What notification requirements have to be met?
Undertakings posting or hiring out workers to Austria to perform construction work are required to report to Austrian authorities within a specified period.
Before the construction works begin, the undertaking posting workers is required to provide an initial report containing specified details on every posted or hired out employee as well as on the posting undertaking.
In the case of employers established in a country belonging to the EU or the EEA, registration with the Central Co-ordinating Agency Charged with Investigating Illegal Employment (ZKO) satisfies the initial notification requirement. No separate initial report to the Construction Workers’ Holiday and Severance Pay Fund (BUAK) is necessary. The ZKO passes the information on to the BUAK.
Refer to the section ‘Formal requirements’ and menu item Notification requirements for more information.
The posting undertaking is required to provide follow-up reports to the BUAK when the construction work in Austria lasts longer than one calendar month. The details listed below must be provided by the posting undertaking for every worker deployed for construction work:
- Personal information
- Date of first and last day of work
- Occupational qualification
- Hourly wage based on the collective agreement applying to the business
The monthly follow-up reports have to be submitted online via the eBUAK portal by the 15th of the following month.
For more information, refer to the BUAK website and the eBUAK portal.
In the event of any change after the initial report, a change report is required to be made without delay. Change reports are required to be submitted to the Central Co-Ordinating Agency Charged with Investigating Illegal Employment (ZKO) using Form ZKO-3-A (for the posting of workers) or ZKO-4-A (for the hiring out of workers).
Changes requiring notification specifically include:
- Any change of the actual place or places of work
- Any change of the number or scheduling of individual employees’ working hours
- Termination of employment relationships
- First day of work if later than the date given in the initial report
- Individual employees already reported who will not be posted or hired out
In cases of new contracts with new clients, additional employees who have not yet been reported have to be registered with the ZKO.
You can view additional information on submitting follow-up reports and on the consequences of not complying with notification requirements on the BUAK website (in German).