Austria Payroll Information – Deel Global Payroll

Updated on: 2025/08/04 14:03 (UTC)

Overview

Austria, which officially is known as the Republic of Austria, is a federal republic located in Central Europe and consists of nine states. It is bordered by the Czech Republic and Germany to the north, Hungary and Slovakia to east, Slovenia and Italy to the south, and Switzerland and Liechtenstein to the west. The states of Austria are Burgenland, Carinthia (Kärnten), Lower Austria (Niederösterreich), Upper Austria (Oberösterreich), Salzburg, Styria (Steiermark), Tyrol (Tirol), Vorarlberg, and Vienna (Wien). In German, which is the official language of Austria, the country of Austria’s name is Österreich.

Austria’s currency is the euro.

Employers in Austria are required to withhold income taxes and social taxes for employees, make additional social tax payments and pay municipal taxes. Employers are responsible for adhering to the Austrian labor laws pertaining to working hours, paid leave, notice of termination, and other provisions.

Foreign workers in Austria must obtain the proper permits or visas to work legally in Austria, and must adhere to the same tax and labor regulations as Austrian citizens. Those staying in Austria more than six months in a year are subject to Austrian taxes on worldwide income.

Austrian residents working in the United States are covered by U.S. tax law with possible treaty and work status exclusions applying. Work within the U.S. states and territories is covered by various labor laws.

CURRENCY DETAILS

The currency of Austria is the euro (€), which Austria uses because it is part of the euro area, also known as the eurozone, which is a group of countries that adopted the euro as their currency. The internationally recognized three-letter currency code for the euro is EUR, which also is one of the currency’s two commonly used currency symbols. The English plural form of euro officially recognized by the European Commission is the same as its singular form, although in common English parlance the plural form is euros. In German, the standard plural form of euro also is the same as its singular form.

When an amount of euro is written using the currency symbol € in accordance with the European Commission’s standard placement treatment of the symbol, which is the placement treatment used for the English language, the symbol precedes the numerical value with no space between the numerical value and symbol. When an amount of euro is written in German as used in Austria using the currency symbol €, the symbol generally precedes, but sometimes follows, the numerical value with a space between the numerical value and symbol.

When an amount of euro is written using the currency symbol EUR, the symbol precedes or follows the numerical value with a space or no space between the numerical value and symbol.

One hundredth ( ¹ ⁄ ₁₀₀ ) of a euro is referred to in English as a cent and the English plural form of cent officially recognized by the European Commission is the same as its singular form, although in common English parlance the plural form is cents. In German, as officially recognized by the European Commission, one hundredth of a euro also is referred to as a cent and its standard plural form also is the same as its singular form.

When amounts of euro are written in German, the comma that in English separates the thousands place from the hundreds place instead is rendered as a dot (.), and the dot that in English separates the ones place from the tenths place instead is rendered as a comma.

Digital Currencies: Austria considers digital currencies to be an intangible asset subject to income tax.

The European Banking Authority does not consider digital currencies to be legal currency. However, under a 2015 ruling by the European Court of Justice, bitcoin generally is considered a currency rather than a property for tax purposes in the European Union. Under the ruling, digital currency transactions are exempt from value-added tax (VAT) under a provision regarding transactions pertaining to currency, bank notes, and coins that are used as legal tender.

TAXES

The federal government generally enacts laws relating to income tax and social taxes, while municipalities levy a payroll tax.

Income taxes are administered by the Ministry of Finance, while social taxes are administered by the local Social Security authority.

The Austrian tax year is the calendar year from Jan. 1 to Dec. 31.

Coronavirus (Covid-19) Guidance: An agreement between Austria and Germany, effective starting March 11, 2020, allows days worked at home by cross-border commuters who live in one country and work in the other, but must work at home because of the new coronavirus, to count as days worked in the normal work country. A provision was added to the agreement June 18, 2021, that employees working from home only because of Covid-19 restrictions do not create a permanent establishment for their employer in their country of residence. The agreement is in effect until at least March 31, 2022, and automatically extends for one month at the end of each month unless ended at least one week before the end of the month.

Under Austria’s double taxation agreements with Italy and Liechtenstein, employees who live in one country and regularly commute to work in the other are subject to tax in the country of residence, and the Austria/Liechtenstein agreement additionally allows the work country to assess a 4% income tax withholding rate. Work performed at home during the coronavirus pandemic does not affect these employees’ status as cross-border commuters.

Employees are to continue to receive tax credits they would normally receive, such as the commuter allowance (Pendlerpauschale), while working from home.

The 25% income tax rate for income of more than €11,000, or more than €12,600 for employees, and up to €18,000 was reduced to 20%, retroactively effective to Jan. 1, 2020, and the 55% income tax rate for income of more than €1 million was extended to be in effect through 2025, instead of through 2020. Employers were to implement the income tax rate change by Sept. 30, 2020.

Modifications to the Federal Tax Code (Bundesabgabenordnung) allow postponements of tax payments requested from March 15, 2020, to May 31, 2021, to be paid by June 30, 2021. Payments due from March 15, 2020, to June 30, 2021, can also be made in installments until Sept. 30, 2022, and applications for installments could be made from June 10 to July 15, 2021. If a tax liability cannot be paid in full in installments, but at least 40% was paid on time, application for a longer period of installment payments can be made by Aug. 31, 2022, which allows installments to be paid over up to 21 months.

The Austrian Health Insurance Fund (Österreichische Gesundheitskasse, abbreviated as ÖGK) provided similar measures to those in the Federal Tax Code. Contributions due for February, March, and April 2020 were automatically postponed to June 30, 2021, for employers whose operations were restricted or that were required to close by official orders, and other employers could apply for postponements or installment payments. Employers may also apply to postpone contributions due for May 2020 to May 2021 until June 30, 2021. Installment payments for all of the affected months may be made until Sept. 30, 2022. A longer installment period until June 30, 2024, may be provided if an application is made by Sept. 30, 2022; at least 40% of the outstanding contributions are paid on time by Sept. 30, 2022; and the employer is able to pay current contributions together with the installments.

According to European Commission guidance, employees who normally work in one European Union member country and live in another are still considered to be insured by the social insurance system of the normal work country while working at home.

Income Taxes

Coverage: All employers that operate in Austria for a month or longer must withhold income taxes (Einkommensteuern) from all employees.

Residents are taxed on their global income while nonresidents are subject to income from Austrian sources. A resident is defined as an individual with a residence or habitual abode in Austria of six months or more during a year. EU or EEA citizens earning at least 90% of their income in Austria and less than €11,000 outside of Austria can opt in to Austrian tax coverage. In addition, individuals whose vital interest have been outside of Austria for the last five years, but have a secondary residence in Austria and used that residence less than 70 days in the last calendar year are subject to limited tax liability.

