A trainer gives talks for companies, a journalist writes features for several newsrooms, a psychotherapist opens her own practice. All three work on a self-employed basis, but none of them needs a trade licence (Gewerbeschein) to do so. That makes them new self-employed persons, or Neue Selbständige. The new self-employed in Austria follow their own rules: they register with the Social Insurance Institution for the Self-Employed (SVS) themselves, and whether they are compulsorily insured there depends on the level of their income.
This article explains who counts as new self-employed, how they differ from trade licence holders and how the insurance threshold, the declaration of exceeding it and the contributions fit together. It then covers registration with the tax office and the SVS, taxes and self-employment alongside a job. The information comes from the SVS, the Austrian Economic Chamber (WKO) and the federal Business Service Portal (USP), the Chamber of Labour of Upper Austria and the AMS.
Key points at a glance:
- Neue Selbständige earn income from a business activity for which they need no trade licence, for example as a lecturer, artist or journalist.
- They are not members of the Economic Chamber.
- They are compulsorily insured under the Commercial Social Insurance Act (GSVG) if their income for the calendar year exceeds the insurance threshold of €6,613.20 (as of 2026).
- The start of the activity has to be reported to the tax office within one month and, where income is expected to exceed the insurance threshold, to the SVS within one month as well.
- For tax purposes, the new self-employed are liable to income tax and file an income tax return every year.
What are Neue Selbständige?
The term comes from social insurance law, not from the Trade Regulation Act. According to the USP, they are people who, from a business activity, earn income from self-employment under section 22 nos. 1 to 3 and 5 of the Income Tax Act (EStG) or business income under section 23 EStG and need no trade licence for this activity. According to the WKO, their legal status is governed exclusively by social insurance law.
A new self-employed person is therefore someone who works independently but does not register a trade, because the activity does not fall under the Trade Regulation Act. Only people who are not already insured for this activity under other provisions, for example as employees or as trade licence holders, are covered. The legal basis of the insurance is the Commercial Social Insurance Act (GSVG), and the SVS is responsible.
Typical professions: examples of Neue Selbständige
There is no exhaustive list of the new self-employed, because it depends on the specific activity. The WKO, the SVS and the USP do, however, name typical examples:
For some professional groups, the Freelance Social Insurance Act (FSVG) applies instead of the GSVG, for example to self-employed pharmacists or to doctors in private practice. If an activity requires a trade licence, on the other hand, the route is a trade registration; status as a new self-employed person does not replace it.
The contract for work as the basis
The USP names the contract for work (Werkvertrag) as the typical basis of the activity. Under the Austrian Civil Code (ABGB), a contract for work exists when someone undertakes to produce a piece of work for payment. Unlike an employment contract, the result is what counts: what is owed is a specific service or a defined outcome, for example a finished expert report or a written text.
Four features are typical of this kind of cooperation. The contractors are personally and economically independent of the client, they generally do not have to do the work in person and may be represented by others. They are not bound by instructions and have their own business structure, such as an office and their own equipment. Companies, too, can conclude contracts for work as Neue Selbständige. If it is unclear whether a contract meets these features, advice before the start is worthwhile.
New and old self-employed compared
The Chamber of Labour of Upper Austria distinguishes two groups of sole traders: “old” self-employed with a trade licence and “new” self-employed without one. The differences at a glance:
| Neue Selbständige | Old self-employed (trade licence holders) | |
|---|---|---|
| Trade licence | Not required | Required |
| Economic Chamber | No membership | Compulsory membership |
| Report to the SVS | Own report within one month | The trade authority forwards the trade registration to the SVS |
| Compulsory insurance under the GSVG | Only above the insurance threshold or with a declaration of exceeding it | Linked to the trade licence |
The SVS is responsible for both groups, and the same contribution rates apply in health and pension insurance. According to the AK, neither group of self-employed people belongs to the Chamber of Labour.
Social insurance for Neue Selbständige
Social insurance for the new self-employed runs through the SVS. According to the WKO, compulsory insurance covers pension, health and accident insurance as well as self-employed provision (Selbständigenvorsorge). Health and pension insurance are governed by the GSVG, accident insurance by the General Social Insurance Act (ASVG).
Self-employed provision works much like the severance pay scheme for employees (Abfertigung neu). The SVS transfers the contributions to a provident fund (Vorsorgekasse) chosen by the insured person; anyone who ends the activity or retires receives a payment from the fund. According to the SVS, self-employed provision is mandatory only for people who are also compulsorily insured in health insurance under the GSVG; anyone already drawing their own pension is exempt. One difference from trade licence holders: for Neue Selbständige, the start and end of the insurance depend in principle on their own report to the SVS.
