mBGM for Employment Agreed for Less Than One Month

This monthly contribution base notification (mBGM) is to be used for employment relationships that are agreed for a shorter period than one month. The start and end of the settlement for the employment insurance period agreed for less than one month must be indicated.

Trigger/purpose of the notification

  • After the registration has been submitted, the registration obligation must then be fulfilled by submitting the first 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 occupational pension provision must be disclosed or settled. (Applies only mutatis mutandis to advance contribution procedures).


  • The employer has a contribution account number.
  • The policyholder has a social security number or this was requested during registration.
  • A person whose employment relationship has been agreed for at least one month has been registered for compulsory insurance and
  • Assessment bases and contributions are to be registered or settled on the basis of a valid employment relationship. (Applies only mutatis mutandis to advance contribution procedures).


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 must be submitted by the seventh of the month following the month of registration or the change in the assessment basis.

Responsible authority

The mBGM for employment agreed for less than one month must 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.
If employment agreed for less than one month extends over two contribution periods, two mBGMs are required.

Example: employee A agrees a fixed-term employment from 15/06/2022 to 09/07/2022. In the mBGM for June, 15/06/2022 is entered as the first day of the settlement and 30/06/2022 as the last day of the settlement. In the mBGM for July, 01/07/2022 and 09/07/2022 are specified as the settlement period.

If several employment relationships of less than one month are agreed in one contribution period (= similar employment relationships), they should all be combined in one mBGM. The corresponding pay grade must be registered for each settlement period and a separate pay grade block is required in each case.

Specifics of 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.

Modifying/correcting the notification

(applies only mutatis mutandis to advance contribution procedures)

An mBGM can only be changed by cancelling and then resubmitting the correct mBGM.