Side Note: Postings


Posting of foreign artists by employers based in an EEA state

Companies having their operating headquarters in an EEA member state are required to notify the posting of foreign artists to the Central Coordination Unit (Zentrale Koordinationsstelle, ZKO) at the Federal Ministry of Finance. Notifications of secondment are made through implementation of Directive 96/71/EC on the posting of workers. The financial police may check compliance with Austrian pay and work conditions in order to avoid wage and social benefits 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 for the duration of the posting.

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

Form ZKO3

Please note

You should obtain detailed information prior to a posting. Regulations and time limits often differ in the individual EEA member states.

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 based. See Social Security – A1 Form

Posting of foreign artists by employers based 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. It is generally based on a contractual engagement between the foreign company and the principal in Austria. For postings, generally a secondment authorisation is required. If exceeding a period of four months, an employment permit must be submitted by the Austrian organiser. Secondments always require a visa, even if the posted staff members are citizens of countries which 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 example, a guest performance by a foreign opera company at an Austrian opera house is considered an ensemble guest performance. The organiser's notification covers the entire company staff posted for said 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 set down in the respective agreement. Existing cultural agreements cover in particular scientific, teaching, technical and artistic staff.