Insurance threshold and declaration of exceeding it
The new self-employed are compulsorily insured under the GSVG only if their income from all activities subject to the GSVG exceeds the insurance threshold. In 2026 it stands at €6,613.20 a year, which is twelve times the monthly marginal earnings threshold under the ASVG.
The exact amount of income, however, is only fixed by the income tax assessment, so after the fact. That is what the declaration of exceeding the threshold (Überschreitungserklärung) is for: in it, the insured person declares to the SVS that their income is expected to exceed the insurance threshold. Compulsory insurance then begins on the day the declaration reaches the SVS, but no earlier than the start of the activity. This gives immediate insurance cover, including in health and accident insurance.
According to the SVS, this insurance remains in place even if the forecast was too high and the threshold is not exceeded in the end; it ends when the declaration is withdrawn, on the last day of the month in which the withdrawal reaches the SVS. Without a declaration, the SVS checks after the income tax assessment: if the income is above the threshold, the insurance begins on the credibly shown start date of the activity, otherwise on 1 January, and the contributions are charged retrospectively. The SVS therefore recommends making the income forecast as realistic as possible and reporting changes during the year promptly.
If income stays below the threshold and there is no other statutory insurance cover, for example through employment or co-insurance, the SVS offers what is known as opting in. This brings the new self-employed person into statutory health and accident insurance at the statutory minimum contribution.
How high are SVS contributions?
Social insurance contributions are set by law and depend on income. According to the WKO, the current rates are 6.80% of the contribution base for health insurance and 18.50% for pension insurance, 25.30% in total. On top come 1.53% for self-employed provision and a fixed amount of €12.95 a month for accident insurance (as of 2026).
The contribution base is the income shown in the income tax assessment for the year in question, plus the health, pension and voluntary unemployment insurance contributions charged in that year. The insurance threshold is also the lowest limit for charging contributions. At the top, the base is capped at the maximum contribution base, €8,085 a month under the GSVG in 2026; income above it is no longer subject to health and pension insurance contributions.
Contributions are calculated in two steps, much like an electricity bill. First, the SVS charges provisional contributions: in the first three years of self-employment they are based on certain minimum contribution bases, from the fourth year on the income of the third preceding year. As soon as the income tax assessment is available, the SVS settles the final amount, with either a back payment or a credit. Because this settlement comes later, it helps to set aside part of the income for contributions and tax on an ongoing basis. For a first estimate, the SVS offers a contribution calculator.
Voluntary unemployment insurance
The new self-employed have unemployment insurance only on a voluntary basis. Since 2009, self-employed people who are compulsorily insured in pension insurance under the GSVG can opt into unemployment insurance. According to the USP, the decision to join has to be declared in writing within six months of the notification from the SVS. Anyone declaring it within three months is covered from the start of pension insurance, while a later declaration means cover from the following month. Under the Unemployment Insurance Act, joining later or leaving is possible only after eight years in each case.
Registering as Neue Selbständige: tax office and SVS
Registering a trade is not necessary for the new self-employed. Instead, registration runs through two bodies: the tax office and the SVS. Based on the information from the USP, the SVS and the WKO, the process looks like this:
Check whether the activity can be carried out without a trade licence or whether a trade registration is needed. If in doubt, the Economic Chamber advises.
Report the start of the activity within one month with the business opening form or via FinanzOnline; the tax office assigns a tax number.
In the business opening form, estimate profit and turnover for the first two years realistically; prepayments and the small business rule depend on it.
Report the activity to the SVS within one month, also online, stating whether the insurance threshold is expected to be exceeded.
If compulsorily insured in health insurance, choose a provident fund for self-employed provision, to which the SVS transfers the contributions.
Record income and expenses from the start, as they are the basis for the income tax return.
What follows the registration
After a declaration of exceeding the threshold, the SVS establishes the compulsory insurance and sends written notice with the first information about the insurance. The tax office sets quarterly income tax prepayments based on the profit estimate. According to the WKO, the profit estimate should be cautious and realistic, because the prepayments are based on it.
When the activity ends, this has to be reported to the SVS within one month. Compulsory insurance then ends on the last day of the calendar month in which the activity stopped. For some activities, for example for artists, a dormancy notice (Ruhendmeldung) is also possible according to the SVS; insurance then ends on the last day of the month in which the dormancy begins.
Taxes for Neue Selbständige
For taxes, the general rules for income from self-employment or business income apply to the new self-employed. According to the USP, Neue Selbständige are liable to income tax but not to wage tax. No employer withholds the tax, so it is assessed through the annual income tax return.
Income tax for the new self-employed is declared on form E1. The return has to be filed on paper by 30 April and via FinanzOnline by 30 June of the following year; with a tax adviser, longer deadlines are possible. When the activity starts for the first time, a tax number has to be requested from the competent tax office. Under this number, the tax office sets up a tax account, which the prepayments also go to.
