In this article, we explain:
Preliminary contribution base
Final contribution base
Voluntary Payment of Higher Contributions
Reduction of the Provisional Contribution Basis

One of the most significant challenges faced by self-employed individuals in Austria, and indeed one of the most daunting financial obstacles, is the recalculation of social security contributions after the third year of business. In my experience, this issue often comes from a lack of understanding of the system, which subsequently results in a failure to adequately plan for the future.
So, let's delve deeper into this topic and try to prevent any unpleasant surprises down the road.
Preliminary contribution base
During the first three years of self-employment, the preliminary contribution base is determined either by the minimum contribution base (€ 518.44 for 2024) or by your own estimation of your income for the year (Adjustment of contribution base: https://www.svs.at/cdscontent/?contentid=10007.816711&portal=svsportal ). After the third year, the preliminary contribution base is calculated based on your most recent tax assessment.