at-svs-contributions

Austrian social insurance for the self-employed, tax year 2026, collected by the SVS: pension (18.5% GSVG, 20% FSVG), health (6.8%), accident insurance (EUR 12.95 a month) and the Selbständigenvorsorge (1.53%), for trade licence holders (Gewerbetreibende), Neue Selbständige and FSVG freelancers. Covers the 2026 minimum base (EUR 551.10 a month) and maximum base (EUR 8,085 a month, EUR 97,020 a year), the provisional base for new businesses and from year four (factor 1.181), the Nachbemessung, quarterly due dates, the Versicherungsgrenze and the small business exemption (EUR 6,613.20 income, EUR 55,000 turnover), the health contribution credit, ASVG overlap and deductibility. Trigger on: SVS, GSVG, FSVG, Beitragsvorschreibung, Nachbemessung, Neue Selbständige, Kleinunternehmer SVS, Selbständigenvorsorge. Out of scope: employees and employers (at-payroll-and-social-insurance), income tax (at-income-tax), farmers under the BSVG, A1 cases (at-cross-border).

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)