Posted Worker Notification

Filing Obligation:

The ZKO notification must be filed electronically before the start of the posting. All employers with establishments in the EU/EEA/Switzerland posting workers to Austria are required to submit this notification, with certain exceptions under § 1 of the Austrian Anti-Wage and Social Dumping Act (LSD-BG).

Update Obligation:

The notification must be updated immediately when any details change during the posting period, including worker assignments, project location, duration, or employment conditions.

Required Information:

The notification must include details about the posting employer, posted workers, Austrian worksite location, posting duration, nature of services provided, and evidence of compliance with Austrian minimum remuneration requirements.

Non-Compliance Penalties:

Failure to submit a correct ZKO notification, filing after work has commenced, or failing to update the notification when circumstances change results in financial and non-financial administrative penalties under the LSD-BG.

Exceptions:

Certain short-term activities including high level business meetings, conferences, trade shows, specific training assignments and intra-company delegations of unique specialists are exempt from the requirements under § 1 LSD-BG. The same applies to so-called high salary earners (the respective threshold is fixed on an annual basis). Invoking an exemption requires a pre-clearance on whether the requirements for the exemption are given.

Third-Country Employers:

Employers established outside the EU/EEA/Switzerland are not subject to ZKO notification requirements but must obtain work permits and working visas or residence permits for third-country nationals posted to Austria.