Austria

28. 6. 2012

The document contains detailed information on terms of posting workers to EU member states including local conditions of employment. Each member state is described its notification duty, competent institutions for particular steps incl. contacts, data to be notified, sanctions for not complying with the regulations, etc.

Notification duty

Yes.

Notification office

A posting must be notified to KIAB (Zentrale Koordinationsstelle des Bundesministeriums für Finanzen), which is the co-ordination institution of the Federal Ministery of Finance. KIAB submits the notification to the Austrian Labour Offices Arbeitsmarktservice (AMS). They have the right to cancel the notification within 14 days.

Contact address:

Zentrale Koordinationsstelle des Bundesministeriums
für Finanzen für die Kontrolle illegaler Beschäftigung
Per Adresse Finanzamt für den 3. und 11. Bezirk
Erdbergstraße 192-196
1030 Wien
fax: +43 (1) 51433/5910069
e-mail: post.zko@bmf.gv.at

Note: If the subject matter of the business activity of the posting company falls within regulated professions in Austria, the posting company must notify the kind of work on the "Dienstleistungsanzeige" form to the Federal Ministry of economy, Family and Youth.

Contact address:

Mrs. Irene Linke
Bundesministerium für Wirtschaft, Familie und Jugend
Federal Ministry of Economy, Family and Youth
Abteilung I/9
Stubering 1
1011 Vienna
Austria
tel.: 0043 1 711 00 5446
fax: 0043 1 711 00 935446
e-mail: irene.linke@bmwfj.gv.at
web: http://www.bmwfj.gv.at/

Tax office where posted employees must register when exceeding 183 days in Austria

Finanzamt Graz-Stadt
Betriebsveranlagungsteams Ausländerreferate
Conrad von Hötzendorf-Straße 14 – 18
A – 8018 Graz
tel.: 0043/316/881...0
fax: 0043/316/81-04-08 or 81-76-08
web: http://www.bmf.gv.at/Steuern/Fachinformation/Umsatzsteuer/AuslndischeUnternehmer/KontaktzumFinanzamt_4921/_start.htm

Period of notification of posting

At least one week prior the posting.

Sanctions for failure to notify

If a Czech company posts its employees in Austria without relevant permits or certificates required for performance of work of the posted Czech employee in Austria, it may be fined to pay from 150 up to 50,000 Euro depending on the seriousness of the offence. For more detailed information see the § 28 of the Law on Employment of Foreigners (Ausländerbeschäftigungsgesetz, AuslBG 218/1975) as amended.

Notification form

The notification form may be downloaded here:

Form for notification of attestation:

Data to be notified

Requested data including necessary attachments are listed on the form (see above).

Maximum length of working time

10 hours a day, 50 hours a week. Exemptions from this rule apply to certain professions working in the security and health sector.

Minimum length of a rest period

An employee is entitled to an uninterrupted rest period of at least 36 hours a week.

Minimum length of holidays

All employees are entitled to holidays of 30 working days (5 weeks); the number of days increases in correspondence with the length of the employment relationship; employees are entitled to 36 workings days (6 weeks) after 25 years of employment.

Minimum wage

The minimum wage is stipulated in collective agreements. The wage (i. e. both minimum and up-to-date) is usually increased once a year as a result of an agreement between representatives of employers and trade unions.

Regardless provisions in collective agreements, as a principle, no full-time worker in Austria may earn less than gross 1,000 Euro a month.

Collective agreements usually set extra salaries – one so-called „for holidays“ and one „for Christmas“ – which provide employees with a 13th and 14th salary a year. Moreover, these salaries are tax-preferred.

Documents to be available at the place of pursuance of work

  • A1 form
  • EHIC-European Health Insurance Card
  • copy of the notification of posting
  • it is recommended that posted employees have a copy of the contract of work

Necessity to translate documents

Yes. If required by Austrian authorities, it always must be certified.

Obligation to store the documents

Documents do not have to be stored.

Obligation to entrust a responsible representative

No

Obligation to entrust a responsible representative for receiving papers

No

Discussion

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