Business
Austria — Business: Payroll
Austrian payroll registers employees through ELDA and pays social insurance with 2026 blue-collar rates of 7.65% health, 22.80% pension and 1.10% employer accident cover.
VerifiedGovernment / official sourceAustrian social insurance and USP — payroll registration and contributionsLast reviewed: 2026-10-23
Key facts
- The monthly contribution ceiling is EUR 6,930 in 2026 and employer and employee shares are transferred to the health insurance provider.
- Blue-collar rates in 2026: health 7.65% (3.87% employee, 3.78% employer), pension 22.80% (10.25% employee, 12.55% employer), accident 1.10% employer.
- Employees are registered before work starts through ELDA and an L16 wage slip is filed for each year.
- Check the social insurance tables for white-collar and unemployment contributions.
Steps
- Step 1: Register with the Austrian Social Security Authority (ASFA) — Businesses must register with ASFA to obtain a tax ID and social security number, but specific steps and requirements are uncertain.
- Step 2: Obtain necessary permits and licenses — Varies depending on business type and industry; specific requirements are uncertain.
- Step 3: Comply with tax and social security regulations — Varies depending on business type and size; specific requirements are uncertain.
- Step 4: Hire employees and manage payroll — Varies depending on business type and size; specific requirements are uncertain.