Registration and deregistration of employees

Since 2008, employers have been required to register their employees with the competent regional health insurance fund before the commencement of the employment relationship. Sanctions are imposed for non-registration or late registration.

Who needs to register?

According to § 33 ASVG, every person subject to the ASVG, whether fully or partially insured, must be covered by the employer. before starting work be registered with the competent regional health insurance fund.

According to § 4 of the ASVG, these include, among others, the following persons:

• all employees (workers, employees) including those in low-paid jobs
• Apprentices
• children who work for no pay in the workplace when they have reached the age of 17 and do not pursue any other paid employment on a full-time basis
• Interns, unless they are volunteers (volunteers must register with AUVA)
• Domestic workers
• self-employed workers who are not already insured under the GSVG / FSVG
• Members of the board of directors or managing directors of certain companies

Please note that the so-called occasionally employees One person is considered employed on a part-time basis if the work schedule is agreed upon for less than a week and the employment occurs on a daily basis in an irregular sequence.

From 1.5.2011 EU citizens from the new member states also enjoy full freedom of movement. This does not apply to Romanians and Bulgarians, who continue to be subject to the provisions of the Foreign Employment Act.

How and when is registration done?

Registration always has to be done before starting work to be done, and in principle in electronic form via the ELDA system (electronic data collection system). The responsible party is Regional health insurance fund des Place of employment. The notification can be made in two ways:

• Minimum information notification with the following complete registration
  Registration takes place in two steps:
  • Minimum information report before starting work via ELDA
    If necessary, you can also register by phone (05 78 07 – 60) or fax (05 78 07 – 61), but not by email.
  • Full report within seven days of starting work via ELDA
• immediate Full registration about ELDA

In the event that you are registering as an employee for the first time, you must submit a form before registering. Employer account number request.

What is being reported?

The main association of social security providers sets the uniform data sets to be used. Using these forms, the following information must be provided:

• The Minimum information notification consists of the disclosure of:
  • Employer account number
  • Name and insurance number / date of birth of the employee, as well as their address and nationality
  • Place and date of employment start
  • Data from the service provider
• Full report:
  • Employer account number
  • Employee data
  • Employment Day
  • Type of employment (part-time employment, worker, employee)
  • Start of contribution payment to the employee provident fund (1 month after starting work)
  • Contribution group
  • Nature of activity
  • Indication of which legal regulations the employment relationship is subject to (AngG, EFZG, BUAG, etc.)
  • Subsidies (chamber fee, IESG, housing development funding contribution, etc.)
  • Fee
  • Data from the service provider

If the employee does not take up the employment, the registration must be cancelled.

Reporting changes in employment relationships

Within seven days changes in employment must be reported, such as interruptions and re-entry, or changes in the contribution basis. The „change notification“ form is available for this purpose.

What consequences does a late registration or non-registration have?

A breach of reporting obligations constitutes an administrative offense punishable by fines. In addition, the health insurance provider may impose a contribution surcharge. Please note that withholding employee contributions to social insurance can also be punishable in court, with a maximum of two years in prison. It is not punishable to pay the outstanding contributions during the criminal proceedings in full, or to commit to following the instructions of the social insurance provider. Registration with false data can constitute punishable fraudulent withholding of social insurance contributions.

When and how should a cancellation be made?

The cancellation can also be done via ELDA. within seven days to take place after the end of the compulsory insurance, that is, at the end of the entitlement to remuneration. A copy of the cancellation must be handed over to the employee. There is also a form for this purpose.

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