Taking a job in Austria as an EU or EEA firm
Why this order, and not the other one
Most guides start with qualifications, because that is what a master craftsman worries about. The fines say otherwise:
| Breach | Maximum fine | Source |
|---|---|---|
| Regulated trade carried out without a valid service notification | up to €3,600 | § 366 (1) no. 1 GewO |
| ZKO notification missing, late or incomplete | up to €20,000 | § 26 (1) no. 1 LSD-BG |
| A1 or a copy of the notification not kept at the site | up to €20,000 | § 26 (1) no. 3 LSD-BG |
| Underpayment, standard case | up to €50,000 | § 29 (1) LSD-BG |
| Underpayment, most serious case | up to €400,000 | § 29 (1) LSD-BG |
| No penalty: the shortfall is paid before the inspection establishes it | none | § 29 (2) LSD-BG |
One relief that older summaries get wrong: a missing notification counts as a single administrative offence regardless of how many workers are affected. Figures quoted „per worker“ reflect the law before 2021.
Step 1 — posted-worker notification and A1
§ 19 (1) LSD-BG addresses „Arbeitgeber und Überlasser mit Sitz in einem EU-Mitgliedstaat oder EWR-Staat oder der Schweizerischen Eidgenossenschaft“ — employers and staffing firms established in an EU/EEA state or Switzerland who post or lease workers into Austria. The notification is filed separately for each posting and before work begins.
- ZKO 3 for posted employees; ZKO 4 where workers are leased to an Austrian user company.
- No acknowledgement is sent. The transaction number on the generated PDF is your only evidence — save it at once.
- An A1 certificate is needed for every person travelling, including the owner working alongside the crew.
- A copy of the notification and the A1 must be available at the site for the whole posting; electronic access is accepted.
Two branches that change the whole procedure
| Situation | What applies instead |
|---|---|
| Third-country nationals among your posted staff | The notification is forwarded to the Austrian public employment service, which checks whether the employment requires a permit. This comes on top of the ordinary notification — plan the lead time. |
| Your firm is established outside the EU/EEA | No ZKO notification at all. A posting permit is required instead, and the Austrian client applies for it. Settle this before signing — the duty sits with the other party. |
Step 2 — service notification, but only for regulated trades
§ 373a of the Trade Act (Gewerbeordnung) requires a written notification to the ministry before the trade is first carried out in Austria — with proof of nationality, of lawful establishment at home and of professional qualification. It is free of charge and must be renewed every year in which you continue to take assignments. For non-regulated trades there is no notification at all.
- Some trades require you to wait. For the trades on the prior-check list in § 373a (5), the activity is permitted only „ab Einlangen der Mitteilung“ — from the moment the ministry's reply arrives. The list is longer than short guides suggest and includes funeral services, foot care, cosmetics, life and social counselling, massage and the security trade.
- Tell the client in writing before signing. § 373a (8) requires written information to the customer before the contract is concluded — home professional title, register, supervisory authority. The sanction is not a fine but a prohibition of the activity for a period.
What we do not know for certain
- Where temporary provision ends and establishment begins. The law names four criteria and deliberately no deadline. If you return regularly, have it assessed rather than deciding it yourself.
- How many trades the prior-check list contains. We deliberately give no number: the list refers to items of § 94 GewO, two of which appear twice with a different scope, so the total depends on how you count. The trades named above are verified; a headline figure would not be.
- Which collective agreement applies to your crew. That is not a question a guide can answer — but it must be settled before you quote, because the target pay goes into the notification itself.
Frequently asked questions
Do I need to set up a company in Austria to take a job there?
No. If your firm is established in an EU or EEA state, the freedom to provide services covers temporary work in Austria. What you may still need is a service notification for regulated trades, and — as soon as you bring staff — a posted-worker notification and A1 certificates.
How long may I work in Austria before it counts as establishment?
There is no day limit. The assessment looks at duration, frequency, regular recurrence and continuity of the activity. The 90-day figure that circulates applies to Swiss firms only. Once the balance tips towards establishment, you need an Austrian trade licence.
When must the ZKO notification be filed?
Before work starts. § 19 (2) LSD-BG says „vor der jeweiligen Arbeitsaufnahme“ — before each work assignment begins. For mobile workers in transport it is before entering Austria. A seven-day advance rule is often quoted in German-language guides; it comes from the law as it stood before 2016.
Do I get a confirmation after filing the ZKO notification?
No. There is no acknowledgement of receipt. The transaction number on the generated PDF is your only proof — save it immediately, because that is what you show during an inspection.
May I keep payroll records in English?
Yes, and this is unusual enough to be worth stating: § 22 (1) LSD-BG requires the documents to be available at the site „in deutscher oder englischer Sprache“ — in German or English. The same applies to substitute documents where the A1 is not yet available. Austrian authorities expect English-speaking firms here.
I travel alone, without employees — do I still file a ZKO notification?
No. The Wage and Social Dumping Prevention Act applies to employment relationships. You do, however, need an A1 certificate for yourself, showing that you remain covered by your home social-security system.
My employees are third-country nationals. Does anything change?
Yes. Posting notifications for third-country nationals are forwarded to the Austrian public employment service, which checks whether the employment requires a permit. Plan for that step: it sits on top of the ordinary notification, not instead of it.
My company is based outside the EU/EEA. Same procedure?
No — a different chain entirely. Firms established in a third country do not file the ZKO notification. Instead a posting permit is required, and it is the Austrian client who applies for it. Clarify this before signing, because the obligation sits with the other side.
Which trades require a service notification?
Only trades that are regulated in Austria. Whether your trade is regulated is decided by the Austrian classification, not the one at home. For non-regulated trades there is no notification — you simply observe the rules on how the work is carried out.
May I start as soon as I have sent the notification?
For most trades, yes. For the trades on the prior-check list in § 373a (5) of the Trade Act, no: the activity is permitted only once the ministry's reply has arrived. The authority has one month for this, two in complex cases.
Do I have to pay Austrian wages?
For construction work, from day one — and the benchmark is the applicable Austrian collective agreement, not your home tariff. The target figure has to go into the posting notification itself, which means you need it before you quote, not after you win the job.
Sources
- RIS — § 19 LSD-BG (who must notify, and when)
- RIS — § 21 LSD-BG (documents at the site)
- RIS — § 22 LSD-BG (payroll records in German or English)
- RIS — § 26 LSD-BG (penalties for notification duties)
- RIS — § 29 LSD-BG (underpayment, and the no-penalty rule)
- RIS — § 373a GewO (service notification, prior check, client information)