATS 571.200 | 4.62 |
| 1998 | 14th | € 3,052.26 | ATS 42,000 | € 42,731.63 | ATS 588,000 | 2.94 |
| 1999 | 14th | € 3,095.86 | ATS 42,600 | € 43,342.08 | ATS 596.400 | 1.43 |
| 2000 | 14th | € 3,139.47 | ATS 43.200 | € 43,952.53 | ATS 604.800 | 1.41 |
| 2001 | 14th | € 3,226.67 | ATS 44,400 | € 45,173.43 | ATS 621.600 | 2.78 |
| 2002 | 14th | € 3,270.00 | € 45,780.00 | 1.34 | ||
| 2003 | 14th | € 3,360.00 | € 47,040.00 | 2.75 | ||
| 2004 | 14th | € 3,450.00 | € 48,300.00 | 2.68 | ||
| 2005 | 14th | € 3,630.00 | € 50,820.00 | 5.22 | ||
| 2006 | 14th | € 3,750.00 | € 52,500.00 | 3.31 | ||
| 2007 | 14th | € 3,840.00 | € 53,760.00 | 2.40 | ||
| 2008 | 14th | € 3,930.00 | € 55,020.00 | 2.34 | ||
| 2009 | 14th | € 4,020.00 | € 56,280.00 | 2.29 | ||
| 2010 | 14th | € 4,110.00 | € 57,540.00 | 2.24 | ||
| 2011 | 14th | € 4,200.00 | € 58,800.00 | 2.19 | ||
| 2012 | 14th | € 4,230.00 | € 59,220.00 | 0.71 | ||
| 2013 | 14th | € 4,440.00 | € 62,160.00 | 4.96 | ||
| 2014 | 14th | € 4,530.00 | € 63,420.00 | 2.03 | ||
| 2015 | 14th | € 4,650.00 | € 65,100.00 | 2.65 | ||
| 2016 | 14th | € 4,860.00 | € 68,040.00 | 4.52 | ||
| 2017 | 14th | € 4,980.00 | € 69,720.00 | 2.47 | ||
| 2018 | 14th | € 5,130.00 | € 71,820.00 | 3.01 | ||
| 2019 | 14th | € 5,220.00 | € 73,080.00 | 1.75 | ||
| 2020 | 14th | € 5,370.00 | € 75,180.00 | 2.87 |
See also
- General Social Insurance Act (ASVG)
Individual evidence
- ↑ For the years 1957 to 1989 and 1991 to 2005 calculated from Table 2-3 in Ulrike Loy: Pension reforms for blue-collar and white-collar workers from 2000 and their financial effects , Master's thesis, Vienna University of Technology, 2006.
- ↑ Incl. additional increase of € 3 per day in accordance with the 2nd Stability Act 2012 ( Federal Law Gazette I No. 35/2012 )
- ↑ Incl. additional increase of € 3 per day in accordance with the Tax Reform Act 2015/2016 ( Federal Law Gazette I No. 118/2015 )
