104. Federal law amending the Construction Workers 'Holiday and Abortion Act, the Labour force transfer act, the Foreigners Employment Act, the Income Tax Act 1988, and the Construction Workers' Bad Weather Compensation Act 1957

The National Council has decided:

Article 1

Modification of the construction worker-Holiday and Abortion Act

The Construction Workers ' Vacations and Abortion Act, BGBl. No. 414/1972, as last amended by the Federal Act BGBl. I n ° 143/2004, shall be amended as follows:

1. § 6 (1) to (3) are:

" (1) As a reference week, a calendar week shall apply, in which periods of employment according to § 5 shall fall on five working days.

(2) The condition set out in paragraph 1 shall also be deemed to be fulfilled in those cases where, as a result of a different distribution of normal working hours, work is carried out on less than or more than five working days.

(3) periods of employment which are due to the beginning or end of the employment relationship; of the period in accordance with § 5 lit. c during the calendar week or due to the dismise of individual working days, which do not include the employer's obligation to pay, do not include a full calendar week, together with other such periods of employment, and from that shall be taken into account in full weeks of expectation. "

2. In § 13k paragraph 3, the parenthesis shall be "(§ § 21a (3) to (7), 22, 23, 25, 25a, 27, 28, 29)" by the parenthesis expression "(§ § 21a (2) last sentence and para. 3 to 7, 22, 23, 25, 25a, 27, 28, 29)" replaced.

3. In accordance with § 18, the following § 18a and title shall be inserted:

" Authorisation

Section 18a . The holiday and terminal office is authorized to provide limited liability companies for the provision of services which are related to the performance of their legal tasks and which are in the interest of the The scope of this Federal Law is covered by employees and employers. improve, support or supplement the relevant representations of interests. "

(4) The following sentence is added to section 21a (2):

" For parts of weeks of application (weeks of employment) pursuant to section 6 (3) as well as parts of the waiting period, which arise from the end or the beginning of the calendar month this week, surcharges shall be made on a daily basis, with a working day for each working day. Fifths of the weekly surcharge shall be made. "

Article 21a (4) reads as follows:

" (4) The agreed weekly working time, on average, falls below the statutory normal working time or a shorter normal working time established by standards of collective redress (part-time agreement), which is increased in accordance with paragraph 3. To multiply the collective contractual hourly wage by the number of weekly working hours applicable to the employee on the basis of the agreement, and the product by the number of the other employees of the holding to divide regular weekly working hours. "

6. § 21a (8) reads:

'(8) The amount of the surcharge to be calculated for the individual worker shall be calculated in euro, rounded to two decimal places.'

Section 22 (4) reads as follows:

"(4) The period of award shall comprise one calendar month each."

8. Section 22 (6) is deleted.

9. § 24 with headline reads:

" Employee Information

§ 24. The holiday and terminal box office shall inform each employee, in particular, of the following points on a quarterly basis:

1.		Periods of employment, which were recognised in the last quarter as a result of the claims made by the construction workers ' holiday and the terminal,
2.		Claims and entitlements resulting from the recorded employment times at the end of the quarter. "

10. In accordance with § 33c, the following section VIb, including the heading, is inserted:

" Section VIb

Special provisions for holidays in the case of posting

Scope

§ 33d. (1) The provisions of this section shall apply to the employment of employees within the meaning of section I, which are provided by an employer without a registered office in Austria

1.		on the continuing work performance or
2.		in the framework of a labour force transfer
to be sent to Austria.

(2) The posting within the meaning of this Act also applies to the employment of employees within the meaning of section I with the usual place of work in Austria, which is taken up by an employer without a registered office in Austria for work in Austria. .

Holiday entitlement

§ 33e. Without prejudice to the law applicable to the employment relationship, a worker in accordance with § 33d shall be entitled to paid leave in accordance with Section II for the duration of the posting to Austria.

Holiday pay

§ 33f. (1) During the holiday period, the employee is entitled to the holiday charge (holiday allowance plus holiday grant). The provisions of Section II shall be applied to the extent that nothing else is determined below.

(2) The claim shall be based on the extent of those rights for which the employer departs the surcharges fixed in accordance with § 21. This claim is directed against the holiday and deferment.

(3) In the case of holiday consumption during the posting, the employee shall make the right to claim the right of leave and the terminal under the proof of the holiday agreement as provided for in paragraph 2. The employer may submit the claim pursuant to paragraph 2 for the employee at the time of the leave of leave and the terminal under the proof of the holiday agreement. The holiday fee is to be paid directly to the employee. This also applies to the case of the holiday consumption by the employee within six months of the termination of the posting, provided that the employment relationship with the posting employer is still maintained.

