An employee in Austria has the right to a written service note by the employer which lists a written record of rights and obligations in the employment agreement. By law, written service notes must include the employer and employee’s name and address as well as other information.

A written service note does not have to be issued to the employee if the duration of employment is less than one month or a written contract was issued containing the information listed above.

Employees are entitled to a minimum of five weeks of paid annual leave (30 work days) annually. After the 26th year of service, holiday entitlement increases to six weeks (36 days of paid leave). The employee must confer with the employer in advance in regards to when to take holiday.

The actual dates are to be agreed upon between the employer and the employee in consideration of both business requirements and the employee’s personal wishes (such as recreation, travel, etc).

White collar employees have the right to continued salary payments in cases of illness of a pre-determined duration the length of which is determined by how the employee has been employed. Blue collar workers are entitled to modified entitlements (in a lower extent).

Before starting an assignment in Austria and depending on the individual’s citizenship, personal status and the work performed, different provisions (work permits, residency permits, visas) must be reviewed and applied for.

In general, members of the European Economic Area (EEA) and Switzerland do not require a work permit to work legally in Austria. There are, however, some restrictions for EU-membership countries (particularly those that entered the EU in 2004 and 2007).

Non-EU citizens and citizens from so-called »New EU countries« (except for Malta and Cyprus) need a permit issued by the Labor Market Administration to work legally in Austria. A number of conditions must be met and a system of quotas applies.

There are exception that apply to:

• Management Level Positions
• Key Employees

• Employees in Agriculture
• Employees in Tourism

A restricted work permit is granted for one year. The employment is dependent on the employer submitting an application.

A work permit is granted for two years under certain conditions; work is permitted only in certain regions.

An unrestricted work permit is valid for five years. Employment is permitted throughout Austria and the employee is not dependent on any specific employer.

These permits may be extended upon application.

Non-Austrian citizens need a permit obtained first from abroad to reside legally in Austria. Visas are required for short stays and for longer stays, special permits are required. The regulations in diverse provinces vary. Citizens of EEA countries and Switzerland are exempt from these regulations.

For more information, please see the chapter »Information on legal residence in Austria«

Commuters
Commuters are those who travel long distances between their homes and place of employment.

Note: Commuters can also be foreign nationals who reside primarily in a neighboring country (and are citizens of that country) who return to their home country at least once a week and travel to Austria to his/her place of employment.

In general, all commuting expenses between home and the place of employment are compensated by a deduction for travel  expenses.

Under certain terms and conditions, claims can be asserted for a small or large amount of travel allowance. Claims are subject to the following:

• A designated distance between home and place of employment

• No possibility/reasonableness to use public transportation

• Commuting time disproportionate within a wage payment period

The flat-rate will reduce your income tax assessment basis and from this amount, your  taxes will be re-calculated. Tax savings are 30 percent.

If the employee has more than one place of residence, the distance from the nearest residence is decisive (even if it is where you sleep).

In regards to time, commuters are entitled to the allowance only if the stretch home-work-home is undertaken more than ten days in one calendar month (for example, part-time work). Holiday or sick leave is not taken into consideration.

Note: If holidays or sick leave extends longer than the wage period (for example, one month), the conditions of the previous pay period is decisive. The commuter allowance is also available for those on leave – but does not apply to those on leave for a calendar year.

Note: The actual use of the vehicle must not be proven.

More information