Up to an income of 15,500 euros per year, the surcharge of 300 euros takes full effect. With an income between 15,500 and 21,500 euros, the surcharge is evenly ground in and is no longer due from an income of 21,500 euros. For retirees, the negative tax (SV reimbursement) increases from 110 euros to 300 euros annually due to the bonus. The new regulation will come into force in 2020, but the money will only flow in retrospect, i.e. not until 2021.
In the case of the self-employed and farmers, the relief takes place according to a different system. The health insurance contributions are reduced by a uniform 0.85 percent regardless of the level of income. The contribution rate will be 6.8 instead of 7.65 percent in the future.
According to calculations by the budget service, an employee with a net income of EUR 10,300 per year receives EUR 300 in relief, while a self-employed person with the same income receives EUR 122.
credentials: Woom Bike, Do & Co, Ascom Austria, Pluradent Austria, Festool Austria, Cycleenergy AG, subsidiaries of the Würth and EVN Group, ...