3 things to consider when placing self-employed workers in Austria:
1️⃣ Trade licence requirement
Freelancers in Austria must obtain a trade licence (Gewerbeberechtigung) before they can legally operate. This depends on the type of work being carried out, so it’s important to confirm whether the activity falls under regulated or unregulated trade.
2️⃣ Misclassification risk is taken seriously
Austria has strict rules around genuine self-employment. If the worker is controlled by the client (set hours, supervision, exclusivity), authorities may deem them an employee which can lead to backdated taxes and social security liabilities.
3️⃣ Social security and tax registration
Self-employed workers must register for tax and usually with SVS (Social Insurance for the Self-Employed). Contributions cover health insurance, pension and accident insurance, so these costs need to be factored in from the start.
