Monthly Assessment Basis Notification (mBGM) – Standard Case

This notification is to be used exclusively for insured persons whose employment relationship is agreed for at least one month.

Trigger/purpose of the notification

After registration, the registration obligation must be fulfilled with the first monthly contribution base notification (mBGM).


For an existing employment relationship, the corresponding assessment bases and the social security contributions, apportionments/ancillary contributions to be paid as well as the contributions to the company benefits provision must be reported or settled on an ongoing basis.


The employer has a contribution account number. The employee has a social security number or this was requested with the registration. A person whose employment relationship has been agreed for at least one month has been registered for compulsory insurance and/or assessment bases and contributions are to be registered or settled on the basis of a valid employment relationship.


Self-billing procedure

The mBGM must be submitted by the 15th of the month following the end of each contribution period. If employment is taken up after the 15th of the month of entry, the period ends on the 15th of the month after next. This also applies if the claim to remuneration recurs after the 15th day of the month of recurrence.

Advance contribution procedure

The mBGM should be submitted by the seventh of the month following the month of registration or the change in the assessment basis.

Responsible authority

The standard mBGM should be submitted to the relevant health insurance institution.

Process and procedure

The notification shall only be deemed submitted if it is transmitted via ELDA (electronic data exchange with the Austrian social insurance institutions).


Registrations submitted by other means, in particular in paper form, by email or by telephone, are not deemed submitted.


In the following situations, more than one pay grade block is required:

  • If there are several employment relationships in one contribution period. This applies to both successive and parallel employment (for example, when taking up a new job during ongoing severance payment or annual leave payment).
  • In the case of different settlement within a contribution period (for example, following an apprenticeship ending in less than one month, continued employment as a blue-collar worker/white-collar worker).
  • In the event of a pause in the insurance period due to a deregistration (without end of employment) and a new registration (for example, in the event of a pause in the insurance period due to military exercise).

Specifics of the notification: mBGM without settlement for freelance employees

For freelancers whose earnings are due for longer periods than one calendar month and whose total earnings are distributed on average over the period of service provision (settlement with fee notes), at least the first mBGM must be submitted after registration with a pay grade block without settlement. This fulfils the registration obligation. For all subsequent contribution periods, submitting an mBGM without settlement (pay grade block without settlement) is permissible until the payment of remuneration.
After payment and determination of the average payment, the first or any further mBGMs must be cancelled without settlement. By the 15th of the contribution period following remuneration, the corresponding mBGM with settlement must be submitted for each calendar month in question. If, contrary to expectations, there is no claim for payment (e.g. no business transactions are concluded by the freelancer), registration at that time must be cancelled.

Modifying/correcting the notification (does not apply to the advance contribution procedure)

Data reported by mBGM can only be corrected by cancelling and subsequently resubmitting the correct mBGM. Corrections can only be made in the self-billing procedure within twelve months of the end of the period to which the mBGM applies without adverse consequences for the registering body (late payment surcharges, interest on arrears). The mBGM for March 2022 can therefore be corrected until 31/03/2023 without any consequences of default.