Self-Employment with a Contract for Work and Labour

This type of work requires no work permit. The legal regulations concerning social insurance, taxation and trade law, however, have to be observed.

Please note the difference between an employment contract (Dienstvertrag) and a contract for work and labour (Werkvertrag). It is not the name of the contract that is relevant but the type of work that is actually carried out!

• An employment contract obliges you to personal, repeated and regular presence and work in a fixed place of work (e.g. Monday to Thursday, 9:00 to 12:00 on the premises of the XY company in Vienna) and you have to follow the personal instructions of your employer. You are integrated in the organisation of your employer. You are paid according to the hours you work. Your employer is obliged to report your employment to National Insurance for the time of your employment and to deduct the appropriate taxes from your salary.
  
  
• In the case of a contract for work and labour you only owe your employer the supply of a specified service/result (e.g. addressing of 1000 envelopes); in carrying out this job you are not bound to fixed working hours and/or a fixed place of work. You can even have it carried out by somebody else. You are paid for the pieces of work/for the result you accomplish. With a contract for work and labour you will – since you are self-employed – not be insured with National Insurance by your employer nor will he/she deduct taxes. Both these things you have to take care of yourself.

Please note: Since it is often difficult to determine whether a work contract is an employment contract (Dienstvertrag) or a contract for work and labour (Werkvertrag), this, however, being crucial to whether you need a work permit or not, please make sure to enquire at the Chamber of Labour, the employment office or other advice institutions before taking up a job!