Posting of workers platform

User undertaking

The user undertaking is the undertaking to which workers are hired out, i.e. the undertaking using hired-out workers. In other words the user undertaking is the third party for whom work is performed as part of temporary agency work.

The hired-out worker is deployed by the user undertaking to perform tasks at the user undertaking’s business and in many cases is integrated in that business. Yet, temporary agency work can exist even where workers are not integrated in the business.
For the period hired out, the worker is in many cases under the supervision of the user undertaking in work-related matters.
The temporary work agency remains the employer of the worker for the period that worker is hired out. Yet in practice the user undertaking exercises a role similar in part to that of an employer, so that Austrian labour law correspondingly transfers certain employer obligations to user undertakings, such as those arising from occupational health and safety requirements.

Depending on the situation in the particular case, the specific obligations below apply to user undertakings in the context of cross-border temporary agency work:

1. Employees are hired out from an EU Member State, EEA state or Switzerland to user undertaking B established in an EU Member State, EEA state or Switzerland. User undertaking B then hires out the employees to user undertaking A in Austria.

a. The employees hired out are not citizens of an EU Member State, an EEA state or Switzerland:

If the employees have both a residence permit and an employment  permit for the country in which user undertaking B is established,

  • user undertaking B is required to
    • notify the Central Co-ordinating Agency (ZKO) at the Federal Ministry of Finance of the hiring-out of workers;
    • ensure that documents such as the A1 social security document, a copy of the notification, wage records and the residence and employment permits for the country in which user undertaking B is established are readily available at the place of work in Austria.
  • If the employees do not have a residence permit or an employment permit for the country in which user undertaking B is established, user undertaking A must
    • apply to the Public Employment Service (AMS) for an employment permit
    • ensure that the wage documents are readily available at the place of work in Austria.

b. The employees hired out are citizens of an EU Member State, EEA state or Switzerland:

  • User undertaking B is required to:
    • Report the temporary agency work to the Central Co-Ordinating Agency (ZKO) in the Federal Ministry of Finance
    • Ensure availability at the place of work in Austria of documents such as the A1 social security document, a copy of the report and pay documents.

2. Undertaking C, using hired-out workers and established in a third country, hires out temporary agency workers to user undertaking A in Austria.

In this case user undertaking A requires a special temporary work permit, which is issued only under certain conditions, as well as an employment permit. Details are available under the menu item Formal requirements/Employment permit.

3. User undertaking A, established in Austria, directly deploys workers hired out to A from another country.

Where the temporary work agency is established in a country belonging to the EU or the EEA or in Switzerland, user undertaking A is required to:

  • Ensure availability at the place of work in Austria of documents such as the A1 social security document, a copy of the notification, pay documents and any employment permit issued by the posting country; the temporary work agency must provide these documents to user undertaking A.

Where the temporary work agency is not established in a country belonging to the EU or the EEA or in Switzerland, user undertaking A is required to:

  • Acquire a special temporary work permit, which is issued only under certain conditions, as well as an employment permit. Details are available under the menu item Formal requirements/Employment permit.