What level of remuneration is to be paid to workers posted to Austria?
During the period of posting to Austria, workers must be paid at least the level of remuneration specified by a statute or a regulation or the collective agreement in Austria.
The specific work actually performed by the posted worker in Austria determines the pay level due as stipulated in a collective agreement in Austria, i.e. which collective agreement would apply to the employer based outside Austria if the work were the business of a company established in Austria?
Classification based on a collective agreement is determined according to the criteria listed in that agreement and based on the type of work (e.g. skilled or unskilled work), qualifications,and the period or duration of employment.
Remuneration includes in particular:
- Base pay
- Special payments
- Overtime supplements
- Other supplements and allowances
- Private use of a company vehicle
- Professional fees
- Daily allowances as stipulated by collective agreement, where such are not a reimbursement of expense but are intended to compensate for the inconvenience of being away from habitual surroundings
Compensation for travel time as stipulated by collective agreement, where such is paid under the condition that the employee needs to commute more than one hour daily
Remuneration does not include compensation for expenses (e.g. kilometre allowances, daily allowances and accommodation allowances, meal allowances).
A pro-rated share of special payments (Sonderzahlungen, i.e. Christmas bonus or Weihnachtsgeld and annual leave bonus or Urlaubszuschuss) is due to workers for the period they are posted and is to be paid out with regular wages – normally already with each monthly wage, even if the collective agreement stipulates payment of a total amount at a later date.
If an employee is posted to Austria only for one day at a time, special payments are also due on a pro-rata basis for those days.
The employee is entitled to, and administrative authorities in Austria verify compliance with, the gross wage as specified in a statute, regulation or collective agreement. This gross wage or salary must be paid, otherwise a case of underpayment (i.e. below the minimum wage) punishable under law exists.