The situation
An employee assignment plan: who, where, how long
A Žilina engineering firm is sending three technicians to install a production line near Linz for nine months. They stay on Slovak contracts and Slovak payroll. The finance team handles assignments and has to tell the managing director what must be in place before the first day on site.
There are three separate questions: which social-security system applies, where the salaries are taxed, and what Austria requires of a foreign employer posting workers there. Each has its own law and its own form. Pulling them into one note the site manager can follow is where the time goes.
What the research has to settle
The rules behind the answer
- Posting keeps the home system
- Under Regulation 883/2004, a worker posted by the employer to another member state stays under the sending state’s legislation if the posting is not expected to exceed 24 months and the worker does not replace another posted worker. The employer must normally carry on substantial activity in the sending state.
- The A1 shows which system applies
- The sending state’s competent institution issues the A1 certificate on request. Apply before the assignment starts and keep a copy available where the work is done.
- Tax follows the treaty, not the A1
- Salary is generally taxed where the work is done. Under the Austria–Slovakia treaty, Slovakia keeps the right only if the worker’s stay in Austria stays within 183 days in the relevant period and the pay is not borne by an Austrian employer or permanent establishment. Nine months on site exceeds the day limit.
- Austria requires notice before work starts
- Austrian law on posted workers requires the foreign employer to notify the central coordination office before the work starts, keep wage documents available, and pay at least the Austrian minimum pay for the work.
How it runs in azta
From the question to the document
The question, as you would type it
Slovak s.r.o. posts three technicians to Austria for nine months to install machinery for an Austrian customer. They stay employed and paid in Slovakia. Which social-security legislation applies, where is their salary taxed under the Austria–Slovakia treaty, and what must we notify in Austria before they start?
You start with
An employee assignment plan: who, where, how long
- 01
Describe the assignment
Give the dates, the workers, the employer and the work. azta searches the EU coordination regulations, the treaty and the Austrian and Slovak legislation.
Cited research· Free - 02
Read the treaty article
Open the cited provision in the reader to check the day count and the employer conditions yourself.
Atlas statute reader - 03
Draft the assignment note
Ask for a note with three parts: social security, tax, and the checklist before day one. Edit it in Canvas.
Canvas · Ask azta· Pro - 04
Export for the site manager
Export to Word for the managing director and the site manager.
Word export· Pro You send
A note on the A1 certificate, the tax position and what must be in place before day one
What you get
A note on the A1 certificate, the tax position and what must be in place before day one
Assignment note · draft
Linz installation: social security, tax and Austrian notifications
Social security. The posting is planned for nine months and none of the technicians replaces another posted worker. Slovak legislation continues to apply. Apply now to the Social Insurance Agency for an A1 certificate for each technician, and keep copies on site.
Tax. The technicians will be in Austria for more than 183 days, so under the treaty Austria may tax their salaries for the work done there, and Slovakia relieves the double taxation. Whether the installation also creates a permanent establishment for the company in Austria depends on its duration and is set out separately in Annex 1.
Before day one. Submit the posting notification to the Austrian central coordination office, check the technicians’ pay against the Austrian minimum for the work, and keep the wage documents and A1 certificates available on site.
Outcomes on your numbers
What azta is worth on this task
Pro pays for itself after
22 minutes a month
At €75 an hour, that is all the time Pro (€27 a month) has to take off your desk to cover its price.
Example figures. Replace them with your own.
- Hours back a year
- 32
- Capacity at your rate
- €2,430
- More assignment notes a quarter
- 2.3
- Return on Pro
- 7.5×
- Research
- Drafting
- Your review
A scenario you set, not a promise. The hours that come back go to another client, or deeper into this one.
Want these numbers on your team’s real workload?
Book a demoWhat stays with you
- Confirming the dates and duration with the project manager.
- The payroll calculation and any Austrian tax filings.
- Submitting the notification and the A1 applications.
Frequently asked questions
- Is a posting the same as working in two countries?
- No. A posting is temporary work in another country under the home system. Someone who normally works in two countries falls under different rules. Describe the pattern and azta researches which set applies.
- Does azta submit the Austrian notification?
- No. It sets out what must be notified and cites the provisions. The filing stays with your team.
- Does it hold the Austrian collective agreements?
- azta researches the Austrian legislation on pay for posted workers. Collective agreements are not held for every sector, so upload the one that applies and azta reads it with the law.
