Article:

New Values Social Security 2022

01 September 2021

Thomas Neumann, Partner |
Claudia Sonnleitner, Director |

 

Maximum contribution basis & marginal earnings threshold

The revaluation in social security for the year 2022 amounts to 2,1%. Subject to the promulgation of the ordinance, the following variable values result for the year 2022:

 

Variable values   2021   2022
Revaluation figures   1,033   1,021
Maximum daily contribution basis EUR 185 EUR 189
Maximum monthly contribution basis EUR 5,550 EUR 5,670
Maximum annual contribution base for special payments (SP) EUR 11,100 EUR 11,340
Maximum monthly contribution basis for independent contractor without GSVG; BSVG EUR 6,475 EUR 6,615
Marginal earnings threshold EUR 6,475 EUR 485.85
Employer`s levy limit EUR 713.79 EUR 728.77

 

 

Threshold amounts for the unemployment insurance contribution  

The threshold amounts for the employee's part of the unemployment insurance contribution for low income are as of 1.1.2022:

Reduction of the unemployment insurance contribution (employee`s part)

Monthly contribution base in EUR Contribution
Reduction 2021 2022  
by 3% up to 1,790 up to 1,828 0%
by 2% 1.790,01 – 1.953 1.828,01 – 1.994 1%
by 1% 1.953,01 – 2.117  1.994,01 – 2.161 2%
NO over 2,117 over 2,161 3%

 

 

Did you know how the calculation is done?

The revaluation of variable values is based on the development of wages and pensions. The revaluation figure, which is used, among other things, to calculate the maximum contribution base and the marginal earnings threshold, is calculated in accordance with the provisions of the General Social Insurance Act (ASVG) by dividing the average contribution base in the statutory pension insurance of the second preceding year (2020) by that of the third preceding year (2019). The revaluation figure for 2022 is 1.021.

The maximum contribution base for 2022 is calculated from the maximum contribution base for the calendar year 2021 (unless an extraordinary increase is determined by decree) by multiplying it by the revaluation figure for 2022; it is to be rounded to the full euro amount. The new marginal earnings threshold is calculated analogously, but the amount must be rounded to the nearest cent.