Casual employees must also be registered electronically before starting work. Registration for casual employees must be submitted for each day of employment and works like an on-site registration. As in the case of continuous insurance statuses, the registration obligation is only fulfilled when the monthly contribution base notification (mBGM) has been submitted. The final registration and deregistration for casual employees must be submitted as the mBGM for casual employees.
Trigger/purpose of the notification
A casual employee must be registered for compulsory insurance before starting work.
Requirements
The employer has a contribution account number.
The insured person has a social security number or this is requested during registration of casual employees at the latest.
Deadline
Casual employees must be registered before starting work.
Responsible authority
Registration of casual employees must be sent to the relevant health insurance institution.
Process and procedure
The notification shall only be deemed submitted if it is transmitted via ELDA (electronic data exchange with the Austrian social insurance institutions).
Registrations submitted by other means, in particular in paper form, by email or by telephone, shall not be deemed submitted.
The mBGM for casual employees to be subsequently submitted, is considered a combined (de)registration for casual employees. This finally fulfils the registration obligation. A valid social security number must be indicated on the registration of casual employees. If you do not already know your Social Security number, you must request it when you register casual workers with the Social Security Number Application. In this case, you must state the date of birth on the registration form for casual employees. The reporting office will be informed of the social security number via the clearing system.
Specifics of the notification
Under certain circumstances, which are regulated in the Guidelines on Exceptions to Reporting by Remote Data Transmission (RMDFÜ), the declaration for casual employees can also be submitted before starting work by fax (+43 5 0766-1461), by telephone (+43 5 0766-1460) or using the ELDA APP.
In the case of casual employment, subsequent electronic registration of the individual days of employment within seven days of the start of compulsory insurance is not required – unlike in the case of permanent employment. The final registration and deregistration of a casual employee is submitted with the mBGM for casual employees.
After casual employees have been registered, a copy of the time report from each mBGM for casual employees shall be immediately provided to the employee. To fail to do so is an administrative offence which can be punished with an administrative fine by the district administrative authorities.
Modifying/correcting the notification
If a casual employee was incorrectly registered, this registration must be cancelled using the “Cancel Registration” notification of a casual employee. This notification cannot be corrected like the regular registration. The “Cancel Registration” notification of casual employees corresponds in full to the registration of casual employees. The relevant data fields must be completed accordingly.