Employees: Employees are defined as individuals active in a work force, under the direction of the employer, who receive remuneration for services performed.

Rates and Thresholds: Income tax rates are levied on a progressive scale, with rates ranging from 25% to 55%. The 55% rate is to be in effect through 2025.

Effective since Jan. 1, 2020, Austria’s national personal income tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:

Range of Annual Income for Employees (Euro)	Range of Annual Income in General (Euro)	Income Tax Rate
Up to €12,600	Up to €11,000	Zero
More than €12,600 and up to €18,000	More than €11,000 and up to €18,000	20%
More than €18,000 and up to €31,000	More than €18,000 and up to €31,000	35%
More than €31,000 and up to €60,000	More than €31,000 and up to €60,000	42%
More than €60,000 and up to €90,000	More than €60,000 and up to €90,000	48%
More than €90,000 and up to €1 million	More than €90,000 and up to €1 million	50%
More than €1 million	More than €1 million	55%

In addition to income tax rates, different rates apply to special payments (such as Christmas bonuses, vacation pay, profit sharing bonuses, or 13th and 14th salary payments). Austria’s special payments rates and minimum and maximum amounts of income for each tax bracket are as follows:

Range of Annual Income (Euro)	Income Tax Rate
Up to €620	Zero
More than €620 and up to €25,000	6%
More than €25,000 and up to €50,000	27%
More than €50,000 and up to €83,333	35.75%

Payments of more than €83,333 are taxable according to the standard income tax rates.

Registration: Within one month of commencing activities, employers must obtain a tax number and register with the local tax office or the Ministry of Finance if they are not residents in the locality in which they plan to operate. All businesses must register with the commercial register (Firmenbuch), but sole proprietors are not required to do so unless they have revenues of greater than €700,000 for two consecutive years or revenues of €1 million in a year.

Taxable Amounts: Taxes apply to all remuneration from an existing or prior employment relationship minus tax credits. Remuneration includes wages, salaries, corporate pensions, health insurance benefits, and any other benefits of any kind.

The following are not considered taxable income: family allowance, maternity pay, parental leave, child care allowances, accidental benefits, attendance allowance, and gratuities. Christmas bonuses of up to €186, company outings of up to €365, and meals at work can be tax-exempt as well.

Commuter tax benefit: Qualifying individuals who commute to work on a regular basis may receive a commuter tax allowance, called the small or large commuter allowance (kleine Pendlerpauschale or große Pendlerpauschale). The amount of the benefit, which is calculated based on the distance of the employee’s commute in kilometers and whether or not it is possible to use public transportation, is subtracted from the employee’s taxable income. Employees who wish to claim the allowance must use an online calculator provided by the Federal Ministry of Finance and give their employer a printout of the calculator’s results.

Employees entitled to the commuter allowance are also entitled to another benefit called the commuter euro (Pendlereuro), which is calculated by multiplying the distance of the employee’s commute in kilometers by two and subtracting the result from the employee’s annual assessed income tax.

In addition, individuals can claim allowable tax credits, such as the child-tax credit, the sole-earner credit, the single-parent credit, a transportation credit, an alimony credit, an employee credit, a cross-border worker’s credit, and a pensioner credit.

Social security pensions and annuities paid out of approved pension funds are deemed to be employment income and are subject to income taxes.

Withholding Methods: Income taxes must be withheld from every pay and remitted monthly to the local tax office.

Returns and Remittance: All tax payments and reports must be filed with the local tax office.

Employers must remit income taxes electronically by the 15th of the month following the month in which remuneration was paid.

Effective since Jan. 1, 2019, employers must report on a monthly basis amounts of income subject to income tax withholding using the monthly Basic Contribution Statement (monatliche Beitragsgrundlagenmeldung, abbreviated as mBGM). Employers must electronically submit the mBGM by the 15th of the month following the reported month. The mBGM may be submitted using the Association of Austrian Social Insurance Institutions’ software called Electronic Data Exchange with the Austrian Social Insurance Institutions (elektronische Datenaustausch mit den osterreichen Sozialversicherungstragern, abbreviated as ELDA)

Additionally, employers must give employees Form L1 and Form E1 at year’s end.

Effective for contribution periods up to Dec. 31, 2018, employers were to submit yearly payslips (Form L16), which documented yearly remuneration and deductions, by the end of February if submitted electronically, or the end of January if transmitted in paper form. Payslips were to be submitted to the regional tax office or the regional Social Security authority.

Employee Share Plans: According to the Austrian Economic Chamber, employees are subject to income tax at purchase of an option on the difference between the value when acquired (at a discounted rate) and the actual value of the option.

According to the law firms White & Case LLP and DLA Piper, employees are subject to income tax upon sale of an option. Employees are also subject to social taxes on the spread at purchase, and employers are required to withhold these amounts.

Recordkeeping: Tax records must generally be kept for a minimum of seven years.

Payroll documents must be kept in German for the duration of the employment relationship.

Penalties: Late payments incur charges of up to 10% of outstanding income tax obligations up to €5,000.

Tax fraud and tax evasion can result in fines of up to €2.5 million in addition to prison sentences.

Social Taxes

Austria has a Social Security system which consists of health, pension, and accident public insurance providers and a federal unemployment fund.

Employers enroll in prescribed insurances based on their industry. While many aspects of the individual Social Security providers are standardized, providers vary in terms of organizational structure, employer requirements, and other aspects. All providers are part of the Umbrella Association of Social Insurance Institutions (Dachverband der Sozialversicherungsträger).

The Umbrella Association of Social Insurance Institutions oversees Social Security, while different funds also are regulated by additional federal ministries. Specifically, the Federal Ministry of Labor, Social Affairs, Health, and Consumer Protection (Bundesministerium Arbeit, Soziales, Gesundheit, und Konsumentenschutz) regulates health insurance, pension funds and accident insurance funds, and unemployment insurance is administered and regulated by the Public Employment Service (Arbeitsmarktservice, abbreviated as AMS). Additionally, district governments share jurisdiction over Social Security issues.

Reporting and registration are done using the Association of Austrian Social Insurance Institutions’ software called Electronic Data Exchange with Austrian Social Insurance Institutions (elektronische Datenaustausch mit den österreichen Sozialversicherungsträgern, abbreviated as ELDA).

Coverage: Employers generally must pay social taxes and also withhold the employee portion of social taxes from employment income paid to employees. Part-time workers and foreign workers are subject to the withholding requirement. Coverage begins on the first day of employment.

