Sending employees and their temporary assignment to Austria

Sending employees to Austria means their temporary relocation by their employer to a different working location to fulfil their contractual duties.

Sending employees must be distinguished from temporary assignment of employees, which means temporary relocation of employees by an employer (agency) to perform work for a third party (user).

In the case of sending employees and their temporary assignment to Austria it is necessary to observe the following regulations and provisions:

1. Labour-law regulations and minimum wage

In the case of sending employees and their temporary assignment to Austria it is necessary to observe the provisions of Austrian labour law, if they are more favourable for the sent or temporarily assigned employee than the relevant legislation of the source country.

It is especially necessary to observe Austrian regulations on the protection of employees. Further it is necessary to observe Austrian regulations on the working hours and breaks for food and rest as well as regulations on free time at weekends and during holidays, which are regulated under the Working Time Act (AZG), the Free Time Act (ARG) and the collective agreements. The collective agreements are supra-corporate written agreements concluded between the employees’ and employer’s representatives (usually between the trade union and the employer’s organisation).

The weekly working time is usually 40 hours. Different working times can be agreed upon in the collective agreements.

The time actually worked by the sent employees must be recorded. Records must be available at the employee’s workplace as well as all other documents that allow the control of remuneration. Breach of duty to keep and have working time records available is subjected to strict sanctions.

Employees sent to perform work in Austria are at least entitled to remuneration for labour including bonuses, overtime and other additional pay, to which they are entitled to under Austrian laws, regulations or collective agreements (minimum wage). Temporarily assigned employees have an entitlement as stipulated in the collective agreement for the working site of the user in Austria or in the collective agreement for temporarily assigned employees.

2. Notification and other formal obligations

Companies with registered offices in a Member State of the EU or EEA or Switzerland must report the sending or temporary assignment of an employee before the commencement of work to the so-called Central Coordinating Organisation (ZKO) for the checking of illegal employment by means of Form ZKO 3 (for employee sending) or ZKO 4 (for temporary assignment). These forms are available on the Federal Ministry of Finance’ website in all languages.

The sending company with its registered office in a Member State of the EU/EEA or Switzerland, whose sent employees are citizens of a third country pursuant to Section 18 of the Employment of Foreigners Act (AuslBG) require EU confirmation of sending their employees. It is issued by the Labour Office (AMS), if the sent employee is duly employed in the source country and is employed in accordance with the Austrian wage and working conditions during the time of working abroad. Croatian employees also need EU confirmation of being sent under certain circumstances and on the basis of special provisions.

Companies with registered offices in third countries that send their employees do not have to report anything to the ZKO. The Austrian contracting authority is obliged to file an application for the dispatched employee, or a working permit directly to the AMS.

In the case of temporary assignment of employees from third country firms the Austrian company in which the concerned employee shall be temporarily employed requires a special permit for temporary assignment of employees. The application for temporary assignment of employees is submitted at the Trades Licensing Office and is only approved upon the fulfilment of certain conditions. It is subsequently necessary to submit an application for a work permit with the AMS.

3. Legal regulations on residence

Sent or temporarily assigned employees from a third country need a visa and in the case of residence for a period exceeding 6 months, they need a residence permit. EU citizens in the case of residence exceeding three months need confirmation of notification.

4. Social insurance

The sent or temporarily assigned employees shall continue to be insured according to the social insurance regulations of the source country, if

  • the preliminary duration of the dispatching or temporary assignment shall be a maximum 24 months and
  • sent or temporarily assigned employees shall not replace employees whose sending has expired (non-chain sending).

If these conditions are fulfilled, the competent social insurance authority of the source country shall issue Certificate A1 (a certificate that the sent employees or hired labour are already insured in the source country).
If these conditions are not met, the Austrian social insurance regulations shall apply.

5. Necessary documents

The following documents must be available in German at the workplace in Austria, where the sent or temporarily assigned employees will work, or at some other place:

  • confirmation of applicable legal regulations on social security (Form A1)
  • copy of the notice of sending
  • wage records, from which remuneration to which the employees are entitled to during employment in Austria and have actually been paid to them is clear.
  • Should an employee be sent from a EU Member State (excluding Croatia), but he/she is not a citizen of a EU Member State or is a citizen of Croatia, the working permit of the dispatching country
  • Working time records

Contact person: Mag. Florian Würth, CEO, Moore Stephens City Treuhand GmbH, Austria f.wuerth[at]


“Knowledgeable, transparent, concise with an ability to communicate complex tax and financial issues clearly are a few of the factors that make Michael Dessulemoustier-Bovekercke an exceptional advisor. Having first been introduced to him whilst going through a demerger in our law-firm, Michael has not only helped resolve that issue but over a period of approximately 10 years has also provided invaluable guidance in financial planning which has helped us achieve a level of financial security being the basis for our long-lasting success in the market.”

Nikolaus Vavrovsky
Vavrovsky Heine Marth Rechtsanwälte


„Als Unternehmer brauche ich verlässliche Partner, mit denen ich auf Augenhöhe kommunizieren und auf deren Rat ich mich verlassen kann. Moore Stephens City Treuhand bietet mir diese Sicherheit und persönliche Betreuung seit vielen Jahren.“

Heinz Nusser
Nusser & Partner GmbH


„LiSEC vertraut seit 2012 auf die hohen Qualitätsstandards von Moore Stephens im Bereich der Jahresabschlussprüfung. Wir schätzen dabei vor allem die hohe fachspezifische Expertise im Bereich des internationalen Anlagenbaus. Darüber hinaus unterstützt Moore Stephens uns unsere Prozesse weiter zu verbessern.“

Othmar Sailer
Lisec Holding GmbH


"MSCT Wien ist langjähriger Partner im Bereich der Förderprüfung an der BOKU. Auch im neuen H2020 setzt die BOKU auf MSCT als FLC Prüfer, deren fundiertes Know-How eine hohe Validität in SLC Prüfungen begründet. Auch abseits von vorgeschriebenen Prüfungshandlungen auditiert MSCT upon-demand an der BOKU seit Jahren die Gemeinkostenrechnung entlang eines zertifizierten Prüfpfades."

Michael Hein


"An der Zusammenarbeit mit MSCT schätzen wir, im Projektcontrolling und –support an der TU Wien, die sehr zielorientierte Herangehensweise an unsere Problemstellungen, die generelle Zuverlässigkeit in der Zusammenarbeit und die hohe fachliche Kompetenz der Mitarbeiter.“

Eldina Halvadzija
TU Wien


„Moore Stephens City Treuhand ist seit vielen Jahren ein verlässlicher Partner in allen Bereichen der Steuerberatung und Wirtschaftsprüfung für unsere Unternehmensgruppe. Die partnerschaftliche Zusammenarbeit, die Top-Qualifikation der Mitarbeiter  und die außerordentlich hohe Lösungsorientierung unserer Ansprechpartner  bilden für uns die Basis der langfristigen Zusammenarbeit mit Moore Stephens City Treuhand. Wir fühlen uns in der komplexen Welt der Steuer- und Prüfungsthemen exzellent bei unserem Partner aufgehoben und betreut." 

Wolfgang Wahlmüller