Living & Working in Austria

8. SOCIAL SECURITY
Registration with the appropriate social security institution is mandatory; every person is to pay
social security contributions for themselves and their family members.
Employers are responsible for registering their employees with the appropriate social security
institution. Every person is assigned a social security number with the registration. Social security
contributions of employees are shared between employers and employees; these contributions are
automatically deducted at source.
The payment of social security contributions is shared by the employer and employee.
The amount of social security contributions (= contribution rates) depends whether the employee is
a salaried or waged employee, apprentice, minimum-income employee, etc.
In Austria, employees and independent contractors whose income exceeds the low-income limit
(€ 366.33 per month in 2010) are covered by social security
Employees with remuneration below the low-income limit as well as students are only covered by
parts of the social security system (accident insurance). Employees with income below the income
limit are eligible for voluntary health and/or pension insurance.
Self-employed persons are responsible for paying their social security contributions.
More details are available at:
http://www.sozialversicherung.at
http://www.sozialversicherung.at/portal27/portal/esvportal/channel_content/
cmsWindow?action=2&p_menuid=507&p_tabid=5&p_pubid=1148
(social security contribution groups/rates)
Social security benefits:
Health insurance including compulsory maternity protection: free insurance protection for
family members (subject to certain preconditions) and childcare allowance.
Accident insurance: protection against accidents at the workplace and vocational illnesses
and their consequences, e.g. invalidity and occupational incapacity, etc.
Pension insurance: old-age pension benefits, etc.
Unemployment insurance: these are for instance, unemployment benefit payments, social
welfare, special social welfare, pension advances.
Further benefits:
Means tested minimum benefit (replaces social welfare) as complementary benefit of the
social security and/or as a benefit which may be granted when no pension insurance,
unemployment benefits are being received;
Personal care and long-term care insurance (Pflegevorsorge and Pflegeversicherung)
More details are available at:
http://www.sozialversicherung.at
http://www.bmask.gv.at/cms/site/liste.html?channel=CH0607 (social welfare)
http://www.bmask.gv.at/cms/site/liste.html?channel=CH0052 (means tested minimum benefit)
http://www.help.gv.at/Content.Node/36/Seite.360000.html (personal care)
http://www.help.gv.at/Content.Node/36/Seite.360521.html ((long-term care insurance)
http://www.bmask.gv.at/cms/site/liste.html?channel=CH0061 (care benefit)
Living & Working in Austria 2010
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