AUSTRIA – Immigration Authorities are Increasing Audits
December 04, 2015
Immigration authorities in Austria are increasing the frequency and requirements of employer audits in order to verify compliance with numerous tax matters. Employers in violation of Austrian law can be potentially blacklisted and fined up to 10,000 EUR for each individual incident. In order to comply with any requests from the immigration authorities during an audit, employers should make sure they have the following items concerning foreign workers available on site at all times:
- Residence permits, visas or supplementary proof of legal immigration status such as passports;
- Employment or assignment agreements;
- KIAB/ZKO forms;
- A1 Social Security Certificate, Social Security Waiver or Austrian Social Security Card;
- Payslips;
- Timesheets;
- Statement confirming salary is paid in Austria;
- Proof that employees are paid the amount stated in the immigration documents; and
- Proof that salaries meet the minimum wage requirements.
All of the aforementioned documents must be available in German and physically kept in Austria or electronically saved. Immigration authorities may request supplementary documents at their discretion.