In contrast to the mBGM for the standard case, the mBGM for casual employees also reports the actual employment days of the policyholder within the respective contribution period.
In addition, the notification is used to report the assessment bases and settlement of social security contributions. (Applies only mutatis mutandis to advance contribution procedures).
Whether remuneration is above or below the reduced earnings threshold is to be checked for each employment based on the remuneration.
Trigger/purpose of the notification
The registration obligation for a casual employee must be fulfilled and the daily assessment bases of casual employees and social security contributions, cost allocations/ancillary contributions and the contributions to the company benefits scheme must be reported or settled. (Applies only mutatis mutandis to advance contribution procedures).
The employer has a contribution account number.
The policyholder has an insurance policy number or this was requested during registration of casual employees.
A person was employed for a shorter period than one week on an irregular daily basis during the contribution period in question and registered accordingly.
As before, the statutes of the health insurance institution may stipulate that the seven-day period for registration and deregistration with regard to the days of employment of casual employees within the calendar month begins no later than the first day of the next calendar month.
The legal authorisation, however, refers exclusively to the registration and deregistration of casual employees – therefore only to the registration of the insurance period. Notwithstanding the above, the assessment bases and settlement of the social security contributions shall be reported by the 15th of the following month; by the 15th of the month after next, if the employment is after the 15th of the month of entry.
With this in mind, the following applies:
- If the fully completed mBGM for casual employees is received by the seventh day of the following month, i.e. if both the individual insurance days and the corresponding assessment bases are registered and the contribution statement is prepared, the reporting obligation is fulfilled in one go.
- It's also legally permissible that only the insurance days are disclosed with the mBGM for casual employees up to the seventh of the following month (pay grade block for casual employees without settlement). The assessment bases and the contributions to be paid must be submitted by the 15th of the following month (cancellation including new notification). If casual employment is started after the 15th day of the month of entry, this period ends on the 15th day of the month after next.
In order to make administration easier, we recommend submitting the complete mBGM for casual employees by the seventh of the following month.
Advance contribution procedure
In the advance contribution procedure, the mBGM for casual employees must be submitted by the seventh day of the following month of casual employment.
The mBGM for casual employees must be submitted 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, are not deemed submitted.
The daily work earnings must always be allocated to the relevant day of the casual employment and settled using the pay grade in question. Submitting one pay grade block per day of employment is required.
Specifics of the notification
Freelance workers are not considered casual employees. This means it is not possible to use the mBGM for casual workers for this group of persons.
The data registered via mBGM can only be corrected by a cancellation message and subsequent retransmission of the correct mBGM. Corrections can only be made in the self-billing procedure within twelve months of the end of the period to which the mBGM applies without adverse consequences for the registering body (late payment surcharges, interest on arrears). The mBGM for March 2022 can therefore be corrected until 31/03/2023 without any consequences of default. (Does not apply to the advance contribution procedure.)
Modifying/correcting the notification
The data registered via mBGM for casual employees can only be corrected by a cancellation message and subsequent resubmission of the correct mBGM. The insurance history of casual employees is also sometimes changed as part of this procedure.