What is the low income threshold in Austria?
The Minority threshold defines the income level in Austria up to which an employment relationship is considered marginal. If the monthly gross salary is below this limit, there is No full compulsory insurance in social insurance.
The de minimis threshold is particularly relevant for:
- Students
- Pensioners
- Part-time jobs
- Short-term or flexible employment models
It will adjusted annually and applies uniformly throughout Germany.
Background: Marginal employment
Marginal employment is deemed to exist if the monthly gross pay does not exceed the legally stipulated low income threshold.
Characteristic:
- No compulsory health and pension insurance
- Accident insurance always exists
- Voluntary self-insurance is possible
Typical questions in practice:
- Am I insured for marginal employment?
- What happens if I exceed the limit?
- Does the limit apply per job or in total?
This is precisely where the de minimis limit provides clarity.
What is the de minimis threshold?
The insignificance threshold is set annually by law.
The decisive factor is:
- the Gross monthly salary
- for several marginal jobs: the sum of all charges
Important:
→ If the limit is exceeded, the retroactive full social security obligation in.
How does the low income threshold affect social insurance?
The following applies to marginal employment:
Compulsory insurance:
- Accident insurance (automatic)
Not compulsorily insured:
- Health insurance
- Pension insurance
Option:
- Self-insurance possible in health and/or pension insurance
→ Particularly relevant for persons without any other insurance basis.
What does a practical example of the de minimis threshold look like?
An employee earns:
- 520 gross per month from a part-time job
The de minimis limit is higher.
Result:
- The employment relationship is considered marginal
- No compulsory health and pension insurance
- Accident insurance exists
She takes on a second job paying €200 a month:
→ Total income exceeds the marginal earnings threshold
→ full social insurance obligation applies
When is the de minimis threshold exceeded?
An overrun exists if:
- the monthly gross salary increases
- several marginal jobs are added together
- Special payments must be taken into account
Consequences:
- Compulsory health, pension and unemployment insurance
- Subsequent offsetting of social security contributions possible
What should employees look out for?
- Keep an eye on your total income - especially if you have several jobs
- Check self-insurance if no other insurance cover exists
- Report changes in income immediately
What should companies & HR departments look out for?
- Check monthly fee limits on an ongoing basis
- Correctly take into account multiple employment
- Inform employees transparently about insurance consequences
- Do not use marginal employment as a permanent solution for regular jobs
Why is the de minimis threshold important?
For employees:
→ Clarity about insurance status, cover and financial consequences.For companies:
→ Legal certainty, correct billing and avoidance of additional payments or penalties.
