With the amendment of the Law on the fight against wage and social dumping, the law on temporary employment of workers and the law amending the law of employment contracts, Austria has completed the transposition of Directive 2018/957 to facilitate the posting of workers.
Following the complete transposition of Directive 2018/957, Austria has modified the rules concerning the declarations of secondment for posting of employees, in order to facilitate the management of business trips and the provision of services from companies based in the European Union / European Economic Area (EEA) / Switzerland.
Posting of workers to Austria: changes
The most significative changes regarding the posting of workers to Austria apply to:
Service agreement
The definition of the traveler / posted worker is closely linked to the service agreement in place at the time of the business trip.
New exemption to the obligation of notification
The following categories are exempt from the obligation to send the prior notification of posting (for more details, contact our office):
- Intragroup activities with a gross monthly salary level above a defined limit (€ 6,937.50 for 2021 – based on the inflation adjustment);
- Infra-group posting of skilled workers for the delivery, commissioning and related training, maintenance, service work and repairs of machinery, equipment and IT systems;
- In certain circumstances, workers posted by the seller / transferor or by the buyer / tenant for the delivery / collection of the goods;
- In certain circumstances, posting of workers by the seller / supplier carrying out activities that involve a modest amount of time and which are essential for the commissioning and use of the goods supplied.
Notification to construction sites
Possibility of submitting a single posting notification, even in the case of several construction sites if the trip lasts less than a week.
Social Security
In case it is not possible to submit the A1 form issued by the competent National Social Security Office, it will be possible to submit documentation certifying proof of enrollment in English or German.
Documents to prove the remuneration
It is granted the possibility to present the documentation relating to the remuneration of employees also in English.
Sanctions
The overall sanctioning structure is reviewed.