Rates and Thresholds: Austria has two separate maximum taxable amounts that limit the employment income paid to an employee upon which social taxes may be assessed on the employee and employer. The primary term used in Austria to describe a maximum amount of employment income subject to social taxation is maximum contribution base (Höchstbeitragsgrundlage). The two maximum contribution bases are differentiated by applicable types of employment income, the periods for which they are applicable, and the types of social taxes for which they are applicable.

A monthly maximum contribution base is in effect for regular employment income paid to an employee, with regular employment income generally defined as employment income paid to an employee for regularly recurring compensation periods throughout a year and that is not compensation for a period of time longer than the regularly recurring compensation periods. An annual maximum contribution base is in effect for special payments (Sonderzahlungen) to an employee, with special payments generally defined as employment income that is not paid to an employee for regularly recurring compensation periods throughout a year and that is compensation for a period of time longer than the regularly recurring compensation periods. Among the types of compensation recognized that are special payments are Christmas and holiday bonuses, profit-sharing employment income, and 13th-month and 14th-month bonuses.

Both maximum contribution bases are in effect regarding employee and employer social taxes for pension insurance (Pensionsversicherung, abbreviated as PV), health insurance (Krankenversicherung, abbreviated as KV), unemployment insurance (Arbeitslosenversicherung, abbreviated as AV), and accident insurance (Unfallversicherung, abbreviated as UV). Both bases are in effect for the Insolvency Payment Insurance Surcharge (Insolvenz-Entgeltsicherungszuschlag, abbreviated as IE) assessed on employers.

The maximum contribution base for regular employment income is in effect for contributions to a fund for housing promotion (Wohnbauförderung, abbreviated as WF) and the labor levy (Arbeiterkammerumlage, abbreviated as AK), and special payments are not subject to taxation for these types of social taxes.

Both bases also are in effect for social taxes for funding compensation for employees who perform qualifying difficult nighttime work (Nachtschwerarbeits) and for social taxes for bad weather compensation (Schlechtwetterentschädigung) connected with construction worker (Bauarbeiter) employment, also known as Construction Worker-Bad Weather (Bauarbeiter-Schlechtwetter) taxes. The maximum contribution base for regular employment income is in effect for the land labor levy (Landarbeiterkammerumlage), and while the levy generally is not in effect for special payments, the base for special payments is in effect for this levy pertaining to employment in the state of Carinthia.

Social taxes paid by employers to fund occupational pension benefits (betriebliche Vorsorge, abbreviated as BV) for employees are assessed on all wages and are not capped by either maximum contribution base.

Effective for 2021, the monthly maximum contribution base for regular employment income is €5,550 and the annual maximum contribution base for special payments is €11,100. Effective for 2020, the monthly maximum contribution base for regular employment income was €5,370 and the annual maximum contribution base for special payments was €10,740.

Employers and employees both are assessed social taxes.

Employer social tax rates: Employers are assessed taxes to fund pension insurance, health insurance, unemployment insurance, accident insurance, insolvency payment insurance, the housing promotion fund, and occupational pensions.

Effective for 2021, unchanged from 2020, the total standard social tax rate for employers of 22.76% consists of the following component rates:

Pension Insurance: 12.55%;
Health Insurance: 3.78%;
Unemployment Insurance: 3%;
Accident Insurance: 1.2%;
Insolvency Payment Insurance Fee: 0.2%;
Housing Promotion Fund: 0.5%; and
Occupational Pension: 1.53%.

Employee social tax rates: Employees are assessed taxes to fund pension insurance, health insurance, unemployment insurance, and the housing promotion fund, and also are assessed a labor levy.

Effective for 2021, the total standard social tax rate for employees of 15.12% consists of the following component rates:

Pension Insurance: 10.25%;
Health Insurance: 3.87%;
Unemployment Insurance: no assessment of tax if monthly income is less than €1,790; 1% if monthly income is more than €1,790 and less than €1,953; 2% if monthly income is more than €1,953 and less than €2,117; 3% if monthly income is more than €2,117;
Housing Promotion Fund: 0.5%; and
Labor Levy: 0.5%.

Effective for 2020, the total standard social tax rate for employees of 15.12% consisted of the following component rates:

Pension Insurance: 10.25%;
Health Insurance: 3.87%;
Unemployment Insurance: no assessment of tax if monthly income is less than €1,733; 1% if monthly income is more than €1,733 and less than €1,891; 2% if monthly income is more than €1,891 and less than €2,049; 3% if monthly income is more than €2,049;
Housing Promotion Fund: 0.5%; and
Labor Levy: 0.5%.

In addition, social tax rates vary for independent contractors, apprentices, and pensioners.

Starting with 2018, the Housing Promotion Fund tax rates may vary among Austria’s states, but effective for 2021, all the states have the same Housing Promotion Fund tax rates for employees and employers.

Additional social tax rates on employers and employees: In addition to the aforementioned tax rates, employers that require nighttime work or employ workers in the agriculture, forestry, or construction sectors must pay additional taxes and withhold employee taxes as follows:

Social tax rates for difficult nighttime work, payable by employers of workers who during a month work more than six hours of night work, defined as work from 10 p.m. to 6 a.m., on each of at least six days during the month: 3.8%, effective for 2021 and 2020.
Social tax rates with regard to paying construction workers in connection with adverse weather conditions, payable by construction workers and their employers: 0.7% each.
Land labor levy, which is payable by employees in agriculture and forestry but not their employers: 0.75%.

An occupational pension benefits surcharge (betriebliche Vorsorge-Zuschlag, abbreviated as BV-Zuschlag) is in effect for employers that choose to settle their occupational pension benefits taxes for their marginally employed workers on an annual basis instead of a monthly basis. The surcharge for the annual option is 2.5% of the occupational pension benefits tax that otherwise would be due.

Entities that lease employees to perform labor for client businesses are assessed taxes for the Social and Training Funds (der Sozial- und Weiterbildungsfonds, abbreviated as SWF). Taxes for the fund are a percentage of wages paid to the leased employees, subject to both maximum contribution bases.

Effective since April 1, 2017, the Social and Training Funds tax rate is 0.35%.

Taxable Amounts: Social taxes generally are calculated on all work-related earnings in a given month. Taxes for staff, apprentices, and independent contractors are rounded to the nearest cent if remuneration is unevenly allocated throughout the year (such as in the case of shift work).

Registration: All employers must register for social taxes using ELDA within one month of registering with either the local tax authority or the commercial register.

Employers must register all new employees with the national health insurance provider, the Austrian Health Insurance Fund (Österreichische Gesundheitskasse, abbreviated as ÖGK) prior to the new employees’ hire dates. Effective Jan. 1, 2020, the Austrian Health Insurance Fund replaced nine state health insurance funds. Applications should be submitted electronically via ELDA.

