Austria Wage Dumping Act

Overview

The Wage and Social Dumping Act (Lohn- und Sozialdumping-Bekämpfungsgesetz – LSD-BG) represents a cornerstone of Austrian labor law, specifically designed to counteract the detrimental practices of wage and social dumping. Its primary purpose is to ensure that all workers performing services in Austria, regardless of their origin, receive the remuneration to which they are legally entitled under Austrian law, collective bargaining agreements, or statutory regulations. This legislative effort is crucial for maintaining fair competition among businesses and protecting workers from exploitation, particularly in the context of cross-border service provision. The Act aims to prevent situations where companies gain an unfair competitive advantage by underpaying their employees or by circumventing social security obligations. Historically, Austria first introduced measures against wage and social dumping in May 2011, integrating them into the Employment Contract Law Adaption Act (Arbeitsvertragsrechts-Anpassungsgesetz – AVRAG) and the Temporary Employment Act (Arbeitskräfteüberlassungsgesetz – AÜG). However, recognizing the growing complexity and the need for a more comprehensive and consolidated approach, the Austrian Parliament enacted the standalone LSD-BG, published as Federal Law Gazette I No. 44/2016, which officially came into force on January 1, 2017. This legislative evolution was significantly influenced by the implementation of various European Union directives, including the Posted Workers Directive (96/71/EC), its Enforcement Directive (2014/67/EU), and the revised Directive (2018/957/EU). The Act reflects Austria's commitment to upholding high labor standards and ensuring the effective application of EU principles regarding the free movement of services while safeguarding workers' rights. Key innovations of the LSD-BG include the explicit definition of wage and social dumping, the establishment of clear notification requirements for foreign employers posting workers to Austria, and the introduction of robust administrative penalties for non-compliance. The Act shifted from a system where penalties were often calculated per affected employee to a more nuanced approach, often based on the offense itself, though severe underpayment can still lead to very high fines. It also clarified the scope of application and introduced certain exemptions for specific types of postings, such as highly paid employees or short-term intra-group assignments, to reduce administrative burdens where the risk of dumping is low. These measures collectively aim to create a more transparent and enforceable framework for fair wages and working conditions, thereby strengthening the fight against illicit labor practices and promoting a level playing field for all economic actors in Austria.

Definitions

The Wage and Social Dumping Act (LSD-BG) provides crucial definitions to delineate the scope and application of its provisions, particularly concerning fair remuneration and cross-border employment. Central to the Act is the concept of 'wage dumping' (Lohndumping), which refers to the practice of underpaying employees, meaning paying them less than the remuneration they are legally entitled to according to Austrian law, regulations, or applicable collective bargaining agreements (Kollektivverträge). This definition encompasses all components of remuneration, including not only the basic wage but also overtime premiums, allowances, bonuses, and special payments such as the 13th and 14th monthly salaries, which are customary in Austria. The Act explicitly states that an employer commits an offense if they fail to provide at least this minimum entitled remuneration. 'Social dumping' (Sozialdumping) extends beyond mere underpayment to include the non-compliance with social security provisions and other social welfare regulations. This practice allows companies to gain an unfair competitive advantage by evading their obligations regarding social insurance contributions, thereby undermining the social security system and distorting competition. The LSD-BG aims to combat both wage and social dumping to protect the integrity of the Austrian labor market and social system. The Act also defines 'posted workers' (entsandte Arbeitnehmer) as individuals who are temporarily sent by their employer from another country to perform work in Austria, and 'hired-out workers' (überlassene Arbeitnehmer) as those provided by a temporary employment agency to a user undertaking in Austria. These distinctions are critical for determining the specific notification, documentation, and wage obligations that apply to foreign employers. Furthermore, the Act clarifies what constitutes 'remuneration' (Entgelt) in the Austrian context, emphasizing that it includes all elements of pay that an employee is entitled to receive for their work. This comprehensive definition is vital for ensuring that employers cannot circumvent the law by disaggregating pay components or by only paying a basic rate while omitting other mandatory benefits. The concept of 'comparable work' is implicitly addressed through the requirement to adhere to collective bargaining agreements, which typically classify work based on industry, qualifications, and experience, thereby ensuring that workers performing similar tasks receive similar pay. The LSD-BG's detailed definitions are instrumental in providing a clear legal basis for enforcement actions and in guiding employers on their compliance responsibilities, thereby fostering a transparent and equitable wage environment.

