Social Security in Austria | Virtual Vienna

In Austria both the employer and the employee are required to pay social security contributions. The employee’s part of the contributions are withheld by the employer and then paid together with its own contribution. The basis of assessment is the employee’s monthly gross salary. The contributions cover insurance for health, unemployment, old age and disability..Freelancer or Employee?If you are freelancing and have a work contract (Werkvertrag) with a firm, however, it is important to distinguish whether you are truly self-employed or whether you are an employee of the firm.The most important issue legally is how dependent you are on the firm.If you are required to work on days and times specified by the firm and/or the firm provides you with materials necessary to do your job, you would probably be considered to be an employee. In such cases you must obtain a work permit, unless you are an EU national. Also, you and your employer must make social insurance contributions if your month...