8.1ÌýÌýÌýÌý Employer failures
| Employer failure | Brief description | Consequence |
| Late remittance of withheld tax | Failure to remit tax by 15th of the following month (1.3) | Penalty of 2% of the tax due |
| Social security registration | Failure to register the employee before work commenced (5.2) | EUR 400 for separate processing for each person not registered before the start of work (ÖGK) |
| General administrative failure | There is a general penalty for failing to complete necessary administration, such as employee registration (5.2) | EUR 730 to EUR 2,180. In the event of a repeat offense, the penalty is EUR 2,180 to EUR 5,000 (ÖGK) |
| Non-disclosure |
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Web page updated on 17 Mar 2025 15:39