Covered Employers

The Wage and Social Dumping Act (LSD-BG) applies broadly to all employers operating within Austria, encompassing both domestic Austrian companies and foreign employers who post or hire out workers to Austria. This comprehensive scope is fundamental to the Act's objective of ensuring fair wage conditions and preventing unfair competition across the entire Austrian labor market. Specifically, foreign employers established in an EU Member State, an EEA State, or Switzerland are subject to the Act's provisions when they post workers to Austria for temporary service provision. The law also extends to employers from third countries, though additional immigration and work permit requirements may apply to their workers. There are no general size thresholds for employers to be covered by the LSD-BG; its core provisions regarding minimum remuneration apply universally. However, the Act does include specific exemptions for certain categories of workers and postings, which were refined in amendments, particularly in 2021. For instance, temporary intra-group postings of skilled workers for specific tasks such as delivery, commissioning, maintenance, or training related to machinery, equipment, and IT systems may be exempt from certain notification obligations under specific conditions. Similarly, workers posted for research and development, training, project planning, business consulting, controlling, or collaboration within central management departments of a company group, for a maximum of two months per calendar year, can also benefit from exemptions. A notable exemption introduced in 2017 and further clarified in 2021 applies to highly paid employees. As of 2024, employees earning a gross monthly salary of at least 120% of the maximum social security contribution base (which was €7,272 gross per month in 2024) are generally exempt from certain provisions of the LSD-BG. This exemption aims to reduce administrative burdens for highly skilled and well-compensated professionals where the risk of wage dumping is considered minimal. Despite these specific exemptions, the overarching principle remains that all workers in Austria must receive at least the legally mandated or collectively agreed-upon remuneration. The Act's broad coverage ensures that the fight against wage and social dumping is applied consistently across various sectors and employment relationships, including temporary workers, homeworkers, and agricultural and forestry workers.

Employee Rights

The Wage and Social Dumping Act (LSD-BG) significantly strengthens employee rights by guaranteeing access to fair remuneration and providing mechanisms for redress. A fundamental right enshrined in the Act is the entitlement of every employee working in Austria to receive at least the minimum remuneration stipulated by Austrian law, regulations, or the applicable collective bargaining agreement (Kollektivvertrag). This includes all components of pay, such as basic wages, overtime pay, allowances, bonuses, and special payments like the 13th and 14th monthly salaries. This right applies equally to domestic workers and those posted or hired out from foreign countries, ensuring a level playing field and preventing exploitation. Employees also have the right to information and the ability to lodge complaints if they suspect underpayment or non-compliance with other provisions of the Act. While the LSD-BG itself does not explicitly detail a direct individual right to "wage discussion," the robust enforcement mechanisms and the clear legal entitlement to minimum wages implicitly support an employee's ability to challenge inadequate pay. Workers can report suspected violations to the competent authorities, such as the Austrian Labour Inspectorate (Arbeitsinspektorat), the Austrian Health Insurance Fund (ÖGK), or the Financial Police (Amt für Betrugsbekämpfung). These bodies are tasked with investigating complaints and ensuring compliance. The Act also provides protection against retaliation for employees who report violations, encouraging them to come forward without fear of adverse consequences. Furthermore, the Act, in conjunction with other Austrian labor laws, ensures that employees have access to legal recourse through labor and social courts in cases of disputes over remuneration. While the LSD-BG primarily focuses on administrative penalties for employers, the underlying right to the correct wage can be pursued by employees through civil action. The emphasis on adherence to collective bargaining agreements means that employees can compare their wages and working conditions to established industry standards, providing a clear benchmark for their entitlements. This comprehensive framework of rights, coupled with strong enforcement, empowers employees to demand and receive fair treatment in the Austrian labor market.