Returns and Remittance: Employers must make monthly payments and filings by the 15th day of the month following the month when salaries were paid. Employers must report on a monthly basis amounts of income subject to social insurance taxation, as well as social insurance taxes due, using the monthly Basic Contribution Statement (monatliche Beitragsgrundlagenmeldung, abbreviated as mBGM).

Employers with incapacitated employees unable to work must file a work and remuneration confirmation (Arbeits- und Entgeltbestätigung) for sick pay or for maternity pay to the relevant health insurance provider as soon as possible.

Employers must notify the responsible insurance provider of employees taking family care leave within seven days of the onset of leave.

Employers with male workers over the age of 40 and/or female workers over the age of 35 employed in positions involving heavy lifting activities must file a report of employees engaged in hard work (Schwerarbeitmeldung) to insurance providers using ELDA by the end of February each year.

Recordkeeping: Payroll documents must be kept in German for the duration of the employment relationship. Different districts maintain additional recordkeeping requirements.

Penalties: Penalties vary by district but are given for the following categories of violations:

failure to correctly register employees with a health insurance fund,
failure to notify health insurance providers of incapacitated workers, and
failure to make monthly payments and returns.

In addition to penalties levied by different districts, failure to maintain payroll documents properly for the duration of a worker’s employment incur fines of €500 to €5,000 (payable to insurance providers). Repeat offenses will be charged double.

Other Taxes

Employer contribution to the Family Burden Equalization Fund: Austrian employers are required to provide a contribution toward the Family Burden Equalization Fund (Familienlastenausgleichsfonds, abbreviated as FLAF). Generally, employees subject to income tax are also subject to the FLAF contribution. Foreign employers that employ workers in Austria who are subject to social insurance also must pay the contribution.

Effective since Jan. 1, 2018, the rate of this contribution is 3.9% of the wages of employees.

If the amount of wages paid to an employee during a month is not more than €1,460, a reduced contribution rate for the Family Burden Equalization Fund is assessed on the difference between the amount of wages paid during the month and €1,095.

Employers must remit contributions to the tax office by the 15th of the following month.

Employer contribution to the Austrian Economic Chambers: Members of the Austrian Economic Chambers (Wirtschaftskammer Österreich, abbreviated as WKÖ) that employ workers in Austria are required to pay a surcharge to the Chambers. Workers posted to other countries who are covered by Austrian social insurance are also subject to the surcharge. Contributions are assessed based on employees’ wages and vary among Austria’s nine states. Contribution rates include the Federal Chamber rate of 0.14% and applicable State Chamber rates.

Effective for 2021, unchanged from 2020, the total Austrian Economic Chambers contribution rate for each state, including the federal rate, is as follows:

State	Contribution Rate
Burgenland	0.42%
Carinthia (Kärnten)	0.39%
Lower Austria (Niederösterreich)	0.38%
Upper Austria (Oberösterreich)	0.34%
Salzburg	0.40%
Styria (Steiermark)	0.37%
Tyrol (Tirol)	0.41%
Vorarlberg	0.37%
Vienna (Wien)	0.38%

Employers must remit Austrian Economic Chambers contributions to the tax office by the 15th of the following month.

Church contributions (Kirchenbeiträgen): Each employee who is an official member of the Roman Catholic Church (römisch-katholische Kirche), the Evangelical Church in Austria (Evangelische Kirche in Österreich, abbreviated as EKÖ), or the Old Catholic Church of Austria (Altkatholische Kirche Österreichs) is responsible for paying church contributions to the respective religious entity. Austria has a national law authorizing these three religious entities to assess church contributions, and these entities determine the applicable contribution rates and deductible amounts.

Each church contribution rate is a percentage of the applicable annual contribution basis (Beitragsgrundlage). The annual contribution basis applicable to an individual generally is equivalent to the individual’s annual net income from the previous year, although employees that in the current year did not have income in the previous year generally have an annual contribution basis equivalent to their projected annual net income for the current year. To determine the annual contribution amount, the result of multiplying the annual contribution basis by the church contribution rate is reduced by each applicable tax credit (Absetzbetrag) allowable by the church.

An employee’s church contributions must be reported and transmitted to the employee’s applicable tax office, which then transfers the reported data and contributed amounts to the church with which the employee is a member.

Employees may treat up to €400 of their annual church contribution as deductible from annual personal income subject to income tax.

The annual church contribution rate assessed on members of the Roman Catholic Church is 1.1% of the annual contribution basis. Effective for 2021, unchanged from 2020, the resulting payable contribution amount may be reduced by a fixed credit of €57 available to all individuals, a credit of €41 if the individual is the sole income earner for his or her household or a single parent, a credit of €20 if the individual has one child, a credit of €41 if the individual has two children, a credit of €76 if the individual has three children, and a credit of €76 plus the result of multiplying €34 by the number of children in excess of three for individuals with at least four children. Regardless of the total available credit, there is a minimum annual church contribution of €31 for employees, independent contractors, and pensioners who are members of the Roman Catholic Church. This is a lower minimum annual contribution than the lower minimum annual contribution of €114 for nonworkers, nonemployees, and nonpensioners who are members of the Roman Catholic Church.

The annual church contribution rate assessed on members of the Evangelical Church in Austria is 1% of the annual contribution basis. The resulting payable contribution amount may be reduced by a fixed credit of €44 available to all individuals, a credit of €15 if the individual is the sole income earner for his or her household or a single parent, a credit that is the result of multiplying €22 by the individual’s number of children who do not have special needs, and a credit that is the result of multiplying €44 by the individual’s number of children with special needs. Additionally, members of the Evangelical Church in Austria are assessed a community levy (Gemeindeumlage) that is a percentage of the net church contribution amount after accounting for credits that is payable to the national Evangelical Church in Austria. Community levy rates vary among parishes and range from zero to 25% of the net church contribution amount after accounting for credits.

The annual church contribution rate assessed on members of the Old Catholic Church of Austria is 1.1% of the annual contribution basis.

Subway tax (U-Bahn-Steuer) assessed by the municipality of Vienna: In addition to the municipal tax deduction, an employer levy also is required for all employers that employ at least one employee in Vienna, the capital of Austria. A worker is considered to be employed in Vienna if the worker’s place of employment is in Vienna.

The employer levy is assessed at €2 per employee per week, or part thereof, of an employment relationship. Employers must remit payments by the 15th of the following month to the Vienna city treasury (magistrate). Employers employing up to three employees may pay the tax liability on a quarterly basis.

