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What temporary employment agencies and companies absolutely need to know Pregnancy brings with it special protective provisions under labor law. In the case of temporary employment, the situation becomes even more interesting: the employee is employed by the temporary employment agency but works for the client company. So what happens if a pregnancy is discovered during a temporary assignment? Can the assignment be terminated? What happens to the employment relationship? If t

A BUAK audit can be particularly complex for companies when they assign employees to construction firms. Crucial factors include the actual work performed and the correct assessment of each assignment. The correct classification is crucial. Especially with temporary workers, the following should be carefully examined: What activity is actually being carried out? With which employer will the employee be deployed? Is the activity relevant to BUAK (Construction Workers' Compensa

Must personnel leasing companies pay the collectively agreed cost-of-living compensation bonus in addition to the reference wage? This question has been the subject of ongoing debate among companies, payroll professionals and labour law experts in Austria. A recent decision by the Regional Court of Leoben provides the first judicial guidance on this issue. Although the decision is not yet final, it offers valuable practical guidance for companies operating in the personnel le

Are there any entitlements to allowances? The issue of shifted working hours in combination with collectively agreed allowances is a classic problem in Austrian payroll accounting. Uncertainty often prevails: Does simply shifting working hours automatically entitle employees to allowances? The answer lies in the interplay of law, case law, and – above all – the precise wording of the collective agreement. What exactly is "shifted working hours"? Generally speaking, shifted wo

An underestimated risk? Labor law experts regularly discuss in various commentaries whether temporary agency workers must be subject to the special payment calculation of the user company after a certain period of assignment (keyword: principle of equal treatment). Regardless, the collective agreement for temporary agency workers (workers) provides for its own, specific calculation of special payments. The pitfalls of the special payment in detail: The 6-month average Althoug

A separate upload area has been set up in the BUAK portal for data transmission operators. The transfer notifications of those employees who are subject to the BUAG (Construction Workers' Leave and Severance Pay Act) must be uploaded there. At the same time, temporary employment agencies are only to be included in the SWE system if the employing company is also subject to this regulation. If the employing company is subject to the BUAG but not to the SWE system, then the temp

Tax exemption for travel expense allowances in the context of employee leasing – Clarification by the Federal Ministry of Finance (BMF), 10 March 2026

The most important changes: This is what companies need to know now Payroll accounting in 2026 is facing one of the most comprehensive years of reform in recent times. Numerous legal changes in labor law, tax law, and social security will come into effect simultaneously and will directly impact HR processes, payroll accounting, and personnel planning . Particularly relevant are new regulations on partial pensions , stricter rules on educational leave and part-time education ,