Pay Transparency Requirements

While the Wage and Social Dumping Act (LSD-BG) is not primarily a pay transparency law in the sense of requiring salary ranges on job postings, it indirectly enforces a high degree of pay transparency through its strict requirements for adherence to collective bargaining agreements and the obligation for employers to maintain comprehensive wage documentation. The core principle of the LSD-BG is that every employee must receive at least the remuneration specified in the applicable collective agreement or statutory regulation. This means that the pay scales and structures established in these agreements effectively serve as publicly accessible benchmarks for minimum pay for various job classifications and industries. Employers are legally bound to these standards, and their compliance is subject to rigorous checks. For foreign employers posting workers to Austria, the Act mandates specific notification requirements that contribute to transparency. Before commencing work, these employers must notify the Central Coordinating Agency (ZKO) of the Federal Ministry of Finance (BMF) about the posting. This notification includes details about the posted workers, their employment conditions, and the expected duration of the assignment. While not a direct salary range disclosure to the public, this notification process provides authorities with essential information to verify compliance with Austrian wage standards. Furthermore, employers are required to keep wage documents readily available at the workplace or accessible electronically in German or English, which facilitates inspections and ensures that pay information can be transparently reviewed by enforcement bodies. The Act's focus on combating underpayment necessitates a transparent understanding of what constitutes the "entitled remuneration." This includes all components of pay, such as basic wages, overtime, allowances, and special payments. The detailed nature of collective bargaining agreements, which are publicly available, provides a de facto transparency regarding minimum pay for specific roles and qualifications. Although there isn't a direct mandate for employers to publish internal pay scales or salary ranges for all job postings, the legal obligation to adhere to these collective agreements and to provide comprehensive wage documentation upon request ensures that the principles of fair and transparent remuneration are upheld and verifiable by both employees and authorities.

Reporting & Audit Obligations

The Wage and Social Dumping Act (LSD-BG) imposes significant reporting and audit obligations on employers, particularly those posting or hiring out workers to Austria, to ensure compliance with Austrian wage and social security standards. Foreign employers from EU/EEA states or Switzerland must notify the Central Coordinating Agency (ZKO) of the Federal Ministry of Finance (BMF) before their workers commence activities in Austria. This notification, often submitted via the ZKO3 web form, must include details such as the identity of the posted worker, the duration and location of the posting, the nature of the work, and confirmation of adherence to Austrian wage and working conditions. For mobile workers in the transport sector, notification is required prior to their entry into Austria. Beyond initial notification, employers are required to maintain comprehensive wage documentation and records of hours worked. These documents, which include employment contracts, pay slips, proof of payment (e.g., bank transfer receipts), and records of wage classification, must be kept readily available at the workplace in German or English, or be electronically accessible to control authorities at the time of inspection. For mobile workers in the transport sector, these documents must be submitted to the Amt für Betrugsbekämpfung (Office for Combating Fraud) within 14 calendar days upon request, covering the month of inspection and the preceding month if the worker was active in Austria. Any subsequent changes to the original posting notification, such as changes in the place of work, must be reported without delay. Audit methodologies under the LSD-BG are rigorous and involve various enforcement bodies. The Austrian Financial Police (Finanzpolizei), the Austrian Health Insurance Fund (ÖGK), the Construction Workers' Holiday and Severance Pay Fund (BUAK) for the construction sector, and the Kompetenzzentrum LSDB (Competence Centre for Combating Wage and Social Dumping) conduct inspections. These audits involve checking the availability and accuracy of wage documentation, verifying that the paid wages meet the minimum requirements of collective agreements or statutory provisions, and ensuring compliance with social security obligations. The authorities have the power to demand documents, conduct on-site inspections, and interview workers. Failure to comply with these reporting and documentation obligations can lead to substantial administrative penalties, underscoring the importance of meticulous record-keeping and timely notifications.