The following employment relationships are exempt from this levy:

employment relationships with employees who have reached 55 years of age;
employment relationships under the Disability Employment Act (Behinderteneinstellungsgesetz, abbreviated as BEinstG), Victims’ Welfare Act (Opferfürsorgegesetzes, abbreviated as OpferFG), and Vienna’s Equal Opportunity Act (Chancengleichheitsgesetz Wien, abbreviated as CGW);
apprenticeships under the Vocational Training Act (Berufsausbildungsgesetz, abbreviated as BAG);
part-time employment relationships in which the working time to be provided by an employee does not exceed 10 hours a week;
employment relationships during the period for which there is a statutory ban on the employment of expectant mothers and a statutory ban on employment after childbirth;
employment relationships during the period for which a leave entitlement based on a legal claim is granted;
employment relationships with homeowners;
employment relationships during the period in which an employee performs regular or extraordinary military service; and
local authorities, with the exception of the companies, enterprises, institutions, foundations and funds managed by them.

State/Jurisdiction Taxes

Employers in Austria must pay a payroll tax to every municipality in which they employ workers. The tax is regulated by the Municipal Tax Act (Kommunalsteuergesetz, abbreviated as KommStG) on the federal level, but is payable to municipal governments.

Coverage: All employers with sustained activities generating revenue and employing individuals in subordinate positions out of a given a given municipality must pay municipal taxes in each municipality in which they operate.

Rates and Threshold: Municipal taxes are levied at 3% of payroll.

Registration: Registration varies by municipality.

Taxable Wages: Municipal taxes are levied on the sum of all wages that have been granted to employees of a permanent establishment located within a municipality. Wages generally are defined as all remuneration subject to income taxes. If an employee’s monthly wages do not exceed €1,095, no municipal tax is assessed, and if an employee’s monthly wages are more than €1,095 and up to €1,460, tax is assessed on the difference between the employee’s wages and €1,095.

Returns and Remittance: Tax liability is accumulated each month and is payable by the 15th of the month of the following month.

Additionally, all employers must file annual tax returns for the calendar year by March 31 of the following year. The return must be submitted online using the Ministry of Finance’s FinanzOnline software.

Recordkeeping: Records generally should be kept for ten years.

Penalties: Late payments will result in a fine of up to €5,000. Negligent failure to pay municipal taxes can result in fines of up to €25,000 while willful failure to pay municipal taxes can result in fines of up to €50,000. Failure to submit annual returns correctly or maintain proper records will result in fines of up to €500.

COMPENSATION AND BENEFITS

Austrian labor conditions are governed by several legislative acts and regulated by the Chamber of Labor (Arbeiterkammer, abbreviated as AK). Employers are required to comply with labor regulations mandating a 40 hour work week, mandatory overtime, mandatory paid holidays, paid leave, and other provisions.

The Austrian Chamber of Labor is responsible for outlining and enforcing labor policy and monitor employers for adherence to labor regulations.

Retirement pensions are covered by Social Security. The provision of additional retirement plans is voluntary.

Coronavirus (Covid-19) Guidance: Employers can apply for a reduced working-hours allowance (Corona-Kurzarbeit) from the Labor Market Service (Arbeitsmarktservice, abbreviated as AMS) for employees whose working hours have been reduced by 20% to 70%, or exceptionally by up to 90%. Employers must pay employees 80% to 90% of their normal net wages, or 100% for apprentices, depending on the amount of the employee’s normal gross wages, and are reimbursed for lost hours of work with the allowance according to a calculated flat rate per hour lost for up to three months, a period which is extendable. Employers closed continuously from November 2020 to March 2021 could benefit from a bonus payment calculated by increasing the normal monthly gross wages taken into account for an employee by €950, subject to a maximum wage that could be taken into account of €5,550. Businesses that receive the bonus were responsible for increasing affected employees’ gross pay for March 2021 by €300, if the pay was up to €1,700, or by €350, if the pay was more than €1,700.

Starting July 1, 2021, allowances for Covid-19 are only provided for six months and must end by June 30, 2022. The allowance otherwise calculated is reduced by 15% except for severely affected businesses, who continue to receive the full allowance until Dec. 31, 2021. To be considered severely affected, the business must have suffered at least a 50% decrease in income in the third quarter of 2020 compared to the third quarter of 2019.

Employers may pay employees Covid-19-related allowances or bonuses of up to €3,000 that are exempt from all taxes.

Minimum Wage

In Austria, the minimum wage is set by collective agreement at the industry level or the Federal Ministry of Labour, Social Affairs, Health, and Consumer Protection (Bundesministerium Arbeit, Soziales, Gesundheit, und Konsumentenschutz), for industries in which no such collective agreement exists.

Overtime

Employers generally must begin to pay overtime to full time employees for work performed in excess of eight hours in a day or 40 hours in a week. Overtime should be restricted to 10 hours in a day and 50 hours in a week. Effective Sept. 1, 2018, work time including overtime is restricted to 12 hours in a day and 60 hours in a week. Overtime is paid at 50% above normal wages. Overtime pay may be substituted with the equivalent amount of leave including the 50% surplus.

Note: Effective Sept. 1, 2018, employees may refuse to work overtime beyond 10 hours in a day or 50 hours in a week without giving a reason. Employees may not be retaliated against for such refusals. However, employees are still required to comply with requests to work overtime if their work time would not exceed 10 hours in a day or 50 hours in a week, unless there are compelling personal reasons.

In the case of part-time employees, employers must overtime for work performed in excess of the hours stipulated in the employment contract. If work hours are balanced within the same quarter, employers are exempt from paying overtime. Overtime pay for part-time employees must be paid at 25% above normal wages.

Hours of Work

Regular working hours are eight hours per day and 40 hours per week, subject to collective agreements. Under certain conditions, shift workers may work up to 12 hours in a day.

Pregnant women, nursing mothers, and those under the age of 18 may not perform night work. Night work is defined as any work done between 10 p.m. and 5 a.m.

If a work shift exceeds six hours, employers must allow for an unpaid rest period of at least half an hour.

Employers must provide employees with 11 hours of rest between work shifts. Additionally, employers must provide employees with a weekly uninterrupted resting period of 36 hours which starts on Saturday at 1 p.m. at the latest and includes Sunday.

Holidays

The 13 mandatory public holidays specified in Austrian law are:

Jan. 1: New Year’s Day
Jan. 6: Epiphany
Easter Monday
May 1: National Holiday
Ascension
Whit Monday
Corpus Christi
Aug. 15: Assumption
Oct. 26: National Holiday
Nov. 1: All Saints’ Day
Dec. 8: Immaculate Conception
Dec. 25: Christmas
Dec. 26: St. Stephen’s Day

Leave

Employers must provide full-time employees with 5 weeks of paid leave after having worked six consecutive months. After 25 years of work, employers must provide employees with six weeks of paid leave. Days on which an employee fall ill while on leave are not counted towards the annual paid leave allowance.

