Asontas Steuerberatungs GmbH & Co KG
Vienna
- Company formation
- Accounting and bookkeeping
- Tax compliance
- +3 more
Languages: German · English
View profile of Asontas Steuerberatungs GmbH & Co KGPayroll in Austria (Lohnverrechnung) begins with the first hire: the employee is registered for social insurance, for most staff through the Austrian Health Insurance Fund (ÖGK), and the employer withholds wage tax (Lohnsteuer) and pays it to the tax office. Employer contributions and several levies calculated on the wage bill come on top. Most employment relationships fall under a collective agreement (Kollektivvertrag) that sets minimum pay and grading for the sector, and these agreements commonly provide for extra payments in summer and at Christmas.
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Languages: German · English
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View profile of Haunschmidt & PartnerAsk which collective agreement the firm thinks applies to your staff, since a wrong grading is expensive to correct later. Ask whether it registers the company as an employer, sends the monthly reports to the health insurance fund and the tax office, and prepares the annual wage statements. If staff will work from another EU country, or a managing director lives abroad, ask how the firm decides where social insurance is due and whether it applies for the A1 certificate. Austrian professional law lets a Steuerberater keep the books including payroll, so ask whether the person running yours holds that licence. Find out the monthly cut-off for hours and changes, and what the fee per payslip includes.
Accountanty lists 40 firms that run payroll in Austria, all with offices in Vienna: 38 accounting firms and two corporate service providers. Twenty-four are small, nine medium-sized and seven part of large networks. Thirty-nine work in German and 34 in English, and Russian, Italian and Hungarian are each offered by five. Thirty-nine of the 40 say they serve foreign clients, and 39 also keep accounts. Real estate, named by 16, and construction, named by nine, are the sectors they mention most. For staff coming from outside the EU, see residency and visas in Austria.
Not always. A foreign employer can register for Austrian payroll without a local company, but the duties to withhold wage tax and pay social insurance still apply. Ask an adviser whether the activity of your staff also creates a permanent establishment for tax purposes.
It sets minimum pay, grading and extra payments for the sector, and most Austrian employers are covered by one. A payroll provider should confirm which agreement applies to your company before the first employment contract is signed, not after the first payslip.
General information, not legal or tax advice. Rules, rates and fees change: check them with the official sources linked on this page or with a qualified adviser before you act.