Governance & Enforcement Bodies

The enforcement of the Wage and Social Dumping Act (LSD-BG) in Austria is a multi-agency effort involving several key governmental and quasi-governmental bodies, each with specific roles and responsibilities. The primary oversight and control functions are distributed among the Austrian Labour Inspectorate (Arbeitsinspektorat), the Financial Police (Finanzpolizei), the Austrian Health Insurance Fund (Österreichische Gesundheitskasse – ÖGK), and the Construction Workers' Holiday and Severance Pay Fund (Bauarbeiter-Urlaubs- und Abfertigungskasse – BUAK). These bodies work in coordination to ensure comprehensive coverage and effective enforcement across different sectors and types of employment. The Financial Police, operating under the Amt für Betrugsbekämpfung (Office for Combating Fraud), plays a central role in conducting on-site inspections and verifying compliance with wage and social dumping provisions, particularly for posted and hired-out workers who are not covered by the General Social Security Act (ASVG). The ÖGK is responsible for controlling companies that employ workers insured under the ASVG, ensuring that their wages meet the required standards. For the construction industry, the BUAK has specific authority to control and report violations related to wage and social dumping. The Kompetenzzentrum LSDB (Competence Centre for Combating Wage and Social Dumping) acts as a specialized unit, often in collaboration with the Financial Police, to conduct controls for non-ASVG employees, such as posted workers. The Labour Inspectorate also plays a crucial role in general labor law compliance, including aspects related to the LSD-BG. Complaints regarding suspected wage or social dumping can be filed with these competent authorities. The District Administrative Authorities (Bezirksverwaltungsbehörden) are responsible for imposing administrative penalties based on the findings of these control bodies. The Central Coordinating Agency (Zentrale Koordinationsstelle – ZKO) of the Federal Ministry of Finance (BMF) is the designated body for receiving notifications from foreign employers posting workers to Austria. This agency acts as a central hub for information, forwarding relevant data to other enforcement bodies, such as the Public Employment Service (AMS) for third-country nationals. This integrated approach ensures that information is shared efficiently among authorities, facilitating a coordinated and robust response to violations of the LSD-BG.

Monitoring & Evaluation

Monitoring and evaluation under the Wage and Social Dumping Act (LSD-BG) are conducted through a systematic framework of inspections, complaint investigations, and ongoing regulatory adjustments. The primary method of monitoring compliance is through regular and unannounced inspections carried out by the designated enforcement bodies, including the Financial Police, the Austrian Health Insurance Fund (ÖGK), and the Construction Workers' Holiday and Severance Pay Fund (BUAK). These inspections can occur at any workplace in Austria where employees are performing services, including construction sites, factories, and offices. The authorities are empowered to demand access to premises, inspect wage documentation, review time records, and interview employees and employers to verify adherence to the Act's provisions. Complaint investigation procedures are initiated when individuals, trade unions, or other organizations report suspected instances of wage or social dumping. These reports trigger investigations by the relevant control authorities, who then gather evidence, conduct interviews, and assess the employer's compliance with minimum wage requirements and social security obligations. The Act provides for protection against retaliation for employees who file complaints, encouraging a proactive reporting environment. The findings of these investigations form the basis for potential administrative penalty proceedings initiated by the District Administrative Authorities. Audit frequency is not explicitly defined as a fixed schedule for all employers but is rather driven by risk assessments, industry focus, and the receipt of complaints. Sectors with a higher prevalence of cross-border service provision, such as construction and transport, often face more frequent and intensive controls. The evaluation criteria for compliance primarily revolve around whether employees receive the full remuneration stipulated by law, regulation, or collective bargaining agreement, and whether all required documentation (e.g., posting notifications, wage records, social security documents) is correctly maintained and readily available. The effectiveness of the Act is also continuously evaluated through legislative amendments, such as those in 2021 and 2024, which refine its scope, clarify definitions, and adjust penalty provisions in response to practical challenges and evolving EU legal requirements.