Sick leave: Employers generally must provide employees with an applicable amount of sick pay based on the length of their employment, as follows:

first year of employment: six weeks at full pay and four weeks at half pay (before July 1, 2018, this was the minimum entitlement for the first five years of employment);
more than one year and up to 15 years of employment: eight weeks at full pay and four weeks at half pay (before July 1, 2018, this was the minimum entitlement for more than five years and up to 15 years of employment);
more than 15 years and up to 25 years of employment: 10 weeks at full pay and four weeks at half pay; and
more than 25 years of employment: 12 weeks at full pay and four weeks at half pay.

After employees have exhausted their sick leave they are entitled to additional sick leave paid for by their health insurance provider.

In the case of sick leave taken because of a work-related accident or illness, employers must provide employees with eight weeks of sick leave at full pay. After 15 years of work, employers must provide 10 weeks of sick leave because of a work-related accident or illness.

Compassionate leave: Employers must allow employees to take unpaid leave to care for severely ill children or to be with dying relatives.

Paid parental leave: Pregnant employees are entitled to paid maternity leave, paid for by their health insurance provider, commencing eight weeks before birth and ending eight weeks after birth. In case of caesarean or multiple births, the work restrictions after delivery are extended to at least 12 weeks. If the maternity leave was reduced before delivery, the paid leave extends according to that reduction after delivery (maximum 16 weeks).

Maternity pay is equal to 100% of the employee’s average earnings based on the last 13 weeks of employment. Immediately following maternity leave, employees are entitled to take parental leave.

Mothers may reduce their working hours from full-time to part-time until their child’s seventh birthday or until the child starts school, whichever is later, as long as they have been continuously employed by a business with more than 20 employees for at least three years.

New fathers are also eligible for paternity leave. Effective since Sept. 1, 2019, employees no longer require the employer’s approval to take paternity leave, but must notify the employer of the expected start date of leave within three months before the child’s expected date of birth. The employee must also notify the employer when the birth takes place and, within one week, of the start date of paternity leave. The leave lasts for one month and cannot be divided into shorter time blocks. The leave must be taken within 91 days of the birth of the child. While on paternity leave, employees receive an allowance from their local health insurance provider, not their employer. Fathers cannot be on parental leave and paternity leave at the same time.

Parents may take parental leave between the birth of a child and his or her second birthday. Parents may take up to one month at the same time, and either parent may take the remaining leave. The two-year period can be divided into a maximum of three parts alternating between the parents, with each part at least two months in duration. Each parent also has the option to postpone three months of parental leave to use by the child’s seventh birthday. Parents who earn less than a certain yearly salary may receive a child-care allowance paid by the government. Each parent also is entitled to part-time work until their child’s seventh birthday or until the child starts school, whichever is later, if they have been continuously employed by a business with more than 20 employees for at least three years. Employees who adopt a child after its second birthday but before its seventh birthday are entitled to six months of parental leave.

Additionally, employers must provide parents of children under the 24 months with at least two months of unpaid parental leave.

Educational and study leave: Employers must provide employees with between two months to one year of unpaid educational and study leave. If this leave is taken in parts, employees must take two months leave at a time.

Wage Payment

Wages must be paid in monthly or shorter installments. In the absence of an agreement, they should be paid every other week. Additionally, employers are required to provide employees with a monthly payslip which includes gross compensation, Social Security contributions and income tax contributions.

Bonuses and Special Benefits

Although there is no law mandating an annual 13th-month bonus or an annual 14th-month bonus, employers in Austria generally give employees two months of extra pay per year if the bonuses have been included in the employment contract. The 13th-month bonus generally is paid at the end of June and the 14th-month bonus generally is paid at the end of November.

Termination Pay

Termination pay is covered by Social Security. However, the following notice requirements apply in the case of dismissal.

Neither employers or employees are required to give noticed in the case of mutually agreed upon termination.

In the case of unilateral termination, at least six weeks of notice must be provided to white collar workers, while at least two weeks of notice must be given for manual laborers. Notice in either case may be verbal, in writing or implicit (handover of employment papers).

Termination with cause does not warrant any notice period.

Upon termination, employees must provide employees with outstanding payments and their employment papers which include:

final salary statement,
certificate of employment,
certificate of deregistration from health insurance fund,
confirmation of work and remuneration and
final pay slip (Form L16).

Upon termination, employers must file the annual pay slip, Form L16, by the end of the following month. Additionally, employers must provide employees with a final pay slip, which includes termination pay, upon termination.

Workers’ Compensation

Workers’ compensation, known as accident insurance (Unfallversicherung), for employees is overseen by the General Accident Insurance Board (Allgemeine Unfallversicherungsanstalt, abbreviated as AUVA). Information regarding contributions is available under social taxes. All employees are covered by accident insurance.

If an employee is unable to work because of an occupational injury or illness, they are entitled to the continued payment of wages (Entgeltfortzahlung) for eight weeks, increasing to 10 weeks after 15 years of employment. Disabled employees that have exhausted both the continued payment of wages and health insurance sick pay entitlements may receive a disabled worker’s pension starting the day after the sick pay entitlement ends, but at the start of the 27th week after the accident or injury at the latest. The amount of the pension for a total disability is two-thirds of the employee’s annual wages, and for partial disability the pension is prorated according to the percentage of disability.

Recordkeeping

Employers must keep logs of all employee hours, including rest periods. These records must be kept for up to 24 months.

Employers must keep logs of vacation time and pay.

FOREIGN WORKERS

Foreign workers are entitled to the same rights as Austrian citizens and are generally covered by the same tax and workplace laws.

Nonresident companies hiring labor using foreign labor leasing agents may be subject to a withholding tax on amounts paid, depending on treaty arrangements. Any tax treaty relief may be exercised by granting a tax refund or direct tax relief at source.

Visas: Citizens of a country within the European Economic Area (EEA) or Switzerland may work and reside in Austria freely. However, if staying in Austria for longer than three months, they must file a Certificate of Registration to the competent settlement authority. Bulgarian and Romanian citizens must either acquire the same documentation as citizens of non-EEA countries or special permits for Bulgarian and Romanian citizens.

