If school/university students are employed during holidays as regular employees with personal and economic dependence in return for remuneration, they shall as employees be subject to compulsory insurance from the Austrian General Social Security Act (ASVG).
The employee position signifies in particular that the school/university student is committed to personal work performance, follows instructions regarding working hours, place of work and work behaviour, is subject to the relevant monitoring and is integrated in the business organisation.
- For these employees, the respective wage-influencing (collectively agreed) regulations shall apply.
- The social security contributions at least shall be paid from the remuneration due (and from special payments).
- The contributions shall be calculated with reference to the worker or employee group of employees. If the income earned lies below the low income threshold (2023: 500.91 Euro), then the marginal worker or marginal employee group of employees shall apply.
- If the employment lasts longer than one month, the employer shall make payments to the company pension plan (pension contributions).
Every employed person (fully and partially insured) shall be registered by the employer before starting work with the appropriate health insurance provider. If an on-site registration has been submitted, then an electronic registration shall be completed within seven days of the start date of the compulsory insurance.
A deregistration shall be submitted within seven days of the compulsory insurance lapsing.
- Work for children and young people (→ Work Inspectorate)German text
- Brochure: "Beschäftigung von Kindern und Jugendlichen" (→ Work Inspectorate)German text
- Association of Austrian Social Insurance Institutions
- Federal Ministry of Labour and Economy