If you, as a company or a sole trader, place your employees in Austria to perform construction works for an Austrian client, the Austrian client can deduct the amount of 25% in every invoice. This measure acts as protection of the Austrian client in case it is proven that the given employees are supposed to be insured in the Austrian social system (for instance, 24 months after placement of the employees). A part of the deduction in the amount of 20% will go to Gebietskrankenkasse (a health insurance company designated according to the workplace) and a part in the amount of 5% will go to the relevant tax office. The given amount is often included in the payable payroll tax.