Foreign workers who are not citizens of a country within the European Economic Area (EEA) or Switzerland must obtain residence and work permits, or a combination of the two. However, if foreign workers reside in Austria less than six months, they only require a visa and a work permit. Otherwise, foreign workers must obtain one of the following permits:

Residence Permit: Residence permits are granted for several types of residences. Foreign workers must apply for the residence permit corresponding to the field of work they will be employed in. Residence permits generally are valid for periods of up to a year and are renewable. Foreign workers should apply at their local Austrian consulate. After acquiring a residence permit, employers must apply for foreign workers’ employment permit, unless employees obtain a Permanent Residence Permit.

Employment Permit: Employment permits are granted to foreign workers who already possess a residence permit (or are exempt from the residence permit requirements) and wish to work for a specific employer in Austria. The permit is valid for up to one year and is renewable. In order to apply, employers must submit Application for Employment Authorization to the regional office of employment along with other required documents and the application fee. The permit must be granted before the foreign worker can begin work.

Employment Permit for Seasonal Workers: Employment permits for seasonal workers are granted for fixed term seasonal work usually in the agriculture, forestry and tourism industries. Most permits are valid for a maximum period of six months, although some are valid for a maximum period of 12 months. In order to apply for the permit, employers must file an application for an employment permit (Beschäftigungsbewilligung) with the Public Employment Service (Arbeitsmarktservice, abbreviated as AMS). The AMS will grant the permit after determining that the jobs cannot be filled by Austrian workers and that the quotas for the permits have not been exhausted. Seasonal workers require category D or C visas to enter Austria, unless they are from Romania or Bulgaria.

Red-White-Red Cards: These cards are granted to highly qualified workers, skilled workers working in understaffed professions, graduates of Austrian universities and other institutes of higher learning, certain self-employed workers and other workers. By acquiring a Red-White-Red Card (Rot-Weiß-Rot-Karte), foreign workers are authorized to work and reside in Austria. Before foreign workers can apply for the card, employers must issue a formal work offer to the applicant. Additionally, employers must attach an Employer’s Declaration (Arbeitgebererklärung) along with the potential employee’s application and submit a Sponsorship Declaration to the pertinent residence authority. Potential employees may apply to their locality’s Austrian representation (embassy or consulate). Highly qualified workers who reside in Austria with a job search visa must apply at the local Austrian residence authority. The card is valid for 24 months and allows holders to work for the employer specified in their application.

An individual seeking to acquire a Red-White-Red Card must have regular monthly income of at least the applicable equalization supplement reference rate for that individual.

Effective for 2021, the equalization supplement reference rates for acquiring Red-White-Red Cards are for individuals seeking the card for:

themselves but not also entry for a spouse or partner, €1,000.48;
for themselves and entry for a spouse or partner, €1,578.36; and
for each child who would be covered for entry by the card, €154.37.

Effective for 2020, the equalization supplement reference rates for acquiring Red-White-Red Cards were for individuals seeking the card for:

themselves but not also entry for a spouse or partner, €966.65;
for themselves and entry for a spouse or partner, €1,524.99; and
for each child who would be covered for entry by the card, €149.15.

EU Blue Card: The EU Blue Card grants foreign workers to reside in Austria and work for a given employer for a period of two years. Foreign workers should apply at their local Austrian consulate after having obtained a work contract from their employer.

Taxes: Foreign workers who are residents of countries who have concluded double taxation relief treaties with Austria may be allowed to have reduced withholding rates. In order to reduce their withholding rates, employees must file Form ZS-QU1 with their employer. Otherwise, foreign workers who are not tax residents of Austria are taxed on Austrian income only if they stay in the country less than six months. Once the six month threshold is reached, an unlimited Austrian tax on worldwide income applies, has retroactive effect and commences back to the first day of the stay.

Wages/Payments: Employers may pay workers in any legal currency, but must comply with other wage payment requirements as they would with Austrian workers.

WORKING IN THE UNITED STATES

Foreign workers from Austria must meet general visa requirements and be certified to be employed in the U.S. General visa requirements for the U.S. are included in the separate

Austria is eligible for the visa waiver program for business visitors, which allows Austrian citizens to travel to the U.S. for 90 days or less for business-specific purposes without having to obtain a B-1 business visa. Stays longer than 90 days will require a visa. Individuals may return to the U.S. under the visa waiver program if a “reasonable length of time” has passed. The determination for reasonable length of time is at the discretion of the Department of Homeland Security.

Austrian workers are eligible to work in the U.S. under H-2B visas, which cover labor or services of a temporary or seasonal nature in occupations other than agriculture or registered nursing. The number of H-2B visas issued each year is limited by U.S. law.

U.S. employers also must check the names of all new-hires and employees against the Specially Designated Nationals and Blocked Persons List, administered by the Treasury Department’s Office of Foreign Assets Control (OFAC). Because OFAC prohibits financial transactions with individuals on the list, employers cannot employ them and may face fines for failing to comply.

For tax purposes, Austrian citizens are subject to U.S. employment-based taxation on income earned in the U.S. unless they can claim an exemption under certain tax treaty provisions or they work under specific visa types that exempt earnings from taxes. Austria has both a tax treaty and a ssocial tax totalization agreement with the U.S.

State and local taxation of Austrian workers also can apply, although some states within the U.S. recognize international tax treaties that can eliminate that income tax liability for foreign workers.

The U.S. labor laws apply to all workers employed and providing services in the country.

Work eligibility as an employee is contingent upon Department of Homeland Security and Labor Department approval and the employee receiving a U.S. Social Security number from the Social Security Administration.

Tax Residency: In general, employees working in the U.S. on a temporary basis are considered nonresidents for tax purposes unless they qualify for resident status. Employees can be granted permanent resident status through the so-called green card test or if they meet the substantial presence test under the U.S. tax code. More information on these requirements is in the

Permanent residents are subject to U.S. tax requirements the same as U.S. citizens and are taxed under the U.S. system on their worldwide earnings.

Income Taxes: Generally, nonresidents in the U.S. who are from Austria and are working in the U.S. are subject to U.S. taxes based on their U.S.-sourced income. Income is taxed differently based on whether it is categorized as wage income or nonwage income, which includes interest and dividends.

A Form W-4, Employee’s Withholding Certificate, must be filed by each employee with their employer. All nonresidents in the U.S. who are from Austria and are working in the U.S. must claim “single” in Step 1c, regardless of marital status; write “Nonresident Alien” or “NRA” in the space under Step 4c of the form; and may not claim “exempt” in the space under Step 4c.

