Living & Working in Austria

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If you receive income as an independent contractor you have to report this to the competent fiscal authorities within one month. An appropriate form will be sent to you. Even if your income is too low to be taxable, you have to fill in and return the income tax declaration form to your fiscal authorities. Additional information: https://www.bmf.gv.at/Steuern/Brgerinformation/ArbeitnehmerPensionisten/ Dienstvertragfreier_5181/WelchesteuerlichenP_5764/EinkommensteuerfrEi_5776/_start.htm (taxes for independent contractors and contract assignees) http://www.arbeiterkammer.at/online/page.php?P=5742 (Fiscal Law) https://www.bmf.gv.at/Publikationen/Downloads/BroschrenundRatgeber/Steuerbuch_2011_ verknuepft.pdf (Steuerbuch 2011/Tax Guide 2011 in German) http://www.usp.gv.at/Portal.Node/usp/public/content/steuern_und_finanzen/einkommensteuer/ Seite.800210.html (income taxes) http://dienststellen.bmf.gv.at/ListDst_Auswahl.asp (fiscal offices competent for your place of residence) http://www.help.gv.at/Content.Node/34/Seite.340000.html (employee tax assessment) http://bruttonetto.akwien.at/ (calculates and validates taxes and social security contributions as well as other deductions) http://www.arbeiterkammer.at/arbeitnehmerveranlagung/ (calculates whether an employee tax assessment will pay off) http://www.eures-transtirolia.eu/de/verwaltung/tipps-grenzgaenger.asp (Transtirolia Brochure for Cross-Border Commuters in German) http://www.jobs-ohne-grenzen.org/fileadmin/template/main/images/publikationen/EURES_ Grenzgaenger2011.pdf (Bodensee Brochure for Cross-Border Commuters) http://www.eures-pannonia.hu/index.php?fomenu=162&almenu=no&site=162 (Pannonia Brochure for Cross-Border Commuters) The citizens service of the fiscal authorities: Monday – Friday from 8 am to 5 pm telephone: 0810-001228 at local rates Living & Working in Austria 2011 Adress: Federal Ministry of Finance (Bundesministerium für Finanzen – BMF) Hintere Zollamtstraße 2b A-1030 Wien Tel: +43 1 514 33-0 Internet: https://www.bmf.gv.at/ 34
8. SOCIAL SECURITY Registration with the appropriate social security institution is mandatory; every person is to pay social security contributions for themselves and their family members. Employers are responsible for registering their employees with the appropriate social security institution. Every person and their family members are assigned a social security number with the registration. Social security contributions of employees and independent contractors are automatically deducted at source by the employer. The payment of social security contributions is shared by the employer and employee. The employer is responsible for paying both shares to the responsible social security institution. The amount of social security contributions (= contribution rates) depends whether the employee is a blue or white-collar employee, apprentice, minimum-income employee, etc. In Austria, employees and independent contractors whose income exceeds the low-income limit (€ 374.02 per month in 2011) are covered by social security. Employees with remuneration below the low-income limit as well as students are only covered by parts of the social security system (accident insurance). Employees with income below the income limit are eligible for voluntary health and/or pension insurance. Self-employed persons (new self-employed/free-lancers, self-employed/free-lancers with a business license (Gewerbeschein) etc.) are responsible for paying their social security contributions. Additional information: http://www.sozialversicherung.at http://www.sozialversicherung.at/portal27/portal/esvportal/channel_content/ cmsWindow?action=2&p_menuid=507&p_tabid=5&p_pubid=1148 (social security contribution groups/rates) Social security benefits: Health insurance including compulsory maternity protection: free insurance protection for family members (subject to certain preconditions) and childcare allowance. Accident insurance: protection against accidents at the workplace and vocational illnesses and their consequences, e.g. invalidity and occupational incapacity etc. Pension insurance: old-age pension benefits etc. Unemployment insurance: these are for instance, unemployment benefit payments, social welfare, pension advances; Further benefits: Means tested minimum benefit (replaces social welfare) as complementary benefit of the social security and/or as a benefit which may be granted when no pension insurance, unemployment benefits are being received; personal care and long-term care insurance (Pflegevorsorge and Pflegeversicherung) Additional information: http://www.sozialversicherung.at http://www.bmask.gv.at/cms/site/liste.html?channel=CH0052 (minimum benefit) http://www.help.gv.at/Content.Node/36/Seite.360000.html (personal care) http://www.help.gv.at/Content.Node/36/Seite.360521.html (long-term care insurance) http://www.bmask.gv.at/cms/site/liste.html?channel=CH0061 (social welfare) http://www.ams.at/sfa/14080.html (unemployment benefits, etc.) https://www.help.gv.at/Portal.Node/hlpd/public/content/289/Seite.2891400.html (accident insurance benefits) Living & Working in Austria 2011 35
Page 1 and 2: Living & Working in Austria Land ar
Page 3 and 4: 5.3 Employment Relations 24 5.3.1 E
Page 5 and 6: 1.2 The Political System Austria is
Page 7 and 8: 2. ARRIVING IN AUSTRIA 2.1 Duty of
Page 9 and 10: 2.3 Bringing Domestic and Household
Page 11 and 12: 3.3 Retail Business Hours Shops are
Page 13 and 14: Rents for the majority of principal
Page 15 and 16: 4. SEEKING EMPLOYMENT IN AUSTRIA Pu
Page 17 and 18: Further Education Database assistan
Page 19 and 20: 4.4 Daily Newspapers Most job vacan
Page 21 and 22: 4.8 Seasonal Workers The demand for
Page 23 and 24: 5. TERMS AND CONDITIONS OF EMPLOYME
Page 25 and 26: 5.3.1 Employment Contract and Posit
Page 27 and 28: 5.3.2 Persons Working on Short-Term
Page 29 and 30: Chamber of Labour (AK) of Lower Aus
Page 31 and 32: 6. RECOGNITION OF FOREIGN DIPLOMAS
Page 33: 7. TAXES 7.1 Income Tax and Employe
Page 37 and 38: Employed persons are registered by
Page 39 and 40: 8.4.2.2 Aggregating Insurance Perio
Page 41 and 42: 9. LIVING WITH CHILDREN 9.1 Materni
Page 43 and 44: The flat-rate childcare allowance i
Page 45 and 46: 9.3 Family Allowance (Familienbeihi
Page 47 and 48: For EU/EEA citizens the same regula
Page 49 and 50: Vorarlberg adult educational centre
Page 51 and 52: 11. CHECKLIST FOR RELOCATING TO AUS
Page 53 and 54: 12. EUROPEAN EMPLOYMENT SERVICE (EU

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