SVS calculator 2026: contributions, back payment, set-aside
See today how large your SVS (social insurance) back payment will be, not only after the tax assessment: the calculator shows the current bill, the final contributions and how much to set aside each month. Free, no sign-up, in your browser.
Law as of 13 November 2026. §§ 4, 25, 25a, 35, 48 GSVG; § 10 EStG 1988; SVS contribution values 2026.
Your figures for 2026
Then health insurance stays fixed in your first two years (§ 25a(4) GSVG).
12 if you were insured from January; otherwise the months since you started.
Income minus business expenses, without deducting the SVS contributions. An estimate is fine.
Your SVS back payment for 2026
€ 5.213,39
- a quarter, if the SVS splits it over four quarters€ 1.303,35
- Set aside each month from now€ 434,45
Current bill 2026
- Provisional contribution base per month€ 551,10
- Pension insurance 18.5%€ 101,95
- Health insurance 6.8%€ 37,48
- Self-employed provision 1.53%€ 8,43
- Accident insurance€ 12,95
- per month€ 160,81
- per quarter€ 482,43
After the reassessment
- Income (profit minus SVS minus basic allowance)€ 33.120,28
- Final contribution base per month€ 2.899,45
- Pension and health insurance, final€ 6.886,55
- of which charged provisionally€ 1.673,16
- SVS for 2026 in total€ 7.143,11
Health insurance stays fixed on the minimum base in 2026; only pension insurance is reassessed.
Tip: apply to raise the provisional contribution base by 31 December and you pay the amount as you go rather than in one go later (§ 25a(5) GSVG).
The back payment arrives once the SVS has your 2026 income tax assessment. Contributions use the SVS values for 2026, with the basic allowance, without the investment-based profit allowance.
How we calculate
1. Provisional bill
In the first three calendar years the provisional base is the minimum of €551.10 a month (§ 25a GSVG): €160.81 a month or €482.43 a quarter. From year 4 the SVS takes the contribution base of the third preceding year times the update factor (Aktualisierungsfaktor), for 2026 the 2023 base times 1.181; you enter that value from your SVS bill.
2. Final contribution base
Your income per the tax assessment plus the pension and health contributions charged for the year (§ 25 GSVG), divided by the insured months, at least €551.10 and at most €8,085 a month (§ 48 GSVG). The income is your profit minus the SVS contributions paid in the year minus the basic profit allowance (Grundfreibetrag, § 10 EStG 1988).
3. Back payment (Nachzahlung)
Final pension and health insurance (18.5% and 6.8%) minus what was charged provisionally. Trade licence holders pay health insurance on the fixed minimum base in their first two calendar years, with no reassessment, if they were not insured under the GSVG in the last 120 months (§ 25a(4) GSVG). Self-employed provision and accident insurance are not reassessed.
4. Monthly set-aside
The back payment arrives only after the income tax assessment, usually split over four quarters. Divided by the months of the year, it tells you how much to put aside every month starting now.
What the calculator assumes
- Profit means income minus business expenses, before SVS contributions. The calculator deducts the provisional contributions paid in the year, as in cash-basis accounting (Einnahmen-Ausgaben-Rechnung).
- Of the profit allowance it applies only the basic allowance of 15% of the first €33,000. The investment-based allowance and flat-rate profit (Pauschalierung) are not covered.
- Neue Selbständige (new self-employed) are insured only if their income exceeds €6,613.20 a year (§ 4(1) no. 5 GSVG). Below that there is no back payment.
- Not covered: pension insurance under the FSVG (20%), the small-business exemption, multiple insurance and voluntary supplementary insurance.
Norman in Austria
Norman is an AI bookkeeping app for the self-employed and companies. In Germany and Poland it captures receipts by photo, matches bank transactions, writes invoices and prepares tax returns; for Austria, Norman is in preparation.
Frequently asked questions
How large is the SVS back payment on €40,000 profit in the first year?
About €7,130 as Neue Selbständige and about €5,213 with a trade licence, because health insurance stays fixed in the first two years. This is for 2026, twelve insured months and only the basic allowance. Setting aside about €594 or €434 a month means the back payment does not catch you unprepared.
When does the SVS back payment arrive?
Once the tax office has issued the income tax assessment for the year and the SVS receives it. For founders this is often in the third year, on top of the current bill. The SVS usually splits the back payment over four quarters.
Can I avoid the SVS back payment?
Yes, by applying to raise the provisional contribution base (§ 25a(5) GSVG) before the end of the contribution year. You then pay more now and little or nothing later.
How much SVS do I pay in my first year in Austria?
Provisionally €160.81 a month, or €482.43 a quarter: 26.83% of €551.10 plus €12.95 accident insurance. Anything you owe beyond that comes with the reassessment.
Is the SVS back payment tax-deductible?
Yes. SVS contributions are business expenses (§ 4(4) no. 1 EStG 1988). With cash-basis accounting you deduct the back payment in the year you pay it.
Information only, not tax advice. The SVS sets your contributions by notice; the calculator does not replace advice from a tax adviser. It neither stores nor sends your input.