Nonresident alien employees may adjust withholding using Step 2b or 2c of the Form W-4; certain employees also may be able to use Steps 3, 4a, or 4b. More information about Form W-4 requirements for nonresident alien employees is available in the

Although the versions of Form W-4 issued in 2020 or later significantly differ from the versions issued in 2019 or earlier, nonresident employees that filed a valid version of Form W-4 from 2019 or earlier with their employer do not need to file another Form W-4 with the employer unless they need to implement a change for their withholding. On Forms W-4 issued in 2019 or earlier, nonresident alien employees were required to check the “single” box on line 3, regardless of marital status; write “Nonresident Alien” or “NRA” above the dotted line on line 6; and were not permitted to claim “exempt” on line 7 of the form.

An additional amount is added to a nonresident alien employee’s wages for calculating federal income tax withholding, with the amount based on pay period frequency and the date of the employee’s most recently filed Form W-4. The table of additional amounts applicable to Forms W-4 from 2020 or later and the table applicable to Forms W-4 issued before 2020 are available in the

Nonwage income and self-employed foreign workers can be subject to income tax withholding at a flat rate of 30%.

Additionally, foreign workers may be taxed differently based on the specific type of visa they hold.

Tax treaties: Austria and the U.S. have a tax treaty with provisions addressing host country taxation of the nonresident workers. A summary of those benefits is listed in the ith the employer.

Students and trainees in particular must include a statement with Form 8233 to claim a tax treaty exemption from withholding of tax on compensation for dependent personal services. This statement affirms that the student or trainee is temporarily in the U.S. and has accepted an invitation by the U.S. government (or by a political subdivision or local authority) for the purpose of studying or engaging in research for a period of three years by a university or other recognized educational institution in the U.S. It also must affirm that the individual will receive compensation for services performed in the U.S. There is no limit is placed on student and trainee compensation for Austrian residents.

Examples of the statements necessary to claim a treaty exemption from U.S. taxes are included in Internal Revenue Service Publication 519, U.S. Tax Guide for Aliens.

Social Taxes: Most foreign workers are subject to paying into the U.S. Social Security system. Foreign nationals who are exempt from paying income tax and who do not have the eligibility to receive a social security number may not be required to pay social taxes. Foreign workers contributing to Social Security for a certain time period may be eligible to receive benefits.

Generally, foreign workers in the U.S. that have specific visas as exchange visitors or students or who are temporarily in the U.S. for agricultural work are not subject to social taxes on income that is obtained from the purpose in which they originally entered the U.S.

Totalization Agreements: Social Security totalization agreements can allow foreign workers and U.S. nationals working abroad to avoid paying into two social security systems while being subjected to losing benefits for their home country system. Under totalization agreements, generally, foreign workers will only pay into one of the social security systems- either the home or the foreign system- but not both. Foreign nationals, utilizing a totalization agreement, also can count years of contributions paid to different social security systems to all of the systems they have contributed to in order to be eligible for benefits in one country.

Austria and the U.S. have entered into a totalization agreement and a summary of those provisions is included in

Wage Payment: Under certain visas for certain types of employment, employers are required to pay foreign workers the higher of either the prevailing wage or the actual wage that is paid to U.S. workers that have similar skills and qualifications.

There are no particular requirements that employees be paid in U.S. dollars.

TREATY ARRANGEMENTS

Austria has entered into more than 80 income tax treaties, including an income tax treaty with the United States. Austria also has a totalization agreement with the United States for social tax coverage purposes.

The countries with which Austria has a bilateral income tax treaty in effect are Albania, Algeria, Armenia, Australia, Azerbaijan, Bahrain, Barbados, Belarus, Belgium, Belize, Bosnia and Herzegovina, Brazil, Bulgaria, Canada, Chile, China, Croatia, Cuba, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Georgia, Germany, Greece, Hungary, Iceland, India, Indonesia, Iran, Ireland, Israel, Italy, Japan, Kazakhstan, Kuwait, Kyrgyzstan, Latvia, Liechtenstein, Lithuania, Luxembourg, Macedonia, Malaysia, Malta, Mexico, Moldova, Mongolia, Montenegro, Morocco, Nepal, Netherlands, New Zealand, Norway, Pakistan, Philippines, Poland, Portugal, Qatar, Romania, Russia, San Marino, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sweden, Switzerland, Tajikistan, Thailand, Tunisia, Turkey, Turkmenistan, Ukraine, United Arab Emirates, United Kingdom, United States, Uzbekistan, Venezuela, and Vietnam.

Austria additionally has an income tax treaty in effect with Taiwan (the Republic of China).

Austria also has an income tax treaty in effect with the special administrative region of Hong Kong.

Additionally, Austria has an income tax treaty in effect with the Faroe Islands, which is an autonomous, self-governing constituent country of the Kingdom of Denmark.

Austria has 12 totalization agreements. Other than the U.S., the countries with which Austria has agreements are Australia, Belgium, Canada, Cyprus, Denmark, India, Israel, Philippines, Slovenia, South Korea, and the United Kingdom.

RESOURCES

All resources in English unless otherwise noted.

General

U.S. State Department: U.S. Relations With Austria

CIA World Factbook: Austria

Austrian Economic Chambers

Business Service Portal (German)

Österreich.gv.at (German)

U.S. State Department, 2018 Investment Climate Statement - Austria

Currency Details

Unicode Consortium: Currency Symbols

International Organization for Standardization: Currency Codes - ISO 4217

United Nations: United Nations Terminology Database: Austria

Taxes

Federal Ministry of Finance (German)

Income Tax Act (German)

Federal Tax Code (German)

Association of Austrian Social Insurance Institutions (German)

The Monthly Contribution Report, effective Jan. 1, 2019 (German)

Municipal Tax Act

Tax Incentives for Employee Participation

Employee Stock Purchase Rights, DLA Piper

Austrian Social Tax Rates (German)

Consolidated Federal Law: Entire Legal Provision for the Collection of Church Contributions in Austria (German)

Compensation and Benefits

European Commission, Your Social Security Rights in Austria

Federal Ministry of Labor, Social Affairs, Health, and Consumer Protection (German)

Changes to Paternity Leave, Effective Sept. 1, 2019 (German)

Salaried Employees Act (German)

General Accident Insurance Board (German)

Foreign Workers

Act Governing the Employment of Foreign Nationals (German)

Embassy of Austria, Washington, D.C.

Federal Ministry of the Interior (German)

Official Website on Migration to Austria

Working in the United States

U.S. Department of Labor:

Foreign Labor Certification
Hiring Foreign Workers

U.S. Internal Revenue Service:

IRS Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens
IRS Publication 15, Circular E, Employer’s Tax Guide
IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
IRS Publication 519, U.S. Tax Guide for Aliens
IRS Publication 901, U.S. Tax Treaties

U.S. Department of State, Visa Waiver Program

Treaty Arrangements

Federal Ministry of Finance, Double Taxation Conventions Regarding Income