(4) Where no holiday is claimed in accordance with paragraph 3, the employee shall be entitled to compensation in the extent of the already acquired rights, if he has not been in any employment relationship for at least six months, to which he/she has been entitled to Federal law applies. The claim is directed against the holiday and terminal office and is to be asserted by the employee. If the employee is newly sent to Austria before the due date of the entitlement to compensation, or if he or she otherwise enters into a working relationship under this Federal Act, the claims on holiday pay shall be paid to the holiday and Terminal deducted from the terminal.

(5) In order to assert a right to a holiday pay, the claims based on reasonable circumstances (the existence of an employment relationship subject to this federal law, duration of employment in Austria) must be proven. If the holiday charge is claimed for a six-week holiday, the periods of employment which are based on these courtesy entitlement, even if they have been provided abroad, must also be proved.

(6) In the event of an entitlement to a holiday pay, the holiday and the terminal has to inform both the employee and his employer about:

1.		the amount of the holiday pay,
2.		Payment of the holiday pay,
3.		Number of vacation days financed with it.

Reporting obligation

§ 33g. (1) An employer who employs employees within the meaning of § 33c shall be subject to the obligation to notify the holiday and to the terminal in accordance with § 22. The initial notification pursuant to section 22 (1) shall include:

1.		the name and address of the employer;
2.		in the case of a posting within the framework of a labour force transfer, the name and address of the person employed;
3.		the name of the representative responsible for the exercise of the right of instruction of the employer to the posted workers,
4.		Name and address of the domestic contracting authority (general contractor),
5.		Names, addresses, dates of birth and social security numbers of workers posted to Austria,
6.		Start and expected duration of employment in Austria,
7.		Actual termination of employment in Austria,
8.		the level of remuneration due to individual workers;
9.		Place of employment in Austria (also other places of use in Austria),
10.		the nature of the activity and use of the worker.

(2) For the obligation to register for the first time in accordance with § 22 (1) of an employer with registered office in another Member State of the European Economic Area, the following shall apply in the case of a posting for the provision of a continued work performance § 7b (3) and (4). Labour Contract Law Adaptation Act (AVRAG), BGBl. No 459/1993, as amended. In the case of a posting within the framework of a labour force transfer, § 17 (2) and (3) of the German Labour Force Transfer Act (AÜG), BGBl. No 196/1988, as amended. The refund of the notification pursuant to § 7b (3) and (4) AVRAG or § 17 (2) and (3) of the AÜG shall be deemed to be the first notification in accordance with section 22 (1). As a result, the employer has to report notifications in accordance with § 22 (2) and (3).

(3) An employer who has no registered office in another Member State of the European Economic Area shall provide an initial notification as referred to in paragraph 1, so the holiday and terminal box shall have a copy of that report

1.		to the Central Coordination Office for the Control of Illegal Employment in accordance with the Foreigners Employment Act and the Labour Contract Law Adaptation Act of the Federal Ministry of Finance,
2.		to the regional office of the Labour Market Service, in which the place of employment is located,
3.		in the case of a posting within the framework of a labour force transfer to the competent commercial authority
shall be transmitted.

(4) The commissioner pursuant to paragraph 1 Z 3 shall be deemed to be an authorized representative within the meaning of Section 8a of the Delivery Act, BGBl. No 200/1982, as amended, whether or not it has a main residence in Germany, to the extent that the service of documents within the meaning of Section 1 (1) of the Delivery Act to the employer in the country or in the absence of such documents convention abroad cannot be carried out.

The direction of the surcharges

§ 33h. (1) § 21a, § 22 (4) to (5) and § 25 (1) and (2) apply to the payment of the surcharges.

(2) If the employer does not comply with the obligation to pay the surcharge, the holiday and terminal box office shall have the right to claim the open surcharges in the court. The holiday and terminal box office shall be called to take all necessary and appropriate measures to bring in the benefits of the surcharge.

(3) The responsible court is the Labour and Social Court of Vienna.

Other social or holiday coffers

§ 33i. (1) The holiday and terminal box office is authorized, with comparable institutions based on law or collective agreement, in another country which has the right to leave the holiday and/or to take part in the holiday. (holidays or social funds) to conclude an agreement which has to take account of the following principles:

1.		the extent of paid annual leave in that country must be essentially the same as the annual leave measure in accordance with Article 4 (1);
2.		the involvement of the employer and the employee posted to Austria in the social or holiday scheme must remain fully maintained even during employment in Austria; in particular, it may be necessary to: employment in Austria does not result in a reduction in the employee's leave entitlement, the right to pay during the holiday or the employer's obligation to make a surcharge;
3.		the involvement of the employer and the employee posted to Austria in the social or holiday scheme shall exempt the employer from the obligation to pay the holiday and the terminal for the surcharge;
4.		the posted worker does not acquire any claims against the holiday and the terminal;
5.		Employers and employees who fall within the scope of the holiday regulations of this Federal Act and remain in the system of the holiday and terminal box office in accordance with § 1 (4), even if they are posted abroad, may be subject to the Leave entitlement is not included in the social or holiday insurance system (reciprocity).