Expenses connected with the activity reduce profit as business expenses. According to the WKO, these already include purchases from the preparation phase, such as a computer. If this leads to a loss at the start, it can be deducted as a start-up loss in the following years.
VAT and the small business rule
Whether VAT applies depends, for the new self-employed as for other businesses, on turnover and on the type of service. The small business rule (Kleinunternehmerregelung) exempts from VAT as long as turnover, according to the WKO, does not exceed €55,000 in either the current or the previous calendar year. Since 2025, this has been a gross threshold. If it is exceeded by no more than 10%, invoices may still be issued without VAT until the end of the year.
Whether the rule applies is checked by the tax office on the basis of the turnover estimate in the business opening form; on request, the exemption can also be waived there. For the new self-employed with business clients in other EU countries, the VAT identification number (UID) is also relevant. Small businesses do not receive it automatically but can request it from the tax office. Whether waiving the exemption pays off is a question for a tax adviser.
Neue Selbständige on the side
New self-employment can also start alongside a job. Neue Selbständige who work on the side should first look at the employment contract, because non-compete clauses or a ban on secondary employment can restrict a self-employed activity. For tax purposes, the income from employment and the income from the self-employed activity are added together.
In social insurance, multiple insurance then applies: the job carries contributions under the ASVG, the self-employed activity contributions under the GSVG if its income for the year exceeds the insurance threshold. Only income from activities subject to the GSVG counts towards this threshold; the salary from the job does not. If income from the sideline stays below it, no compulsory insurance under the GSVG arises; reporting to the tax office is still necessary.
There is an upper limit for the contributions, which under the GSVG also applies to the new self-employed: in health and pension insurance, the contribution bases from employment and self-employment together count only up to the maximum contribution base. The SVS takes this into account when charging contributions; according to the WKO, it refunds excess contributions without an application.
In short: Neue Selbständige work without a trade licence and register with the tax office and the SVS themselves. They are compulsorily insured once their income exceeds the insurance threshold of €6,613.20 in 2026, and with a declaration of exceeding it from the day the declaration reaches the SVS.
A business account for Neue Selbständige
A separate account for the self-employed activity keeps client payments and expenses apart from private money. That makes the records for the income tax return clearer and makes it easier to put money aside for tax and SVS contributions. With Vivid, new self-employed persons and sole traders (Einzelunternehmer) from Austria can open a business account online, including when self-employed on the side. Opening the account itself costs nothing. What the account offers:
Even on plans without a monthly fee, individual services can incur charges. These include additional cards, cash withdrawals above certain allowances or premium features from higher plans.
Vivid at a glance: an online business account that Neue Selbständige in Austria can open, including on the side, with plans from €0 a month and a separate IBAN for every pocket.
A separate account for your earnings
Open the Vivid business account online and keep income apart from private money from the start.
Frequently asked questions
What are Neue Selbständige in Austria?
People who work on a self-employed basis and need no trade licence for it, for example lecturers, artists or journalists. Above the insurance threshold, they are compulsorily insured with the SVS under the GSVG.
Which professions count as Neue Selbständige?
Typical examples are lecturers, artists, writers, journalists, experts and independent health professions such as midwives. There is no exhaustive list; the specific activity decides.
Do Neue Selbständige need a trade licence?
No. Neue Selbständige carry out an activity for which no trade licence is required. That is also why they are not members of the Economic Chamber.
Where do Neue Selbständige register?
With the tax office within one month of starting the activity. With the SVS, also within one month, if income is expected to exceed the insurance threshold. The report to the SVS can also be made online.
From what income are Neue Selbständige insured?
From income above the insurance threshold of €6,613.20 a year (as of 2026). With a declaration of exceeding it, cover begins as soon as the declaration reaches the SVS.
How high are SVS contributions for Neue Selbständige?
Currently 6.80% for health and 18.50% for pension insurance, plus 1.53% for self-employed provision. Accident insurance costs €12.95 a month in 2026.
Can Neue Selbständige work on the side?
Yes. Alongside a job, multiple insurance then applies. For income tax, both incomes are added together.
This article is for general information only and is not legal or tax advice. The rules and amounts mentioned are based on information from the Social Insurance Institution for the Self-Employed, the Austrian Economic Chamber, the Business Service Portal, the Chamber of Labour of Upper Austria and the AMS and on the underlying laws; for a specific case, the SVS, the tax office or a tax adviser is the right point of contact. Payment services are provided by Vivid Money S.A., 21 rue Glesener, Luxembourg, L-1631, Luxembourg, an Electronic Money Institution authorized and regulated by the Commission de Surveillance du Secteur Financier, Luxembourg, under the register number W00000015.
