Which notifications have to be made before an assignment of workers?

Notice of posting or hiring out workers

Undertakings that are established in an EU, an EEA Member State or in Switzerland are required

• to notify the Austrian Central Co-Ordinating Agency Charged with Investigating Illegal Employment (Zentrale Koordinationsstelle für die Kontrolle der illegalen Beschäftigung, ZKO)
• of the posting or hiring out of workers
• before the start of work (when posting or hiring out mobile workers in the transport sector, prior to their entry to Austria)
• using form ZKO 3 (when posting workers) or ZKO 4 (when hiring out workers).

Undertakings established in third countries (i.e. countries outside the EU, the EEA and Switzerland) can post or hire out workers on a cross-border basis only under a posting permit, an employment permit and/or a temporary employment permit. – Refer to the details under menu item Employment permit.

The details of the information that posting undertakings established in an EU or EEA Member State are required to provide varies in some cases depending on whether workers are posted or hired out.

The information listed below must be reported:

Details in the case of posting of workers

• Employer’s name and address and business licence or field of business; VAT identification number
• Name and address of persons appointed to represent the employer in external matters
• Name and address of the person appointed by the employer as contact person
• Name and address of the client in Austria
• Names, addresses, dates of birth, social insurance numbers, competent social security institutions and citizenship of the workers posted or hired out
• Date of commencement of the employment relationship with the employer
  Total period of posting as well as date of commencement and expected duration of employment in Austria for each employee
• Length and distribution of the normal working hours stipulated with each employee
• Amount of remuneration to which the worker posted on a cross-border basis is entitled
• Places of employment (actual places of work) in Austria
• Where the required documents are not kept available at the place of work, the place (name and address) where these documents are kept available (note: special requirements apply to mobile workers in the transport sector):
  • either with a contact person outside of the place of work (employee of the posting employer or professional legal representative)
  • or with a chartered accountant, lawyer or notary public (professional legal representative) established in Austria
  • or at a branch in Austria
  • or at an Austrian subsidiary or parent company of the same company group.
• Type of work and deployment of the worker posted
• Work permit in the posting country: issuing authority, reference number, date of issue, validity period or copy of the work permit
• Residence permit in the posting country: issuing authority, reference number, date of issue, validity period or copy of the residence permit

Details in the case of cross-border hiring out of workers

• Name and address of the temporary work agency
• Name and address of persons appointed to represent the temporary work agency in external matters
• Name and address of the undertaking in Austria using workers hired out (user undertaking), including VAT identification number and business licence or field of business
• Names, addresses, dates of birth, social insurance numbers, competent social security institutions and citizenship of the workers posted or hired out
• Commencement and expected duration of employment of the hired out workers with the user undertaking in Austria
• Places of employment (actual places of work) in Austria
• Where the required documents are not kept available directly at the place of work, the place (name and address) where these documents are kept available (note: special requirements apply to mobile workers in the transport sector):
  • with a chartered accountant, lawyer or notary public (professional legal representative) established in Austria
  • or at a branch in Austria
  • or at an Austrian subsidiary or parent company of the same company group.
• Amount of remuneration to which the hired out worker is entitled
• Type of work and deployment of the worker posted or hired out
• Work permit in the posting country: issuing authority, reference number, date of issue, validity period or copy of the work permit
• Residence permit in the posting country: issuing authority, reference number, date of issue, validity period or copy of the residence permit

In the event of any change after the initial report, a change report is required to be made without delay; examples include:

• Any change of the actual place or places of work
• Any change of the number or scheduling of individual employees’ working hours
• Termination of employment relationships
• First day of work if later than the date given in the initial report
• Individual employees already reported who will not be posted or hired out

A new ZKO form must also be submitted:

• for every new contract with a new client
• and for posting or hiring out additional employees who have not yet been reported.

Simplified notification

A single notice for repeated cases of cross-border employment

Only one notice is required for repeated cases of posting or hiring out workers where these repeated cases of posting or hiring out

• are stipulated in one and the same service provision contract or service procurement contract
• with the same client or user undertaking in Austria
• or take place within the same company group.

In such cases the notification of posting or hiring out workers is to be submitted

• before the very first case of cross-border employment
• relating to one client or user undertaking in Austria
• for a period not exceeding three months.

A single notice referring to more than one client

Only one notice is required even for several different clients where the posting is for the purpose of

• fulfilling several similar service provision contracts
• that are related in terms of period and place of fulfilment.

Every client is to be indicated in the notice submitted in such cases.

Who is responsible for notifying of the posting or hiring-out of workers?

• In general the notification obligation applies to the employer when posting employees and to the temporary work agency when hiring out workers.
• The user undertaking is required to submit the notice, however, where the worker is posted or hired out by a user undertaking to which that worker was previously posted or hired out in another country.
• Where the posting or hiring-out employer is established in a third country and where the posted or hired-out worker is a third-country citizen, the client or user undertaking in Austria is required to obtain a (temporary) employment permit for that worker (refer to menu item Employment permit).

To submit notice, you can complete forms ZKO 3 and ZKO 4 online.
The links are listed below at the bottom.
Failure to provide such notice is punishable (fine of up to EUR 10,000).

Notification under trade law of the work carried out by the posted or hired out worker as cross-border provision of services – proof of qualification

• The work carried out by the posted or hired out employee in Austria is regarded as a service provided in Austria by the posting company or temporary work agency based outside Austria. It is a cross-border service provided in Austria; as with any comparable service provided in Austria, the Austrian authorities require such services to comply with quality standards as defined in trade law. For more details on the requirements and obligations set forth in trade law, including notification under trade law and qualification, please refer to the website of the Federal Ministry for Digital, Business and Enterprise.