Health insurance — employee

Austria's mandatory health insurance system for employees is governed by the Austrian Health Insurance Act (Sozialversicherungsgesetz). All employees in Austria must be enrolled in statutory health insurance, which provides comprehensive coverage including medical treatment, hospitalization, prescription medications, and preventive care.

Employee health insurance contributions are calculated as a percentage of gross wages and are split between employer and employee. The employee contribution is approximately 7.65% of gross salary, while the employer contributes roughly 5.15%. These rates apply to standard employment relationships and are deducted directly from payroll. Self-employed individuals and certain other worker categories have different contribution structures.

The Austrian Health Insurance Fund (Österreichische Gesundheitskasse, ÖGK) administers the system following the consolidation of regional sickness funds in 2020. This merger streamlined administration and standardized benefits across the country. Coverage begins on the first day of employment and continues as long as the employment relationship exists.

Employers must register new employees with the health insurance system within specified timeframes and ensure contributions are remitted monthly. Failure to register or pay contributions can result in significant penalties and back-payment obligations. Employees receive a health insurance card (e-card) that grants access to healthcare services throughout Austria and other EU member states under reciprocal agreements.

Payroll teams must accurately calculate contributions based on current wage levels, track enrollment status, and maintain compliance with reporting requirements to the social insurance authorities. Regular updates to contribution rates should be monitored, as these may change annually.