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Back to business as usual?

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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COVID-19 as an accelerator of digital collaboration

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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Wage tax and social security relief measures in the 3rd Austrian COVID-19 Act

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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New wage tax obligation in 2020 for employers without a PE for wage tax purposes in Austria

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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Greater parity between white and blue collar employees – what you need to know

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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New collective bargaining agreement for commercial employees effective from 1.12.2017

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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