Document Keeping Management

Required Documents:

Employers must keep the following documents at the Austrian workplace or make them electronically accessible for the entire duration of the posting:

• Employment contracts or employment information sheets
• Payslips, proof of wage payments, and bank transfer receipts
• Wage records including all mandatory allowances and supplements
• Working time records
• Documents concerning wage classification
• Work permits and ZKO notifications
• A1 social insurance waiver certificates

Location and Accessibility:

Documents must be kept physically at the Austrian worksite or such other place specified in the ZKO notification or must be made electronically accessible to the Anti-Fraud Office (Amt für Betrugsbekämpfung) or the Construction Workers’ Holiday and Severance Pay Fund (BUAK) during inspections.

Who Must Keep Documents:

The document keeping obligations apply to the foreign posting employer. Additionally, a user undertaking (Beschäftiger) that has a worker posted to it also qualifies as an employer under § 22 LSD-BG and must fulfil the requirement to keep wage documents available together with the foreign employer.

Special Rules for Mobile Workers:

For mobile workers in the transport sector (e.g., drivers), employment contracts and working time records must be kept inside the vehicle from the moment of entry into Austria. Payslips, proof of wage payment, wage classification documents, and working time records for the relevant month must be submitted within 14 days upon request by the Anti-Fraud Office.

Non-Compliance Penalties:

Failure to maintain required documentation in the proper format or location results in administrative penalties under the LSD-BG.