Reminder on Document Retention Requirements and Increased Audits in 2017
December 16, 2016
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Employers are reminded of the document retention obligations applicable under Austrian law and the general increase in audits, which are expected to continue through 2017.
Requirements for Companies in the EU/EEA/Switzerland
The requirements for employers in the European Union/European Economic Area/Switzerland who employ foreign nationals include the following:
- KIAB declaration (a document filed with the Law Enforcement Unit to Combat Illicit Work and with the Austrian Tax Authority) for current and previous stays;
- Signed assignment agreement;
- Signed Information Sheet for employees hired by staffing or hiring agencies or for intracompany staffing arrangements;
- A1 certificate issued by the social and health insurance authority in the employee's home country for current and previous stays (if the certificate is not available on the first day of work in Austria, alternatively, proof of the filed application form translated into German and a confirmation of social security coverage for the entire assignment, also translated into German, is acceptable);
- Each pay slip from the home employer during the entire assignment period, translated into German;
- Proof that the salary has effectively been paid to and received by the employee, such as a bank transfer statement, translated into German;
- Salary records in German;
- Time sheets for each day of the foreign worker’s assignment in Austria, translated into German;
- Updated resume (recommended); and
- Diploma (recommended).
The following documents will also be required for third-country nationals:
- A copy of the work permit and residence permit issued by the sending country;
- An EU secondment declaration issued by Austrian authorities; and
- A residence permit/work visa issued by Austrian authorities, if applicable.
Requirements for Companies Outside the EU/EEA/Switzerland
The requirements for employers outside the European Union/European Economic Area/Switzerland who employ third-country nationals include the following:
- Austrian work permit, work visa and/or residence permit, as applicable;
- Signed assignment agreement in English and German;
- A social insurance waiver certificate issued in the sending employer’s country or registration document with the Austrian social insurance authority;
- Each pay slip from the home employer during the entire assignment period, translated into German;
- Proof that the salary has effectively been paid to and received by the employee, such as a bank transfer statement, translated into German;
- Time sheets for each day of the foreign worker’s assignment in Austria, translated into German;
- Updated resume (recommended); and
- Diploma (recommended).
What This Means for Employers and Foreign Nationals
Employers should be prepared to produce all the documents listed above in case of an audit, and should work with their immigration professional to ensure the documents are ready for production.
The documents must be kept in Austria until the end of the project and not only until the end of the foreign worker’s assignment.
This alert is for informational purposes only. If you have any questions, please contact the global immigration professional with whom you work at Fragomen or send an email to [email protected].
