Current information on deferral of social security contributions

Employers who have been affected by business restrictions or closures due to the Austrian government directive, Austrian Federal Law Gazette (BGBl) II 2020/96, or a ban on access under the Austrian Epidemics Act (BGBl II 2020/74), have benefited since March 2020 from an automatic, interest-free deferral of payment of social security contributions for the contribution […]

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COVID-19: Austria-Germany consultation agreement on cross-border working of 15 April 2020

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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Post-Brexit: Social security implications during and after the transition period

Now that the United Kingdom has withdrawn from the European Union, many questions arise in connection with the social security status of employees posted to/from the UK, or employees who regularly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