What documents have to be available, who has to keep them available and where?
The documents listed below are required to be kept available at the place in Austria where the posted or temporary agency worker is employed:
- the A 1 social security document or, by way of exception when posting or hiring out employees from an EU or EEA Member State or from Switzerland, equivalent documents in German – refer to menu item Registration for social insurance
Copy of the notification of posting or hiring-out of workers (except when posting or hiring out from a third country) – refer to menu item Notification requirements
- Pay documents that, when taken as a whole, show the amount of remuneration due and the amount actually paid out to the employee during the assignment in Austria
The pay documents include:
- Employment contract or information in writing describing the essential aspects of the employment contract as defined in Directive (EU) 2019/1152
- Payslip, proof of payment by the employer or bank transfer statements
- Wage records relating to the supplements and allowances owed for the specific type of work
- Documents relating to pay categorisation (e.g. education or training and earlier employment periods, if stipulated as significant in the collective agreement).where categorisation is not evident from other pay documents
- Records of hours worked.
Wage records are documents intended to clearly show the methods and bases for calculating remuneration and the items it consists of.
Pay documents must be kept available in German or English
Where the employee is to be posted from an EU Member State but himself/herself is not a citizen of an EU Member States:
Employment permit of the posting country – refer to the menu item Employment permit
Posting of workers in sectors other than transport for 48 hours or less:
When a worker is posted for no more than 48 hours, only these documents must be kept available:
- employment contract or information in writing describing the essential aspects of the employment contract and
- records of hours worked.
When a worker is replaced by another, the hours worked by the first worker must be added to the 48-hour period worked by the second worker.
Who has to keep the documents available, where and in what form?
The obligation to keep the documents available at the place of work or employment applies to:
- the employer of the posting undertaking in the case of posting;
the user undertaking in Austria when workers are hired out temporarily on a cross-border basis.
The temporary work agency must demonstrably make the documents available to the user undertaking.
- The obligation to keep the documents available applies to the user undertaking, where the worker is hired out by a user undertaking to whom that worker was previously hired out in another country.
The employer and the user undertaking can use third parties to meet the obligations to keep documents available. An example is when one of the employees posted by the employer, which for practical reasons could be the contact person, is able to make the documents available at the place of employment at any time, in this way fulfilling the employer’s obligation. Yet the employer remains directly under obligation here and is nonetheless liable to a fine in the event of any breach of the obligation to keep records available.
The documents are to be made available to inspection authorities either in printed form or as readable electronic documents.
Where it is unfeasible or inadvisable to keep the documents available at the place of employment, the alternative place (designation and address) where they will be kept available is required to be disclosed in advance when notice is submitted.
That alternative place can:
- in the case of posting, be either with a contact person outside of the place of work (employee of the posting employer or professional legal representative)
- or with a chartered accountant, lawyer or notary public (professional legal representative) established in Austria
- or at a branch in Austria
- or at an Austrian subsidiary or parent company of the same company group.
Special provisions apply when posting mobile workers in the transport sector (see “Transport and posting“).
When and how long do the documents have to be kept available?
- The documents have to be kept available or be accessible in electronic form, beginning from when work first starts and for the entire posting or hiring-out period.
- The pay documents and the records of hours worked have to continue to be available after individual posted or hired-out workers have already stopped working but other workers are still employed.
- Even in the case of a framework notification, documents covering the entire period specified in the notification must be kept available at the place/site of work or elsewhere.
- Inspection authorities can request pay documents to be presented afterwards, for up to one month after posting termination.
Employers or user undertakings not ensuring the physical availability of these documents or the availability in electronic form face an administrative penalty (fine).
Especially the failure to keep the pay documents available is heavily punished, with fines of up to EUR 20,000 or, in cases of repeated offence, up to EUR 40,000 being imposed.