General Social Security System

For example, if a person works in Austria and also resides there, an activity carried out in parallel in Germany must also be subject to Austrian legislation in accordance with the provisions of Regulation 1408/71 or Regulation 883/2004.

With regard to social security contributions, assessment under insurance law, etc., the Austrian social security provisions then apply to both gainful activities.

In these cases, the German company must also register the person working in Germany for compulsory insurance in Austria and settle the corresponding contributions.
In this regard, all provisions of Austrian registration, insurance and contribution law must be observed by the employer.

Below is a brief overview of the main aspects of the provisions to be complied with: 

see Compulsory Insurance  and General Law on Social Insurance (ASVG)

Zuletzt aktualisiert am 14. November 2022