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ZKO (Notifications of employee secondment)

Hlasenie-na colny-urad


If you are planning to detach your employees in Austria to perform work assignments, you are obliged to register your company as an employer, your employees and the specific place of work at the Ministry of Finance. In addition, you are obliged to notify the Ministry of any change to the above given. In the initial notification, it is necessary to state the wages of the employees beside other information. The wages should comply with the relevant valid Austrian collective agreement. There are several types of collective agreements in Austria, which vary depending on the specific work performance.


During checking procedures, the financial police examines whether individual employees have been registered, whether they are receiving the minimum wage, including bonuses, according to the relevant collective agreement, and whether the employer does not use tradesmen as the so-called hidden employees, which might result in very high sanctions.

If you operate as a foreign firm detaching its employees in Austria, you are obliged to register the place of work, as well as employees who will work on the project, at the Ministry of Finance via ZKO notifications.

The notifications should be submitted no later than one day before turn-out of the employees. Please be aware of your obligation to notify of any individual change or termination of the employee secondment.