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Now that the United Kingdom has withdrawn from the European Union, many questions arise in connection with the social security status of employees posted to/from the UK, or employees who regularly work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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