TN 3 (05-98)
GN 01729.015 Coverage and Contributions Under the Austrian System
A. Policy - Compulsory contributions
In general, Austrian Social Security covers all persons who work in Austria. However, not all workers contribute to every program. For example, students who work contribute only to the Worker's Compensation program and people who receive a social insurance pension contribute only to health insurance.
Covered employees and their employers, as well as covered self-employed persons, are subject to compulsory contributions which are based on a percentage of their earnings.
B. Policy - Voluntary contributions
Austria permits people who are not subject to compulsory contributions and who meet certain qualifying conditions to make voluntary contributions to build future benefit rights.