Enforcement & Penalties

The Wage and Social Dumping Act (LSD-BG) establishes a robust system of enforcement and significant penalties to deter violations and ensure compliance with Austrian wage and social security standards. The Act moved away from a strict cumulative penalty system (per employee) to a more offense-based approach, though the severity of underpayment remains a key factor in determining fines. For instances of underpayment, where an employer fails to pay the remuneration due to an employee according to law, regulation, or collective bargaining agreement, administrative fines can be substantial. The penalty range for underpayment is tiered, with fines potentially reaching up to €400,000 in extremely severe cases, regardless of the number of employees affected by the administrative violation. Beyond underpayment, the LSD-BG also imposes penalties for various formal offenses. Failure to comply with notification requirements for posted or hired-out workers, or failure to keep the necessary reporting documents readily available, can result in administrative fines of up to €20,000. Obstruction of controls, such as refusing access to the workplace, withholding information, or hindering inspections, carries penalties of up to €40,000. Not submitting required documentation despite being requested by control authorities is also subject to penalties. These fines are imposed by the District Administrative Authorities (Bezirksverwaltungsbehörden). In addition to monetary penalties, the Act provides for other enforcement measures. In cases of repeated or severe violations, particularly those involving underpayment or obstruction of controls, the District Administrative Authority can prohibit the employer from providing services in Austria for a period ranging from one to five years. Furthermore, authorities can demand provisional collateral (Sicherheitsleistung) to ensure the payment of administrative penalties, or even freeze payments to contractors or hirers. Employers have the right to appeal administrative penalty decisions through the Austrian administrative court system. The Act also includes provisions for "straffreiheit" (exemption from punishment) if the employer demonstrably pays the full outstanding remuneration difference before being formally requested to do so by the authorities, provided other conditions are met. This comprehensive penalty regime underscores Austria's serious commitment to combating wage and social dumping.

Relationship to Other Laws

The Wage and Social Dumping Act (LSD-BG) operates within a complex legal landscape, interacting with and complementing various other Austrian and European Union laws. Its foundational principles are deeply intertwined with the Austrian Labour Code (Arbeitsrecht), particularly the Employment Contract Law Adaption Act (Arbeitsvertragsrechts-Anpassungsgesetz – AVRAG) and the Temporary Employment Act (Arbeitskräfteüberlassungsgesetz – AÜG). Prior to 2017, the provisions against wage and social dumping were integrated into these acts, and while the LSD-BG now stands as a separate law, it continues to draw upon and influence the broader framework of Austrian employment law. Collective Bargaining Agreements (Kollektivverträge) are central to the LSD-BG, as the Act mandates adherence to the minimum remuneration levels and working conditions stipulated in these agreements, which are negotiated between employer associations and trade unions. At the European Union level, the LSD-BG is a direct implementation of several key directives. It transposes the provisions of the original Posted Workers Directive (Directive 96/71/EC), which sets out the minimum terms and conditions of employment for workers posted across borders within the EU. Furthermore, it incorporates the requirements of the Enforcement Directive (Directive 2014/67/EU), which aims to improve the implementation and enforcement of the Posted Workers Directive, particularly concerning administrative cooperation and the fight against circumvention. The most recent significant amendments to the LSD-BG, effective from September 1, 2021, were made in implementation of the revised Posted Workers Directive (Directive 2018/957/EU), which introduced stricter rules for long-term postings and the principle of "equal pay for equal work at the same place." This means that after 12 (or 18) months, posted workers are generally entitled to all terms and conditions of employment applicable in the host Member State, not just the minimum mandatory ones. The LSD-BG also interacts with Austrian social security legislation, such as the General Social Insurance Act (Allgemeines Sozialversicherungsgesetz – ASVG), as compliance with social security contributions is a key aspect of preventing social dumping. In the construction sector, it works in conjunction with the Construction Workers' Leave and Severance Pay Act (Bauarbeiter-Urlaubs- und Abfertigungsgesetz – BUAG), with the BUAK playing a specific enforcement role. While the LSD-BG primarily focuses on administrative penalties, it complements the civil law remedies available to employees under general labor law for claiming unpaid wages. In cases of conflict, EU law generally takes precedence, and the LSD-BG has been continuously adapted to ensure its conformity with European legal requirements and European Court of Justice (ECJ) case law.

