Marginally Employed People
Employments are considered marginal employments [geringfügige Beschäftigungen] if the payment to which the employee is entitled does not exceed the following sums:
|Year||Limit per working day||Limit per month|
|2016||31.92 Euro||415.72 Euro|
|2015||31.17 Euro||405.98 Euro|
|2014||30.35 Euro||395.31 Euro|
|2013||29.70 Euro||386.80 Euro|
|2012||28.89 Euro||376.26 Euro|
|2011||28.72 Euro||374.02 Euro|
|2010||28.13 Euro||366.33 Euro|
|2009||27.47 Euro||357.74 Euro|
For employments lasting less than a calendar month the limit per working day has to be considered. However, the monthly limit shall not be exceeded either.
For employments lasting at least one calendar month or employments concluded for an indefinite period the monthly limit is the relevant one (marginal earnings threshold [Geringfügigkeitsgrenze]).
In marginal employment gross salary is equal to net salary, as no income tax and no social security contributions have to be paid.
With the exceptions of their number of working hours and the regulations in the Austrian Employee Act [Angestelltengesetz] about giving notice, the same labour law regulations apply to marginally employed people as to all other employeesGerman text. Thus they are entitled to holidaysGerman text, nursing leave [Pflegefreistellung] and severance pay [Abfertigung] under the same conditions as all other employees.
Marginally employed people are covered by accident insurance. The employer is required to register them with the competent health care insurer [Krankenversicherungsträger] before employment has commenced (registration of employeesGerman text).
Health Insurance and Retirement Pension Insurance
It is recommended that marginally employed people voluntarily obtain health insuranceGerman text and retirement pension insuranceGerman. The application for optional insurance ("Selbstversicherung bei geringfügiger Beschäftigung – Anmeldung" – available for download) must be submitted to the competent health care insurer [Krankenversicherungsträger]. The insurance premium (which is reduced) must be paid monthly by the employee.
If a person is in multiple marginal employment relationships and earns more than the current (2016 – for the year 2015, the limit was 405.98 Euro) marginal earnings threshold of 415.72 Euro per month in all those jobs together, he or she is compulsorily covered under health insuranceGerman text and retirement pension insuranceGerman text and is required to pay insurance premiums. As a consequence entitlement to health and retirement pension insurance benefits commences for him or her.
Marginally employed people are obliged to pay an insurance premium to their health insurance institutionGerman text, their accident insurance institution and their retirement pension insurance institutionGerman text for their marginal employment if they are in an employment relationship with full coverage insurance at the same time.
- Marginal employment (Main Association of Austrian Social Security Organisations)German text
- Online Ratgeber 1. Mitarbeiter
Please note .
Federal Ministry of Health and Women’s Affairs
Federal Ministry of Labour, Social Affairs and Consumer Protection