Side Note: Postings


Secondment of foreign artists by employers having their headquarters in an EEA state

Companies having their operating headquarters in an EEA member state have to notify the secondment of foreign artists to the Central Coordination Unit (Zentrale Koordinationsstelle, ZKO) at the Federal Ministry of Finance. Notifications of secondment are made in implementation of Directive 96/71/EC on the posting of workers, and the fiscal police may check compliance with Austrian pay and work conditions. This is to avoid wage and social dumping. The Central Coordination Unit will forward the notification to the Public Employment Service if the employer is headquartered in an EEA country, but the posted artists originate from one of the following countries:

  • Croatia
  • Third countries (non-EEA, except Switzerland)

The Public Employment Services will issue a confirmation of posting if

  • The posted worker is properly employed in the seconding state, and
  • is employed according to the Austrian pay and work conditions during secondment.

The Public Employment Service will disallow a secondment if one of the above requirements is not met. 

Form ZKO3

Please note

You should obtain detailed information prior to a secondment. The rules and time limites in the individual EEA member states often differ.

Secondment platform

Central Coordination Unit (ZKO) information page

In addition to the notification of secondment, an A1 form has to be filed with the social security institution in the country where the company is headquartered. See Social Security – A1 Form

Secondment of foreign artists by employers having their headquarters in a non-EEA (non-EU) state

A secondment refers to a situation where foreign companies which do not have operating headquarters in Austria post their staff to Austria to carry out a specific task. Such work is generally based on a contractual engagement between the foreign company and the principal in Austria. For secondments, generally a secondment authorisation is required, and if they exceed a period of four months, an employment permit, which must be applied for by the Austrian organiser. For secondments, a visa is always required, even if the posted staff members are citizens of countries who do not require a tourist visa.

Foreign nationals who are posted for cultural activities based on intergovernmental cultural agreements or for ensemble guest performances at a theatre do not require a secondment authorisation or employment permit, provided that the ensemble guest performance does not last longer than one week. In this case, a notification by the organiser sent to the regional Public Employment Service office is sufficient.

For instance, a guest performance by a foreign opera at an Austrian opera house is considered an ensemble guest performance. The organiser's notification covers the entire staff posted for such a guest performance in Austria.

Whether the activities of a foreign national qualify as employment under an intergovernmental cultural agreement is to be assessed on a case-by-case basis according to what is laid down in the relevant agreement. The existing cultural agreements cover in particular scientific, teaching, technical and artistic staff.