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Commentary

4.5 Occupational pension contributions (BV)

Austria

Most employers are required to provide an additional occupational company pension scheme contributions (BV) (ÖGK).

The employer contribution rate is 1.53%. When calculating the BV contributions, both the marginal earnings limit and the maximum contribution basis are disregarded.

Contributions are remitted with other deductions by the 15th of the following month via social insurance to be passed

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