Determining exempted employment categories

Austrian employment law exempts certain  part-time employment from payment of health, pension and unemployment insurance contributions. In 2015 the maximum monthly salary is EUR 405.98 per month or EUR 31.17 in average per day. However, from 2017, the daily rate will no longer apply and the monthly salary rate only will be determinative of exemption.

Unemployment Insurance

From January 2016,  changes will be effected to the Unemployment Insurance Regulation. The modification will allow employees to continue working with reduced working hours until normal pensionable age, rather than retire. The reform should create an incentive for employers to continue to employ older employees and to replace the model of the “corridor pension”. It also aims to retain older employees in employment for the social security purposes.

Employees who fulfil the qualifications of the corridor pension now have the option  to reduce their workload with partial wage compensation. Women are currently excluded, pending adjustments to the pension age. Additional expense to the employer resulting  from such wage compensation will be refunded when agreement for reduced workload of this nature is concluded with employees.

Extending the  Christmas break

In order to have longer periods of holiday, many workers choose to tack on accrued leave to public holidays. The Working Time Act provides that, instead of these days being taken as holiday, employees may make up the time by undertaking additional working hours of up to 10 hours per day/50hours per week, provided this occurs within 13 weeks of absence.

This term of 13 weeks can be extended by an applicable Collective Bargaining Agreement. However, this does not apply if the day off is not abridged to or connected with a public holiday. Additional hours worked in this way are also not counted as overtime (due to their nature) and accordingly, do not attract any overtime supplement. 

Alternative provision exists for expectant and breastfeeding mothers and adolescents.