6.1.2 Reciprocal Agreements

Home / Tolley's Global Mobility: Employment Taxes (Europe) /Austria /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.2 Reciprocal agreements

Commentary

Austria

Austria has contracted several bilateral agreements with countries that are neither members of the EU nor the EEA. On 5 December 2023, the Austrian Federal law Gazette published notice that the social security agreement between Austria and Quebec will enter into force on 1 February 2024.

The individual can remain within their home country's system

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9.7.2 Civil contracts

1.3.1 Monthly filings

7.1 Business travel and subsistence

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

4.4 Car allowance