Corona Crisis – We keep you updated
Turbulent times we are in. The legal situation is constantly changing. New possibilities to bridge liquidity squeezes are announced and adopted continuously. We aim to keep you updated as proper as possible. Therefore, please find here our summary of „Corona-Kurzarbeit“ including rules and links to application forms. The news-area on our website we update continuously. Even more […]
Corona infection
In order to quickly aid in reducing the spread of the Corona infection, we are following the strict measures introduced by the Austrian government and are reducing our personal social contact as much as possible. Our employees will, until further notice, almost exclusively be working for you while on home office. It follows that instead of […]
Clarification by the Federal Ministry of Finance (BMF) regarding the obligation to deduct income tax for foreign companies
Currently, there is an obligation to pay income tax, if the employee’s work for the company leads to the formation of an income tax permanent establishment (kindly refer also to our article on “Homeoffice als Unternehmerrisiko” – unfortunately, only available in German). An amendment to the Income Tax Act within the framework of the Tax Amendment […]
Conclusion of Collective Agreement for salaried employees and apprentices in commerce (Handel)
After four rounds of negotiations, employers and unions were able to finalize the changes regarding the collective agreement for 2020. After four rounds of negotiations, employers and unions were able to finalize the changes regarding the collective agreement for 2020. They are as follows: Salaries Salaries increase on average 2.35%, with the lower three salary […]
New values for 2020
The final new values for 2020 have been officially issued. The official values for 2020 are now finale. Following new values are to be considered: Maximum contribution basis Daily: € 179,00 Monthly: € 5.370,00 Yearly for special payment: € 10.740,00 Monthly for freelancers without special payments: € 6.265,00 Marginal employment values: Monthly: € 460,66 Values […]
Father’s month (“Papamonat”)
In Austria, the legal entitlement on „Papamonat“ (father’s month) has been decided. Further information can be found here. Up until now, the father’s month could be only agreed between employer and employee, meaning that the employer had to specifically agree on this. For births after 1.9.2019, however, the employee has a legal entitlement to go […]
Parental leave times – new regulation on consideration
A new regulation foresees the consideration of parental leave times for all entitlements, which are defined by the length of employment. Some more details can be found below: Up until now, only the first (maternity/paternity) leave has been considered up until a max. of 10 months for certain defined entitlements, which are dependent on the […]
Mutual agreements and general settlement clauses
For mutual agreements, it is common to explicitly agree on outstanding payments to the employee and at the end agree on a general settlement clause (“Generalbereiningungsklausel”). Most recently, the Supreme Court of Justice (“Oberster Gerichtshof”) has ruled that, although such a clause is agreed, it is legit to recourse wage tax from the former employee […]
Work’s council – Tasks, duties, and responsibilities
A work’s council can be elected by company’s employees, if there are 5 or more “company external employees” (i.e. no close relatives of the employer). Which tasks, duties, and responsibilities the work’s council in Austria has can be read here. The work’s council can be only elected, if there are 5 or more “company external […]
European Court of Justice: 48 h maximum average weekly working time – is the 17 weeks reference period fixed or rolling? (ECJ, C 254/18)
Starting as of September 1st 2018, employees in Austria have been entitled to work up to 60 hours per week. This possibility is restricted by the Working Hours Act (Arbeitszeitgesetz – AZG): the average weekly working time may not exceed 48 hours in a reference period of 17 weeks. The European Court of Justice (ECJ) […]