(2) For the scope and duration of an agreement pursuant to paragraph 1, the employers concerned and their employees posted to Austria shall not be subject to the provisions of § § 33f (2) to (6) and (33h).

(3) The holiday and terminal box office is authorized to exchange the necessary data for the purpose of the enforcement and verification of compliance with an agreement with a foreign social or holiday insurance fund. This is data

1.		on the identity of the employer, including the mode of operation,
2.		on the identity of the worker, including its activities,
3.		concerning the inclusion in the holiday insurance procedure, including registration and logout.

(4) In the absence of an agreement in accordance with paragraph 1, an employer and its employees posted to Austria shall not be subject to the provisions of § § 33f (2) to (6) and (33h) if the employer and his/her post are posted to Austria Employees in the state of the employer's registered office are subject to a comparable social or holiday insurance scheme, which guarantees an annual entitlement to the annual leave of the year substantially equivalent to that of the annual leave. (1) (1) to (4) shall apply mutatily. "

11. § 35 together with headline reads:

" Transitional provision for the conversion of the award period

§ 35. The employee information in accordance with § 24 shall be made for the first time as of 30 June 2006. "

§ § § 37 and 39a respectively, together with the headline.

13. In § 40, the following paragraph 7 is inserted:

" (7) § § 18a and 33c to 33i in the version of the Federal Law BGBl. I No 104/2005 will enter into force on 1 September 2005. § § 37 and 39a expire on 31 August 2005. § 6 (1) to (3), 13k (3), (2), (2), (4) and (7), 22 (4) and (24) in the version of the Federal Law BGBl. I No 104/2005 will enter into force on 1 May 2006. Section 22 (6) shall not enter into force on 30 April 2006. '

Article 2

Amendment of the Labour Force Act on Labour Force

The Labour Force Transfer Act, BGBl. No. 196/1988, as last amended by the Federal Law BGBl. I n ° 111/2002, shall be amended as follows:

1. § 1 para. 2 Z 1 reads:

" 1.		the transfer of labour by the federal government, a country, a community or a community association; "

2. In § 10 (1), third sentence, after the expression "Collective contractual" the expression "or legally established" inserted.

3. In § 10 (3), after the expression "Collective contract" the expression "and a statutory scheme applicable to comparable workers" inserted.

4. § 17 (3) the following sentence is added:

"The competent commercial authority shall, in the case of construction activities, submit a copy of the report of the construction workers ' holiday and the terminal."

(5) The following paragraphs 9 and 10 are added to § 23:

" (9) § 10 (1) and (3) in the version of the Federal Law BGBl. I No 104/2005 will enter into force on 1 August 2005.

(10) § 17 (3) in the version of the Federal Law BGBl. I No 104/2005 will enter into force on 1 September 2005. '

Article 3

Amendment of the Foreigners Employment Act

The Foreigners Employment Act, BGBl. No. 218/1975, as last amended by the Federal Law BGBl. I n ° 103/2005, shall be amended as follows:

1. In § 27, the following paragraph 6 is inserted:

" (6) The regional offices of the labour market service have the construction workers-leave and exit terminal via employment permits and EU-posting confirmations according to § 18, which are granted for the employment of foreigners in the construction sector were to be informed. "

(2) In § 34, the following paragraph 29 is inserted:

" (29) § 27 (6) in the version of the Federal Law BGBl. I No 104/2005 will enter into force on 1 September 2005. '

Article 4

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I n ° 103/2005, shall be amended as follows:

1. § 41 (1) Z 3 reads:

" 3.		in the calendar year referred to in Article 69 (2), (3), (5), (6), (7) or (8), "

2. In § 69, the following paragraph 8 is added:

" (8) In the case of payment of references pursuant to Section 33f (1) of the Construction Workers-Holiday and Abortion Act, Federal Law Gazette (BGBl). No. 414/1972, in the version of the Federal Law BGBl. I n ° 104/2005, by the construction workers-leave-of-holiday and deferment, the payroll tax is to be calculated in accordance with § 70 para. 2 Z 1 in conjunction with § 67 (5). The construction workers ' holiday and terminal has to withhold and depart the payroll tax only if it exceeds the amount of 100 euros for the current calendar year. In order to take account of these references in the predisposition procedure, the construction workers ' holiday and terminal box office has up to 31. To issue a payroll (§ 84) and submit it to the tax office of the company's premises. "

Article 5

Amendment of the construction worker-Schlechtwetterentschädigungsgesetz 1957

The Construction Workers-Bad Weather Compensation Act 1957, BGBl. N ° 129, as last amended by the Federal Law BGBl. I n ° 77/2004, shall be amended as follows:

1. In Section 1 (1), the term " "Stukkateurbetriebe" Velvet.

2. In § 19, the following paragraph 3 is added:

" (3) § 1 para. 1 in the version of the Federal Law BGBl. I No 104/2005 will enter into force on 1 September 2005. '

Fischer

Bowl