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Marginally Employed People

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General Information

Employments are considered marginal employments [geringfügige Beschäftigungen] if the payment to which the employee is entitled does not exceed the following sums:

YearLimit per working dayLimit per month
201631.92 Euro415.72 Euro
201531.17 Euro405.98 Euro
201430.35 Euro395.31 Euro
201329.70 Euro386.80 Euro
201228.89 Euro376.26 Euro
201128.72 Euro374.02 Euro
201028.13 Euro366.33 Euro
200927.47 Euro357.74 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]).

There will be no daily marginal earnings threshold from 1 January 2017. The only criterion for judging whether employments are marginal employments will be the monthly limit.

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.

Depending on which collective agreement [Kollektivvertrag] is applied, marginally employed people also have the right to special payments [Sonderzahlungen] (e.g. holiday bonus [Urlaubszuschuss] and christmas allowance [Weihnachtsremuneration]). Special payments are not taken into account when calculating whether the marginal earnings threshold has been exceeded.

Social Insurance

Accident Insurance

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.


Last update: 01.07.2016
Please note .
Approved by
Federal Ministry of Health and Women’s Affairs
Federal Ministry of Labour, Social Affairs and Consumer Protection

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