Postings to Austria: Regulations & Reporting Requirements for Working in Austria

All employees of foreign service providers in Austria must be registered with the Central Coordination Office of the Federal Ministry of Finance for the Control of Illegal Employment. They must also be able to present their payroll documents at any time. The authority provides various registration forms on its website.

A distinction is made between the forms: 

• ZKO 3 for the posting of employees
• ZKO 4 for the assignment of employees

Registration process for postings to Austria

1. Go to the website of the Central Coordination Office of the Federal Ministry of Finance in Austria: https://www.bmf.gv.at/themen/betrugsbekaempfung/zentrale-koordinationsstelle.html
2. At the very bottom of the page you will find the links to the online forms. Open the ZKO3 or ZKO4 form accordingly. 
3. Complete the online form. You must provide the following information:

a. Information about the company: Name of the company, address, contact details of the contact person 

b. Information on the seconded person: name, address, date of birth, nationality, social security number, employment contract details, length of stay in Austria 

c. Information on the activity in Austria: type of activity, place of work, start and end of activity, planned working hours per week, amount of remuneration, type of remuneration payment

4. Upload the relevant documents, such as a copy of the employment contract or confirmation of social insurance. The files should be in PDF or JPG format.
5. Check the information you have entered carefully and submit the notification.
6. Once the declaration has been submitted, you will receive a confirmation by e-mail. It is important that you can show the salary documents of the posted person at any time.

Completing the online form should take around 30 minutes, depending on the amount of information you need to provide. If you have any questions or problems, you can contact the Central Coordination Office.

Regulations for working in Austria 

These regulations generally apply to postings exceeding 30 days in a calendar year, except in cases involving temporary employment agencies.

Minimum wage and remuneration in Austria

Austria does not have minimum wage set in law. Collective bargaining agreements (or minimum wage scales) set a minimum standard. Minimum
wage in collective bargaining agreements changes (usually) annually.

Posted workers must receive remuneration that complies with Austrian regulations, including collective agreements and applicable minimum wage rates. This includes basic wages, bonuses and overtime pay. Expense allowances, such as lump sums and tax-free daily allowances, are not counted towards the minimum wage. If Austrian law prescribes special payments, such as bonuses, these must be paid to posted employees in pro rata monthly amounts.

Working hours 

Employees who are posted to Austria are entitled to

• a minimum break of 30 minutes if the working day lasts longer than six hours
• a minimum rest period of 11 hours between shifts
• a minimum weekly rest period of 36 hours

The maximum permitted working time is 12 hours per day or 60 hours per week. However, over a reference period of 17 weeks, the average weekly working time may not exceed 48 hours. 

Documentation Requirements for Posting

Certain documents must be available at the workplace in Austria, either in physical or electronic form. These include:

• Notification Documents

• Social Security Documents (e.g., A1 certificate)

• Official Permits, such as work permits, if applicable

Additionally, wage-related documents must be accessible in German or English, including:

• Employment contract or a statement of employment terms and conditions

• Payslips

• Proof of remuneration payments

• Bank transfer statements

• Wage records

• Records of working hours

• Documents regarding pay categorization

Legal Representative in the country

A foreign employer must designate a legal representative in Austria to facilitate communication with Austrian authorities.

Exemptions

Certain exemptions apply to short-term postings or specific activities. For example:

• Postings of short duration (1–7 days) may be exempt if the worker is attending seminars, congresses, or business meetings without rendering services.

• Temporary intra-group postings or the hiring out of highly qualified workers for up to two months per calendar year may qualify for exemptions under specified conditions.

Penalties

Non-compliance with Austrian posting regulations can result in severe penalties. Fines for failing to meet notification, documentation, or remuneration requirements 

• range from €20,000 to €400,000. 
• In extreme cases, may be prohibited from operating in Austria for up to five years.

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The information provided on this website does not constitute legal advice and is not intended to address any legal issues or problems that may arise in individual cases. The information on this website is of a general nature and is provided for informational purposes only. If you need legal advice for your individual situation, you should seek the advice of a qualified attorney.