International Context

The Austrian Wage and Social Dumping Act (LSD-BG) is deeply embedded within the broader international and European legal framework, serving as a national implementation of key European Union directives and aligning with fundamental International Labour Organization (ILO) conventions. Its very existence is a direct response to the challenges posed by the free movement of services within the EU, aiming to prevent a "race to the bottom" in labor standards. The Act specifically transposes and enforces the provisions of the EU Posted Workers Directive (Directive 96/71/EC), its Enforcement Directive (Directive 2014/67/EU), and the revised Directive (2018/957/EU). These directives establish a common set of rules to ensure that workers posted to another EU Member State enjoy the same minimum terms and conditions of employment as local workers, thereby preventing unfair competition and protecting workers' rights across borders. Austria's commitment to combating wage and social dumping also reflects its adherence to core ILO conventions. While not explicitly cited in the Act, the principles underlying the LSD-BG are consistent with ILO Convention No. 100 on Equal Remuneration, which calls for equal remuneration for men and women for work of equal value, and ILO Convention No. 111 on Discrimination (Employment and Occupation), which aims to eliminate discrimination in employment. The LSD-BG, by ensuring that all workers in Austria receive at least the collectively agreed or statutory minimum wage, contributes to the broader goal of fair labor practices and decent work, which are central to the ILO's mandate. The Act's provisions on documentation, notification, and enforcement also align with the spirit of ILO Convention No. 94 on Labour Clauses (Public Contracts), which promotes fair labor conditions in public procurement. Globally, the fight against wage and social dumping is a growing trend, particularly in regions with high labor mobility. The LSD-BG positions Austria as a leader in robustly implementing measures to protect its labor market from exploitative practices. The continuous amendments to the Act, driven by evolving EU directives and practical experience, demonstrate a dynamic approach to addressing these complex issues. The exemptions for certain highly paid or short-term intra-group postings, for example, reflect a balance between administrative burden reduction and the core objective of preventing dumping, a balance that many other countries grappling with similar issues are also seeking to achieve. This ongoing adaptation ensures that Austria's legal framework remains effective and relevant in a constantly changing international labor environment.

Implementation Timeline

Date	Milestone	Status
2011-05-01	Initial provisions against wage and social dumping integrated into AVRAG and AÜG came into force.	In Force
2016-06-13	Publication of the standalone Wage and Social Dumping Act (LSD-BG) as Federal Law Gazette I No. 44/2016.	Published
2017-01-01	The standalone LSD-BG (BGBl. I Nr. 44/2016) officially entered into force, consolidating previous provisions.	In Force
2017-01-30	Exemptions for highly paid employees (e.g., 125% of 30-times max daily contribution basis) and certain intra-group postings became effective.	In Force
2021-09-01	Significant amendments to the LSD-BG (BGBl. I Nr. 174/2021) entered into force, implementing Directive (EU) 2018/957, revising scope, penalties, and long-term posting rules.	In Force (Amended)
2022-07-20	Further amendments to specific sections, e.g., § 22 regarding wage documentation, entered into force (BGBl. I Nr. 111/2022).	In Force (Amended)
2024-04-17	National Council approved a further Novelle (amendment) to the LSD-BG, addressing EU conformity and enforcement issues for cross-border transport.	Approved (Awaiting Entry/In Force)
2024-04-22	Bundesrat (Federal Council) received the report on the 2024 amendment.	Under Review
2024-07-01	Exemption threshold for highly paid employees adjusted to €7,272 gross monthly salary (120% of max SV contribution base).	In Force

