Documents to be submitted and other obligations to cooperate, controls and enforcement costs

The obligations mentioned below apply to a posting party even if it is exempt from the reporting obligations.

Documents to be kept

During the entire duration of the posting, the following documents must be carried or otherwise kept available and must be presented or handed over to the control bodies upon request:

• ID or passport;
• Employment contract (or other equivalent document) in German;
• Agreements on secondment allowances and expense allowances in German;
• Form A1 (or other equivalent document) issued by the competent social security institution;

Further obligations to cooperate during inspections

The posting employer shall, upon request, make available or deliver to the control bodies all other documents necessary for monitoring compliance with the posting law. The control bodies must be allowed access to the place of deployment of the posted worker and to carry out the necessary control measures.

As a rule, the following documents in particular are requested for a material control:

• Employment contract or another form of information according to § 1173a Art. 27 para. 3 ABGB in German language;
• any agreements on secondment allowances and expense allowances in German;
• a certificate from the competent social insurance agency stating that the posted employee is covered by social insurance (Form A1), in the original;
• individual hourly reports: hours worked (daily, weekly, monthly) per employee (hours worked showing target/actual hours, vacations and public vacations as well as absences). The hourly reports must be signed personally by the employees. The paid travel time must be shown separately;
• detailed payroll records of the employees. Wage payment must be documented (with bank/payment receipts or receipts personally signed by the employee);
• Documents of expenses: Lunch allowances, mileage allowances (travel expenses), any posting allowances, and travel allowances. If the expenses are not shown in the payslips and paid out together with the salary, the payments must be documented with receipts personally signed by the employee.

Execution costs

For postings in industries where a generally binding declared collective labor agreement (aveGAV) applies, the posting company is obliged to pay the enforcement costs imposed on employers and employees in the aveGAV. These costs are invoiced to the posting company by the Central Joint Commission (ZPK).

Special Provisions for Indirect Staff Leasing

If a foreign company hires out an employee to a foreign assignment company and the latter posts the employee to Liechtenstein, this constitutes indirect personnel hiring (piggyback posting). In these cases, the company of assignment is the employer obliged to cooperate within the meaning of Art 6b of the Posted Workers Act. Accordingly, it must ensure that the documents requested by the supervisory bodies are submitted, even if they are documents of the hiring company. The indirect hiring out of personnel from Switzerland is prohibited.