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Living & Working in Austria

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Characteristics of contracts for work and labour:<br />

personal and economic <strong>in</strong>dependence from the pr<strong>in</strong>cipal (new: "WerkbestellerInnen",<br />

approximate equivalent of contract assigner)<br />

no obligation to perform the work or service personally (sub-contract<strong>in</strong>g is allowed)<br />

the contractor (new: "WerkunternehmerIn", approximate equivalent of contract assignee)<br />

use their own resources<br />

they are not <strong>in</strong>corporated <strong>in</strong>to the corporate organisation of the contract assigner<br />

The contract for work and labour is deemed fulfilled with the performance of the contractual services.<br />

The completion of the agreed services and/or achievement of the result are deemed as automatic<br />

satisfaction of the obligation.<br />

New self-employed persons with contracts for work and labour are always to report their activities to<br />

the Social Security Institution for Trade and Industry (Sozialversicherung der Gewerblichen Wirtschaft<br />

(SVA)).<br />

They have to pay their social security contributions<br />

when their yearly gross earn<strong>in</strong>gs from contracts for work and labour exceed € 6,453.36; or<br />

they additionally have concluded another employment contract or <strong>in</strong>dependent contractor's<br />

contract or receive unemployment benefits and the gross annual <strong>in</strong>come exceeds the amount<br />

of € 4,395.96 <strong>in</strong> the year 2010.<br />

The <strong>in</strong>surance limits do not apply <strong>in</strong> case of additional freelance contracts requir<strong>in</strong>g<br />

compulsory <strong>in</strong>surance with the Social Security Institution for Trade and Industry<br />

(Sozialversicherungsanstalt der Gewerblichen Wirtschaft), for <strong>in</strong>stance as a bus<strong>in</strong>essperson.<br />

New self-employed persons/freelancers enjoy health, pension and accident <strong>in</strong>surance with<strong>in</strong> the<br />

framework of self-employed <strong>in</strong>surance coverage. Special regulations are deemed applicable to<br />

unemployment <strong>in</strong>surance.<br />

More details are available at:<br />

http://wien.arbeiterkammer.at/www-397-IP-839.html (contract for work and labour)<br />

http://portal.wko.at/wk/format_detail.wk?AngID=1&StID=421755&DstID=0<br />

(new self-employed persons)<br />

General Employment Terms & Conditions Information:<br />

http://www.arbeiterkammer.at<br />

http://www.oegb.at<br />

http://www.sozialversicherung.at<br />

http://www.usp.gv.at/Portal.Node/usp/public/content/mitarbeiter/beschaeftigungsformen/<br />

Seite.880000.htmlhttp:/www.help.gv.at/Content.Node/88/Seite.880003.html<br />

(<strong>in</strong>dependent contractors and new self-employed persons)<br />

<strong>Liv<strong>in</strong>g</strong> & <strong>Work<strong>in</strong>g</strong> <strong>in</strong> <strong>Austria</strong> 2010<br />

28

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