3.9 Minimum Wage And Work Absence

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Austria /3. Payroll and particular aspects of employee remuneration / 3.9 Minimum wage and work absence

Commentary

Austria

Minimum wage

There is no minimum wage determined by statute; however, collective bargaining agreements will generally set a wage and the employer will be bound by them

Failure to meet minimum wage criteria can result in significant fines, with additional penalties imposed where the employer

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3.7.3 Maternity pay

6.1.3 Employer has no place of business in jurisdiction

4.5 Employer provided accommodation

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

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3.9 Minimum wage and work absence

Austria

Minimum wage

3.7.3 Maternity pay

6.1.3 Employer has no place of business in jurisdiction

4.5 Employer provided accommodation

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

4.2 Company car

4.4 Car allowance

8.2 Appeals process

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

7.3 Relocation costs

3.4 Special payments and one-sixth rule

1.3.5 Notification of Employment (NOE)

3.7.3 Sale of shares

3.3 Participatory bonus

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

2.1.1 Tax deduction cards

6.4.1 Split Year Relief – outbound employees

3.2.1 Travel meals and per diems

7.1 Commuting costs

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3.9 Minimum wage and work absence

Austria

Minimum wage

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT