Austria

Working time & holidays

Statutory normal working time is 40 hours, commonly reduced to 38.5 by collective agreement. In actual full-time hours Austria ranks among the highest in the EU — while the trend points toward shorter weeks.

On top of the usual 25 days of annual leave come 13 public holidays — identical across all nine federal states.

Forms of employment

The standard is dependent full- or part-time employment. Austria has one of the EU's highest part-time rates — roughly half of all employed women work part-time.

Alternatives include free service contractors (accident and health insured, not unemployment insured, flexible scheduling) and the 'new self-employed' working on a project basis.

Income taxes

A steeply progressive system: from 0 % (threshold approx. €11,693) up to 55 % at the top, with numerous deductions. Social contributions are withheld from the first euro — net pay sits noticeably below gross.

Employer payroll costs

Employers budget roughly 28–31 % on top of gross: the employer levy plus surcharge, municipal tax (3 %), the statutory severance fund and social insurance. A reduction has been announced politically from 2028.

Collective agreements

Around 98 % of all employment relationships fall under a collective agreement. It fixes minimum salaries, overtime premiums, holiday entitlements and the 13th/14th salary payments — legally binding.

Hiring from abroad

Access for third-country nationals is strictly regulated: work permits are the rule. The centrepiece is the Rot-Weiß-Rot Card — a points system scoring qualification, experience and language skills. This has been our core competence since 2008.