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CPD Qualification Hours: 6

Like many European countries Austria has wide ranging employment law but also operates collective bargaining agreements and it’s important that employers understand the differences and the interactions between the two. This includes working time and overtime payments.

Starters, leavers and other employment events have to be reported to the social security authorities and there are requirements for other online filing using ELDA.

Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in Austria, are clear about employer obligations including those for Austrian residents and non-residents, know what they need to do on a periodic and annual basis, can answer employee queries and check payslips.

Even if payrolls are outsourced it is still the employers responsibility to ensure all obligations are met and that income tax and social security are correctly processed. This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf.

The course includes:
• Country overview
• Business culture
• Types of employment including:
o Employees and the associated social insurance and tax
o Independent contractors and the appropriate social insurance and tax treatment
o Marginally employed people and the appropriate social insurance and tax treatment
o Apprentices
o Seasonal workers
• Income tax including:
o Payroll account
o Sole earners and lone parents
o Commuter costs, commuter tax and tax relief
o Other tax deductions
o Tax rates
o Other compensation
o Benefits in kind including accommodation, company cars and parking at work, miscellaneous benefits
o Tax free travel expenses
o Tax free benefits
o Job ticket
o Paying over tax
o Year end reporting including the Li6 form
• Social security
o Rates
o Registration processes for new starters
o Social security numbers USNR
o Registering changes in employment contracts
o Deregistering leavers
o Registering unpaid leave
o Employer charges
• Municipal tax
• Occupational pensions
• Online filing and payments – ELDA
• Inspections and audits
• Data retention
• Expatriates including treaty relief, social security and tax concessions
• Employment law and contracts
• Written service notes – Dienstzettel
• Probationary periods
• Working time
• Overtime
• Older workers
• Disabled workers
• Equal pay
• National minimum wage
• Works councils
• Types of leave including:
o Annual leave
o Public holidays
o Sick leave
o Parental leave
o Maternity leave
o Other family leave
• Example of a collective bargaining agreement
• Useful links

For more information contact us on 0203 871 8870 or

Course Dates
20th February 2018 – London
4th 5th 6th April 2018 – Virtual Learning
11th June 2018 – London
20th 21st 22nd August 2018 – Virtual Learning
1st October 2018 – London
3rd 4th 5th December 2018 – Virtual Learning

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