These unprecedented times have brought insecurity and new risks. A variety of new measures have changed the way we live our lives. Most of us have never experienced anything like social distancing, a concept and approach which has significant implications for many working activities. Politicians and business leaders must take decisions which they have not […]
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On 16 April 2020, the Austrian Ministry of Finance (BMF) published a consultation agreement concluded between Austria and Germany (Decree of 15 April 2020, 2020-0.239.636, BMF-AV Nr. 55/2020). The goal of the agreement is to limit the individual impacts during the COVID-19 restrictions as far as possible for all employees who work cross-border between Austria […]
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The rapid development of the COVID-19 outbreak, the massive interventions in business life and the new way of working together also influence the work of global mobility teams and seconded employees worldwide. To find answers to current questions and to better understand how companies are responding to these changes in relation to their globally mobile […]
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Suddenly, the exception has become the rule. This applies to many areas during this coronavirus pandemic – and to the world of work in particular. In the past (before the present crisis), many companies had already addressed the topics of working from home, remote working, or virtual teams. But these issues have been moved up […]
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1. Tax-free allowance for bonuses and special payments employees receive in connection with the COVID-19 crisis (Section 124 subpara 350 Austrian Income Tax Act (EStG), Section 49 para 3 subpara 30 Austrian General Social Insurance Act (ASVG)) An allowance of up to EUR 3,000, free from both income tax and social security contributions, will be granted in the calendar year 2020 […]
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For individuals involved in cross-border activities – whether business travel, short-term or long-term assignments, or regular activities in multiple states – it is necessary to check whether the social security or tax situation will change if a greater proportion of activities are carried out from a home office. Social security For cross-border working, the […]
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Now that the United Kingdom has withdrawn from the European Union, many questions arise in connection with the social security status of employees posted to/from the UK, or employees who regularly work in both the UK and Austria: In which state will social security obligations exist? Will A1 forms still be issued? What will change […]
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From 01.01.2020, employers of individuals subject to unlimited taxation in Austria will be required to withhold Austrian wage tax. This change in the law results from the Austrian Tax Amendment Act 2020, which was published in the Federal Law Gazette on 22 October 2019. Previously, the obligation to withhold Austrian income tax via wage tax […]
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On 12 October 2017, the Austrian parliament (Nationalrat) agreed a partial harmonisation of employment law provisions for white and blue collar employees. The most significant changes are to regulations on continued remuneration during sick leave as well as notice periods regarding the termination of employment relationships. I. Changes to continued remuneration from 1.7.2018 Previous […]
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On 24.7.2017 the Austrian social partners agreed on a reform of the remuneration system for commercial employees and apprentices and created a fundamentally new pay scale as part of a modernisation and further development of the collective bargaining agreement (“CBA”). The CBA was published on 18.10.2017. We recommend analysing the changes now, ahead of time, […]
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