There are several separate insurance institutions which provide social insurance. An umbrella organisation: SV (Organisationsgesetz sozialversicherung) oversees them all.
The five social insurance institutions are:
- Ìý
•ÌýÌýÌýÌý health insurance (ÖGK)
- Ìý
•ÌýÌýÌýÌý pension (PVA)
- Ìý
•ÌýÌýÌýÌý accident and unemployment insurance (AUVA)
- Ìý
•ÌýÌýÌýÌý social insurance for the self-employed (SVS) (including managing directors (5.1))
- Ìý
•ÌýÌýÌýÌý social insurance for public servants, miners and railway workers (BVAEB)
Social contributions are deductible as income-related expenses. Similarly, compulsory foreign social insurance contributions are also deductible, see 2.1.1.
The Austrian social insurance calculations are complex. A detailed guide (Arbeitsbehelf 2024 für Dienstgeberinnen und Dienstgeber sowie
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Web page updated on 17 Mar 2025 16:29