Marginally employed persons
Persons are deemed to be marginally employed if the remuneration paid to them does not exceed the following thresholds:
Per working day
|2016||31.92 Euro||415.72 Euro|
|2015||31.17 Euro||405.98 Euro|
|2014||30.35 Euro||395.31 Euro|
|2013||29.70 Euro||386.80 Euro|
|2012||28.89 Euro||376.26 Euro|
|2011||28.72 Euro||374.02 Euro|
|2010||28.13 Euro||366.33 Euro|
|2009||27.47 Euro||357.74 Euro|
The daily earnings low-income threshold was abolished with effect from 1 January 2017. Whether a person is deemed to be marginally employed is now dependent on their earnings relative to the monthly threshold. Employment relationships lasting less than one month (regardless of whether the period of employment straddles two calendar months or is entirely within the same month) are subject to partial insurance coverage for accident insurance purposes, unless the remuneration paid to the person concerned exceeds the low-income threshold. If the remuneration only comes in under the threshold because of the dates on which the employment begins or ends in the course of the calendar month, because the employee is on furlough or because the employee is working as a caretaker, the fact the income is less than the threshold will not be deemed significant.
Marginally employed persons are subject to the same conditions under employment law as all other employees. This means that low-paid workers are entitled to leave, nursing care leave and severance pay under the same conditions as all other employees.
Depending on the terms of the applicable collective agreement, marginally employed persons may also be entitled to special payments, such as leave supplements and Christmas bonuses. These special payments are not taken into account for the purposes of determining whether a person is below the low-earnings threshold.
Social security and insurance
Marginally employed persons are insured against accidents at work. The employer is responsible for marginally employed persons with the relevant health insurer (see registering workers).
Medical insurance and pension provision
It is recommended that marginally employed persons should take out voluntary health insurance and pension cover. Marginally employed persons must apply for medical insurance themselves with the relevant health insurer. The person must then pay contributions at the discounted rate, set for 2023 at 70.72 Euro, on a monthly basis.
Anyone engaged in multiple low-paid jobs and in receipt of total monthly remuneration above the low-earnings threshold of 500.91 Euro for 2023 (485.85 Euro in 2022) is required by law to be enrolled in medical insurance and pensions schemes, and must pay contributions on the basis of the total remuneration from all their jobs. In this situation, low-paid workers are therefore entitled to the benefits of health insurance, accident insurance and pensions schemes.
Income from low-paid work is subject to contributions towards medical insurance, accident insurance and pension schemes if it is associated with a fully-insured employment relationship.
Marginally employed (→ ÖGK)German text
- Federal Ministry of Social Affairs, Health, Care and Consumer Protection
- Federal Ministry of Labour and Economy