Persons who are only marginally employed are excluded from full insurance and are only subject to partial insurance under the accident insurance scheme.
From January 2019, employment is deemed marginal if per calendar month no more than EUR 446,81 is payable.
If the sum of incomes from one or more marginal (occasional) employments exceeds the amount of [Geringfuegigkeitsgrenze_monatlich - EUR 446,81], this results in compulsory insurance in the health and pension insurance schemes, with contributions payable on the whole income.
Likewise there is compulsory insurance in the health and pension insurance schemes if there is one or more marginal (occasional) employments in addition to full insurance. The relevant notice of contribution payable will be sent later, although on application the insured person can pay monthly contributions in advance. Please note that in this case, once the actual contribution basis has been established, the contributions will be calculated anew (repayments of contributions or additional contributions payable).
Occasional employment is employment with the same employer in irregular intervals, on a daily basis, and agreed upon for less than a week. There is no agreement, plan or schedule for a longer period (more than a week).
Employment under the Services Cheque Act (DLSG)
In the case of employment using services cheques, in 2019 up to EUR 612,07 per month can be earned at one employer. This amount derives from the low-income threshold of EUR 446,81 per month for 2019, plus the holiday compensation covered by the services cheque and pro-rata special payments.
If for one calendar month services cheques of various employers are received and the total amount of the services cheques exceeds EUR 612,07 per month (2019), the employed person is also in compulsory insurance in the health and pension insurance schemes according to the ASVG. For the respective month, contributions must be paid on the total amount of all services cheques received.
Multiple insurance with services cheques
If a person is marginally employed by means of services cheque in addition to standard marginal employment or fully insured employed work, and if the total income from all employment exceeds the low-income threshold for 2019 of EUR 446,81 per month (with holiday compensation covered by the services cheque and pro-rata special payments not to be taken into account), additional compulsory insurance in the health and pension insurance schemes is established. Thus, contributions must be paid on the marginal income irrespective of whether a person is already fully insured.
The relevant contributions are payable in autumn of the following year. If the service cheques submitted already result in compulsory insurance in the health and pension insurance schemes, the insured person can also pay monthly contributions in respect of this services cheque on application.
More information on
- marginal employment with compulsory health and pension insurance:
Telephone: +43 1 601 22-2780
- Contributions payable on exceeding the low-income threshold with services cheques:
Telephone: +43 1 601 22-2780
- Service cheque:
Service line: 0810 555 666