Compliance Checklist

Requirement	Action Required	Deadline
**Minimum Wage Adherence**	Ensure all employees receive at least the remuneration stipulated by Austrian law, regulations, or applicable collective bargaining agreements, including all components (basic wage, overtime, allowances, 13th/14th salaries).	Ongoing
**Posting Notification (ZKO3)**	Foreign employers must notify the Central Coordinating Agency (ZKO) of the Federal Ministry of Finance (BMF) before workers commence work in Austria.	Prior to start of work (or prior to entry for mobile transport workers)
**Contact Person Designation**	Foreign employers must designate a contact person in Austria for liaison with authorities.	During posting period
**Wage Documentation Readiness**	Keep employment contracts, pay slips, proof of payment, wage classification records, and time records readily available at the workplace in German or English, or electronically accessible.	During posting period and for specified retention periods
**Submission of Wage Documents (Transport)**	For mobile workers in transport, submit wage documents to the Amt für Betrugsbekämpfung within 14 calendar days upon request.	Within 14 days of request
**Social Security Documentation**	Ensure A1/E101 documents or equivalent are available for posted workers.	During posting period
**Work Permit (Third-Country Nationals)**	For third-country nationals, ensure official work permits in the country of domicile (if required) and appropriate Austrian residence/work permits are in place.	Prior to start of work
**Reporting Changes**	Notify the ZKO of any changes to the original posting notification (e.g., change of workplace) without delay.	Without delay
**Cooperation with Authorities**	Cooperate fully with control authorities (Financial Police, ÖGK, BUAK) during inspections and provide all requested information and documents.	Upon request/inspection
**Long-Term Posting Conditions**	For postings exceeding 12 (or 18 with reasoned notification) months, ensure all terms and conditions of employment applicable in Austria are applied if more favorable.	After 12/18 months of posting
**Exemption Verification**	If claiming exemptions (e.g., for highly paid employees or specific intra-group postings), ensure all conditions for the exemption are strictly met and documented.	Ongoing
**Remediation of Underpayment**	If underpayment occurs, demonstrably pay the full outstanding remuneration difference to the employee before formal request by authorities to potentially avoid penalties.	Before formal request by authorities

Sources and References

Source	Type
Bundesrecht konsolidiert: Lohn- und Sozialdumping-Bekämpfungsgesetz § 22, tagesaktuelle Fassung - RIS	official
Bundesrecht konsolidiert: Lohn- und Sozialdumping-Bekämpfungsgesetz § 29, Fassung vom 06.10.2024 - RIS	official
Lohn- und Sozialdumping-Bekämpfungsgesetz; Arbeitsvertragsrechts-Anpassungsgesetz, Arbeitskräfteüberlassungsgesetz u.a., Änderung (1111 d.B.) | Parlament Österreich	government
Lohn- und Sozialdumping-Bekämpfungsgesetz: Nationalrat beschließt Novelle mehrheitlich (PK0377/17.04.2024) | Parlament Österreich	government
Lohnkontrolle - Sozialministerium	government
Maßnahmen gegen Lohn- und Sozialdumping - Sozialministerium	government
Lohn- und Sozialdumping: Begriff und Überprüfung - WKO	government
Lohn- und Sozialdumping: Strafen und Haftungen für Auftraggeber - WKO	government
Posting and hiring out of workers - Migration.gv	government
EU posting confirmation - Migration.gv	government
Lohn- und Sozialdumping-Bekämpfungsgesetz - Österreichische Gesundheitskasse	government
Lohn- und Sozialdumping-Bekämpfungsgesetz (1076 d.B.) | Parlament Österreich	government