Subject to official announcement, the revaluation figure for 2026 is 1.073. This results in the following variable social security contributions for the calendar year 2026.
ATTENTION: Due to the Federal Budget Accompanying Act 2025 (Budgetbegleitgesetz 2025 - BGBl I 2025/25), the marginal employment threshold — as well as the limit for the employer’s contribution — will remain at the 2025 level in 2026 and will not be adjusted.
Maximum contribution threshold & Marginal Employment threshold
| Variable Variable values | 2025 | 2026 | ||
| Revaluation figure | 1.063 | 1.073 | ||
| Maximum contribution threshold daily | EUR | 215 | EUR | 231 |
| Maximum contribution threshold monthly | EUR | 6,450 | EUR | 6,930 |
| Maximum contribution threshold annual for special payments (SZ) | EUR | 12,900 | EUR | 13,860 |
| Maximum contribution threshold monthly for freelancers excluding special payments; GSVG; BSVG |
EUR | 7,525 | EUR | 8,085 |
| Marginal Employment threshold | EUR | 551.10 | EUR | 551.10 |
| Limit for the employer’s contribution | EUR | 826.5 | EUR | 826.65 |
ATTENTION: Due to the Federal Budget Accompanying Act 2025 (Budgetbegleitgesetz 2025 - BGBl I 2025/25), the marginal employment threshold — as well as the limit for the employer’s contribution — will remain at the 2025 level in 2026 and will not be adjusted.
Reduction of the unemployment insurance contribution (EE-contribution)
| Monthly contribution base | Contribution | ||
| Reduction | 2025 | 2026 | |
| of 2.95% | up to EUR 2,074 | up to EUR 2,225 | 0% |
| of 1.95% | EUR 2,074.01 – 2,262 | EUR 2,225.01 – 2,427 | 1% |
| of 0.95% | EUR 2,262.01 – 2,451 | EUR 2,427.01 – 2,630 | 2% |
| non | above EUR 2,451 | above EUR 2,630 | 2.95% |
What is the revaluation figure?
The revaluation figure (2026) is based on the change in the average contribution base in the statutory pension insurance from the third previous calendar year (2023) to the second previous calendar year (2024), unless an extraordinary increase is set by ordinance. The revaluation figure provides the basis for the increase in the variable values under contribution law (e.g. maximum contribution threshold, marginal employment threshold) and is multiplied by the previous year's contributions.
In contrast, pensions, annuities and performance-based fixed amounts in social security contributions are multiplied by the adjustment factor, which is linked to the inflation rate of the last year (August 2024-July 2025) and set by regulation.
