Archiwa Austrian holiday pay fund - Crede Experto

Germany isn’t the only country with a holiday pay fund. A similar institution operates in Austria. Its purpose is to protect the interests and holiday rights of workers in the construction sector. Due to the fact that both employees directly hired in Austria and those posted to this country are subject to the building fund, we will tell you how the Austrian holiday pay fund functions and what claims workers are entitled to.

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News

2024October

HOLIDAYS FROM ZUS

The institution of holidays from ZUS (Zakład Ubezpieczeń Społecznych – Social Insurance Institution) was introduced to the Polish legal system by the Act of 9 May 2024 amending the Act on the social security system and certain other acts (Official Journal of 2024, item 863). It comes into force on 1 November 2024. Holidays from ZUS consist in exempting the contributor from the obligation to pay contributions for his/her own pension insurance for a period of one month in a calendar year. Therefore, the new instance constitutes a form of support for micro-entrepreneurs.

2024October

WHAT IS A TAX RESIDENCE CERTIFICATE?

The certificate of tax residence constitutes a document to which the tax legislation attaches significant legal consequences. Indeed, the document in question confirms the tax residence of the taxpayer, and thus determines in which country the taxpayer is subject to unlimited tax liability.

2024September

FAMILIENBEIHILFE

According to social policy in Austria, a family with children constitutes the factor necessary for the functioning of society. Therefore, the provisions of Austrian law provide for various forms of support for families. One of them is the family allowance Familienbeihilfe which this article concerns.

2024September

PROTECTION OF WHISTLEBLOWERS

Recently, the protection of whistleblowers has become a very popular topic among employers. This is related to the entry info force on 25 September 2024 of the Act of 14 June 2024 (Official Journal of 2024, item 928, as amended), hereinafter referred to as the Act. The Act in question implements the provisions of the Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law into the Polish legal order.

2024August

WHAT IS AOK?

As in Poland, health insurance coverage is mandatory in Germany. However, it should be noted that in Germany, there is no single nationwide health insurance fund applicable to all insured persons. AOK constitutes the most popular health insurance fund – both among Germans and foreigners.

2024August

TAXABLE PERMANENT ESTABLISHMENT

Entrepreneurs doing business in another country should take into account the fact that a taxable permanent establishment may be set up on the territory of that State. This results in a requirement to pay tax in the country where the permanent establishment was created on income earned there.

2024July

WHEN A FOREIGN DAILY ALLOWANCE SHALL BE PAID TO AN EMPLOYEE?

There is a common belief that employees sent to work abroad should always receive daily allowances which constitute reimbursement of food costs and certain expenses. This view is incorrect. Indeed, foreign daily allowances are only due to a strictly defined group of workers.

2024July

BETRIEBSNUMMER

Employers paying social security contributions on workers’ wages in Germany are required to have a Betriebsnummer. The obligation in question is incumbent on both German and foreign employers. Therefore, Polish employers wishing to engage workers for whom social security contributions will be paid in Germany are also obliged to have a Betriebsnummer.

2024June

KINDERBIJSLAG

Persons who perform work in the Netherlands can benefit from various allowances granted by the government of this country. The Kinderbijslag child benefit constitutes one of such co-financing. In this article, we explain what Kinderbijslag is, as well as we present other important issues related to this topic.

2024June

SHORT-TERM AND LONG-TERM POSTING

Taking into account the length of posting, the legislation allows to distinguish two types of secondment: short-term posting and long-term one. The provisions attach different legal consequences to each of the indicated types of secondment. For this reason, it’s extremely important to understand the difference between short-term posting and long-term one.

2024May

BUAK

Germany isn’t the only country with a holiday pay fund. A similar institution operates in Austria. Its purpose is to protect the interests and holiday rights of workers in the construction sector. Due to the fact that both employees directly hired in Austria and those posted to this country are subject to the building fund, we will tell you how the Austrian holiday pay fund functions and what claims workers are entitled to.

2024May

ZORGTOESLAG

Persons living and working in the Netherlands are obliged to have health insurance in this country and to pay the appropriate contributions. If income obtained is low, it’s possible to apply for a special allowance to reduce the costs of paying for such insurance. This is the Zorgtoeslag health care allowance which constitutes the subject of our article.

Company Advice

2024
October

HOLIDAYS FROM ZUS

The institution of holidays from ZUS (Zakład Ubezpieczeń Społecznych – Social Insurance Institution) was introduced to the Polish legal system by the Act of 9 May 2024 amending the Act on the social security system and certain other acts (Official Journal of 2024, item 863). It comes into force on 1 November 2024. Holidays from ZUS consist in exempting the contributor from the obligation to pay contributions for his/her own pension insurance for a period of one month in a calendar year. Therefore, the new instance constitutes a form of support for micro-entrepreneurs.

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Magdalena Grygorowicz

Managing Director

Head of the HR and Payroll Department

Head of the HR and Payroll Department

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