Remote Working Legislation, Laws & Regulations in Austria

Yes, legislation was introduced in April 2021. Since 2025, the legislation also covers remote work.

Remote work requires an agreement between the employer and employee, either in the employment contract or in a separate agreement. It is possible to conclude a Works Council Agreement on the framework conditions on remote work, and some (sectorial) Collective Bargaining Agreements contain framework regulations as well.

The place of work is subject to agreement and can generally be amended only in agreement with the employee. In exceptional circumstances, such a request can be possible for a limited time. Such an option can also be included in the remote working agreement. It’s exercise must be justified.

The place of work is subject to agreement and can generally be amended only in agreement with the employee. In exceptional circumstances, such a request can be possible for a limited time. Such an option can also be included in the remote working agreement. Its exercise must be justified. 

Yes, the employer is expressly required to provide digital equipment (including internet). When employees provide digital equipment, the employer must compensate these costs. Flat-rate compensation is expressly permitted, and up to a certain extent and under certain conditions, tax-free. Reimbursement may not be excluded in a remote work agreement, but it can be agreed that reimbursement is covered by an overpayment (e.g. payment above the agreed payment for normal working hours, which must meet CBA minimum wage standards).

For costs of digital equipment, see question 5. For all other expenses (e.g. electricity, heating, etc.) general legal principles apply. According to these principles, a reimbursement of expenses may be required. Reimbursement may be excluded in a remote work agreement. It can also be agreed that reimbursement is covered by an overpayment (e.g. payment above the agreed payment for normal working hours, which must meet CBA minimum wage standards).

Allowances are only required in case the employee provides digital equipment, see question 5. 

The employer is required to inform the employee on how to implement health and safety regulations when establishing a workplace at home, or remotely. All equipment provided by the employer must be compliant with health and safety regulations. But neither the employer nor the labour inspectorate is permitted to enter an employee’s home to control health and safety compliance without their express consent. 

No. The employer remains responsible for compliance with working-time laws, specifically compliance with maximum working hours and minimum rest periods.

No, not when the work is performed in Austria. Additional considerations apply if the employee works from outside Austria.  

Yes, remote work is expressly covered by statutory occupational work-related accidents and illness insurance. There is a limitation on coverage on accidents on the way to/from work: In case of remote work, insurance coverage is limited to cases in which the way to/from work is comparable to the way to/from the office, or close by.

No.

No.

No.

There is no specific national legislation. General legal frameworks apply, such as the Rome I Regulation on the applicable employment laws, within the EU: Regulation 883/2004 on the Coordination of Social Security, outside the EU: Treaties on Social Security, and Double Taxation Treaties.

This is defined by the general EU/international law framework. When working remotely, the application of Austrian law does generally not change, but overriding mandatory provisions of the other country must be complied with. Within the EU, the implementation of the Posted-Workers Directive, and the respective Enforcement Directive, must also be considered. 

Within the EU, employees generally remain within their national social security system for 24 months, but exceptions are possible. In relation to third countries, this depends on the existence of a social security treaties between Austria and the third country. Given the differences in national social security systems, additional private insurance to cover any gaps is recommended. 

Austrian tax residents are subject to unlimited tax liability in Austria. Short-term remote work abroad usually does not change tax residency of the concerned employee, and therefore unlimited tax liability remains in Austria. However, the foreign country in which the remote work is performed could claim income tax on the employee’s salary due to limited tax liability (depending on the national tax law of the respective country).

In this case, double taxation of the salary received for short-term remote work abroad could arise. To avoid this, Austria concluded double-tax treaties with numerous countries, which allocate taxation rights according to certain criteria. On the basis of most double tax treaties, there is generally no tax exposure on the employee’s salary in the foreign jurisdiction if the employee physically spends less than 183 days in the foreign jurisdiction during a 12-month period, provided that the employee remains economically attributable to the Austrian employer (and not to a foreign permanent establishment of the Austrian employer) and the employer does not have its place of effective management in the work state. In case the employee permanently works in two jurisdictions, a tax-split may be possible.

Pursuant to a new information of the Austrian Ministry of Finance published in January 2026, a home office generally only triggers a permanent establishment in the sense of the above paragraph if it is used at least 50% of the total working time and there are economic reasons of the employer for such remote work.

EU/EEA and Swiss nationals do not require residence and work permits to legally be able to reside and work in Austria. Third country nationals require residence and work permits to legally be able to reside and work in Austria.

Working in Austria while being based in another country is considered a posting. Posting legislation must be complied with: 

Generally, employers who post employees to Austria from another EU/EEA-country or Switzerland are required to comply with registration and documentation requirements, and with national minimum wage standards. Third country nationals posted to Austria from another EU/EEA-country or Switzerland require additional approval under the registration process (www.postingofworkers.at). 

No.