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Self-employment and unemployment benefits under the Austrian Unemployment Insurance Act 08 – 10 February 2006 Budapest
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The social protection coverage of self- employed regarding unemployment in Austria Self-employed persons are in most cases not entitled to get unemployment benefits. Exception: Periods of unemployment insurance, which can be achieved by extending the framework period before the claimant became self-employed. This insurance usually contains health-, accident- and pension insurance. Contributions to unemployment insurance are not considered.
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Additional Occupation and unemployment benefit willingness to accept employment which lasts more than 16 hours a week and is paid over the income of negligible employment. Dependent employment Permanent self-employment Fixed-term self-employment
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Dependent employment income does not exceed the amount of € 333.16 a month no contributions for health- or pension insurance are paid. This persons are accident insured. An employment, which lasts less than one month is seen as a negligible employment, if the payment is not more than € 25.59 a day.
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Permanent self-employment The business is seen as a negligible one, if neither the monthly gross income nor 11.1% of the sales volume exceed the amount of € 333.16. Duty to report for each month Final assessment: tax decision
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Fixed-term self-employment This employment is considered negligible, if neither daily income nor 11.1 % of the sales volume exceed the amount of € 25.59. The monthly income, as well as 11.1 % of the sales volume has to be below the fixed threshold of € 333.16.
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persons with free access to the labour market with the Certificate of freedom of movement - have been legally and continuously employed in Austria for 12 months as of 1st of May 2004 - fulfil the conditions for the long-term work permit - self-employed people who have been legally resident in Austria for the past five years and have a regular income from legal employment - spouses and children of new EU citizens if they have been living legally in the same household for at least 18 months all the others will still need a work permit Differentiation between 2 different groups of new EU-citizens
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agreements for frontier commuters / trainees with Hungary; permit for 6 months or 50 weeks both agreements will be concluded with the Czech Republic by 2006 for both agreements yearly quotas are fixed Other agreements
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Distinction between dependent-and self- employed persons regarding the transition period on free movement of workers Dependent employed persons: Entitlement to receive benefits Procedure E303 possible If a person is employed in another country, s/he forfeits his/her right to free access to the Austrian labour market
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Self-employed persons Since May 1 st 2004 members of the new EU- countries are allowed to practice their trade in Austria Registration at the local district administration Proof of certificate(s) of qualification
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