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Posting to Austria For companies that post employees to Austria to provide services, there are various notification and reporting obligations. There are special regulations for temporary employment and work in the construction industry. What needs to be done in individual cases must be checked in good time before the start of work in Austria. Service notification Every company that operates in Austria must first check whether the service must be reported to the Federal Ministry of Labor and Economics. This applies to activities in the field of trades regulated in Austria. Regulated trades include, for example, construction, electrical engineering, heating technology, but also activities such as real estate brokerage and business consulting. Employee posting notification The employee posting notification (so-called ZKO3 notification) must be distinguished from the service notification. The purpose of the employee posting notification is to monitor compliance with the essential minimum standards when employing employees in Austria. The rules applicable to postings can be found in the Wage and Social Dumping Combating Act (LSD-BG). The employer therefore has a general obligation to register employees sent to Austria with the "Central Coordination Office of the Federal Ministry of Finance for the Control of Illegal Employment" (ZKO). The registration must be made online only. The ministry provides information on its website. It must be done before the order is carried out and therefore before the work in Austria begins. The previously applicable one-week deadline has been abolished. Temporary employment Cross-border temporary employment (temporary work) must be distinguished from the posting of employees. Temporary employment occurs when the work owed is not carried out for the employer, but for a third party. The employee is integrated into the third party's company and is subject to its technical supervision and instructions for the period of the posting. Construction industry When posting and transferring for the purpose of carrying out construction work, there are additional regulations that must be observed in addition to the general provisions. This includes in particular the payment of monthly wage supplements for the holiday sector to the Austrian Construction Workers' Holiday and Severance Pay Fund (BUAK) in order to enable the posted or assigned employee to be entitled to holiday (in Austria, the BUAK is solely responsible for benefits in connection with the statutory holiday entitlement). Information on the exact procedure can be found on the reporting platform of the Austrian Ministry of Labor and Economic Affairs.

Using Offshore Companies for International Worker Contracts   For Australian companies engaging with workers in foreign countries, structuring contracts through an offshore company can offer significant advantages over direct employment. The recent Pascua v Doessel Group Pty Ltd case (September 2024), where the Fair Work Commission held an Australian employer accountable for labour conditions abroad, underscores the risks of direct engagement without adequate legal safeguards.   Mitigating Legal Risks Directly contracting foreign workers may expose Australian companies to overlapping legal obligations in both jurisdictions, including labour laws, tax compliance, and employment rights. Offshore companies act as intermediaries, limiting an Australian firm's direct liability and ensuring that local labour laws in the worker’s country are properly managed. This structure protects against unexpected claims, like those seen in the Pascua case, where the employer faced scrutiny for labour practices despite the worker’s foreign location.   Tax and Cost Efficiency   Offshore entities established in favourable jurisdictions can provide tax advantages and cost savings. By leveraging local labour laws and tax treaties, businesses may reduce overall operational costs. These efficiencies are particularly beneficial when managing payroll, benefits, and compliance in multiple countries.   Administrative Simplicity   Managing employment regulations, benefits, and tax obligations across international borders can be cumbersome. Offshore companies streamline this process by acting as the employer of record, handling payroll, benefits, and local compliance. This approach frees Australian firms to focus on their core business activities rather than navigating foreign bureaucracy.   Flexibility and Scalability   Offshore structures allow companies to scale their workforce more flexibly. Businesses can engage workers on project-specific terms, avoiding the long-term commitments and entitlements required under Australian law.   Conclusion In a globalised economy, employing an offshore company to manage international worker contracts offers Australian businesses a practical solution to navigate legal complexities, reduce costs, and maintain operational efficiency. The Pascua ruling is a clear reminder that careful structuring is essential to minimize risks and maximize the benefits of a global workforce.   If you need assistance setting up an appropriate structure to contract foreign workers, please let us know.  

Current considerations for the Payday Super legislation for employers: - Start date 1 July 2026 - Employers will have seven days to pay super after paying wages - Failure to do so triggers shortfall charges. - Shortfall incurs daily interest at the ATO's General Interest Charge rate rather than the flat 10% currently in place - Admin penalty of up to 60% of the super not paid on time - Additional penalty of up to 50% of outstanding shortfall where the penalties have been assessed but not paid in 28 days -These can tick up every seven days, if employers are paying weekly. Has your business thought about what payday super is going to do to cashflow?

Unpaid salaries are a significant issue for many employees, and addressing this problem effectively requires a clear understanding of the legal landscape, your rights, and the steps to take. This guide provides a detailed overview of what you can do to get your unpaid salary, ensuring you are well-informed and prepared to take the necessary actions. Understanding Your Rights What is Unpaid Salary? Unpaid salary refers to the wages or salary an employer owes to an employee but has not yet paid. This could be due to various reasons, such as financial difficulties faced by the company, administrative errors, or intentional withholding by the employer. Legal Rights of Employees In most countries, labor laws protect employees' rights to timely and full payment of their salaries. Employers are obligated to pay their employees as per the agreed terms in the employment contract. Failure to do so can result in legal consequences for the employer. Common Reasons for Unpaid Salaries 1. Financial Issues. 2. Administrative Errors. 3. Intentional Withholding. 4. Resignation or Termination. Steps to Recover Your Unpaid Salary 1. Review Your Employment Contract. 2. Maintain Records 3. Communicate with Your Employer 4. Seek Legal Assistance

New legislation for allocating tips and gratuities came into force today. It will impact businesses, employment policies and payroll systems across the leisure and hospitality sectors. Find out more at https://lnkd.in/eCmkmFNC

Explore the critical importance of payroll services in Tunisia, highlighting their benefits, the challenges to address, and practical tips for selecting a reliable provider. 👉 https://lnkd.in/dVZrTpYx

Reason 8,943 why global payroll and HR is complicated and at times very difficult: Things change all the time. Compliance, taxes, rules, regulations and yes, even HOLIDAYS. 🤯 Just announced today, Ecuador 🇪🇨 for 2025 will recognize January 2nd and 3rd as official holidays. Employees who do work on those days will be afforded holiday pay. This follows their announcement on October 23rd that October 31st was also being recognized as a holiday in 2024. Listo Global #globalHR #globalpayroll #globalcompliance

Be prepared! New legislation for allocating tips and gratuities comes into force in less than a month. It will impact businesses, their employment policies and payroll systems across the leisure and hospitality sectors. Find out more here https://lnkd.in/eCmkmFNC

Understanding employer payroll contributions in Namibia is crucial for businesses. Typically, employers can expect to add an additional 1.9 - 8.9% on top of employee salaries. This includes Workers Compensation, ranging from 1.0% to 8.0%, and Social Security, capped at 81 NAD per month, at 0.90%. For expert guidance on managing payroll and compliance, visit our website at paymaster.com.na/ or contact us at +264 833 44 1100. #EmployerTax #PayrollManagement #HRServices #NamibiaBusiness #BusinessSolutions #Compliance #WorkersCompensation #SocialSecurity #PayrollContributions #PEOHumanResources

Dive into the intricate world of payroll in the Philippines! 💼 From minimum wage rates to tax obligations, here's your comprehensive guide published on the PayrollOrg website. Stay tuned for more insights into the dynamic world of payroll and employment practices! 🌟 https://hubs.li/Q02s3ZNy0 #Philippines #GlobalPayroll #EmploymentInsights #PassionforPayroll #TakingPayrollDigital