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We approach each audit with sharp thought, straight talk and common sense. In addition to verifying that financial results are fairly presented and meet...
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Audit of annual and consolidated financial statements
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Grant Thornton Austria offers comprehensive services in the field of business-oriented expert services with a broad range of competencies from banking to communication. The core activity of experts is the objective recording of findings and the preparation of expert opinions - regardless of all external circumstances. Our experts Gottwald Kranebitter and Georg H. Jeitler, as sworn and court-certified experts, ensure that the highest professional standards and the principle of objectivity are observed.
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In addition to our service lines - Audit, Tax, Accounting & Payroll and Advisory - Grant Thornton Austria also offers international services. Our experts...
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Our International Engagement Management team is your central point of contact for international projects in all our service lines. We take care of operational project management for you and act as a central point of contact and coordination for your projects. We support companies that start international projects from Austria as well as companies from abroad that want to gain a foothold in Austria or use Austria as a hub for their international projects, especially in the DACH (Germany, Austria and Switzerland) and CEE region.
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On the occasion of the current ECJ case law, the new Wage and Social Dumping Prevention Act (" Lohn-und Sozialdumping-Bekämpfungsgesetz", LSD-BG) was amended accordingly. The decisive factor for this was, among other things, a decision of the European Court of Justice (ECJ 12.09.2019, Rs Maksimovic, C-64/18) which recognized the accumulation principle in millions as a violation of the Charter of Fundamental Rights. The amendment to the Wage and Social Dumping Prevention Act was under review until 21 May 2021 and is to enter into force on 1 September 2021. The new regulations are to be applied to postings and assignments that begin after 31 August 2021.
In this Article
1. Improvement of working conditions for posted employees
There will be comprehensive regulation of Austrian labor law for employees posted or assigned to Austria from a duration of posting or assignment of 12 or 18 months. The new provisions to the LSD-BG are intended to ensure that employers comply with the wage law provisions in collective agreements as well as the minimum wage tariffs. The planned amendment will put posted foreign and domestic employees on an entirely equal footing after one year. The aim is in particular to improve the current framework conditions in order to combat unfair competition in the EU area. Thus, among other things, the national regulations on travel allowances (Section 26 EStG) for travel during postings (assignments) have been included accordingly in the LSD-BG.
2. New penalty regulations
According to the ECJ, the Austrian provisions are disproportionate due to the principle of cumulation and thus contrary to Union law. The aim of the Wage and Social Dumping Prevention Act is to improve working conditions for posted and temporary workers and to improve the enforceability and effectiveness of the provisions of the Wage and Social Dumping Prevention Act (LSD-BG).
In line with ECJ case law, proportionality is to be established by eliminating cumulation and by creating a penalty framework with a maximum limit. The new regulation therefore departs from the previous model of punishment per employee.
In the future, penalties of up to 20,000 euros can be imposed for violations in connection with reporting and readiness obligations, regardless of the number of employees affected.
In the future, penalties of up to 40,000 euros can be imposed for thwarting acts in connection with wage control, regardless of the number of employees.
In connection with underpayment of wages, a five-level penalty range, which depends on the degree of fault of the employer, is to be applied in the future. This so-called capped penalty by offense is based on the amount of remuneration withheld. According to the graduated scale, penalties of up to a maximum of €400,000 can be imposed for violations related to underpayment of wages.
3. Relaxations and changes in connection with obligations to keep wage records available
The planned law provides for measures to reduce bureaucracy. Companies will also benefit in the case of short-term postings of up to 24 hours; here, proof of service slips or work records will now be sufficient. The implementation of this regulation is intended to ensure that employers comply with the wage law provisions in collective agreements as well as the minimum wage tariffs.
Another new feature is that all documents will also be recognized in English (previously, only the employment contract in English was permissible). In the future, the wage documents can be requested by the authority up to one month after the end of the posting or assignment and must be submitted within 14 days.
Do you still have questions? Our experts Julia Saric-Bischof and Karina Chiang will be happy to assist you.