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Monthly reporting
to BUAK
We will help you with administration and solutions in Austria.
Whether you are a company, self-employed or an employee.
The obligation to submit monthly reports and to pay contributions to BUAK
If you, as an employer, post or temporarily lease your employees to Austria for construction work, you are obliged to submit monthly reports to the Austrian Holiday and Severance Pay Fund BUAK, as well as to pay the monthly holiday contributions for the posted employees. In the monthly report, you need to indicate the exact days your employees worked in Austria and the amount of the holiday contribution for the seconded employees will be determined by BUAK. The amount of the contributions depends on the activity the employees carry out in Austria and the corresponding wage under the Austrian collective agreement.
Holiday entitlement
Seconded staff shall receive a pro rata share of their holiday entitlement for the period of posting or secondment. Where an employee takes leave, BUAK shall reimburse the employer for the leave taken out of the contributions paid. If the seconded employees have not taken all their leave during the period of secondment and during the 6 months following the secondment, while still employed by the seconding undertaking, they may claim back the unexpended leave from BUAK. This shall be reimbursed by BUAK directly to the employee.
Frequent questions
When am I as an employer liable to pay contributions to BUAK?
If you, as an employer, post or temporarily lease your employees for construction work in Austria, you are obliged to submit monthly reports and pay monthly holiday pay contributions for the employees you post.
As an employee, can I apply for holiday reimbursement?
Yes, if you as an employee have not taken all the holiday to which you are entitled for the period of work in Austria, you can apply to BUAK for reimbursement of the holiday at the earliest 6 months after the end of the secondment.