Collective Agreement Information and Consulting, Employees, valid from January 1st, 2022
- Applies to:
- Austria-wide
Collective Agreement for Employees in Information and Consulting
January 1, 2022
Contents
Framework Collective Agreement for Employees in Information and Consulting, January 1, 2022
Changes from January 1, 2022
Increase in the collectively agreed minimum basic salaries by an average of 3.03%.
The increases in detail:
VG I: 3.65%
VG II-IV: 3.0%
VG V: 2.85%
VG VI: 2.7%
The master groups are increased according to the reordering logic (MI like VG III, MII like VG IV and MIII like VG V).
Increasing apprentice wages:
in the 1st year of apprenticeship .... € 760.00
in the 2nd year of apprenticeship .... € 930.00
in the 3rd year of apprenticeship .... € 1,130.00
in the 4th year of apprenticeship .... € 1,330.00
Night work allowance according to § 6: € 2.09
Expense allowances:
Daily allowance according to § 10 2. b: € 9.60
Daily allowance according to § 10 2.c: € 21.85
Daily allowance according to § 10 2.d 2nd case: € 21.85
Overnight allowance according to § 10 2.f remains unchanged at €15
Despite careful checking of all information in this brochure, errors cannot be ruled out and the accuracy of the content is therefore not guaranteed. The publisher or the author accepts no liability.
Table of contents
§ 1. Collective bargaining partners
§ 4a. Flexible working hours – range
§ 4b. Overtime for part-time workers
§ 5. Overtime, Sunday and holiday work
§ 8. Leisure time in case of absence from work
§ 8b. Recognition of the parental leave within the meaning of the MSchG or VKG
§ 9. Termination dates (reference: formerly § 9a)
§ 10. Travel expenses reimbursement
§ 11. Special payments – Christmas remuneration and holiday allowance
§ 16. Settlement of collective disputes
§ 17. Job categories and minimum basic salaries
§ 18. Credit towards the minimum basic salary
§ 19a. Collective agreement minimum basic salaries for part-time employees
§ 20. Final provisions, favorability clause
Appendix 2 Teleworking Agreement
Appendix 7 Calculation examples for pro rata mixed calculations of special payments
Salary table from 1.1.2022 to the collective agreement
§ 1. Collective bargaining partners
The collective agreement is concluded between the
Association for Waste Management and Resource Management
Financial Services Association
Association of Engineering Offices
Association of Telecommunications and Broadcasting Companies
Association of Management Consulting, Accounting and Information Technology
on the one hand and the Austrian Trade Union Federation, Union of Private Employees in Printing, Journalism and Paper on the other hand.
§ 2. Scope
(1) The collective agreement shall apply
a) spatially: for the territory of the Republic of Austria.
(b) technical: for all establishments belonging to one of the contracting employers' associations.
Restrictions on the professional scope:
Trade Association of Telecommunications and Broadcasting Companies:
- the contract only applies to call shop operators.
Association of Management Consulting, Accounting and Information Technology:
- The contract does not apply to companies that are authorized to carry out the trade "services in automatic data processing and information technology". [1]
c) personally: for all employees subject to the Salaried Employees Act as well as for commercial apprentices and technical draftsman apprentices.
[1] Regarding the question of the correct application of collective agreements in mixed operations, the provisions of the ArbVG , in particular Section 9 ArbVG , must be observed.
(2) The collective agreement shall not apply
a) for holiday interns and volunteers;
Holiday interns are students who are temporarily employed for the purpose of professional (technical, commercial or administrative) preparatory or training in accordance with the public study regulations.
Volunteers are persons who are employed for the purpose of professional (technical, commercial or administrative) training or education, provided that this circumstance was expressly stated at the time of recruitment and they are not employed by a company for longer than six months.
b) for managing directors of limited liability companies, insofar as the aforementioned are not subject to the Chamber of Labor levy;
c) for persons who are exclusively or predominantly temporally and predominantly remunerated (measured per year or, in the case of fixed-term employment relationships, for the duration of the fixed term, but for a maximum of one year in each case) engaged in the placement of customers for the employer or for third parties or in the care of customers on a portfolio and commission basis, provided that the employer is a member of the Financial Services Association and is assigned to a business of money, credit and building society brokers , financial advisors and managers of movable assets, asset managers or securities service providers.
§ 3. Period of validity
(1) This collective agreement shall enter into force on January 1, 2022.
(2) This collective agreement may be terminated by either party by giving three months' notice to the end of each month by registered letter.
(3) The provisions of the collective agreement concerning the level of the minimum basic salary (Section 17), the apprentices' wages (Section 19) and the night work allowance (Section 6) may be terminated by registered letter with one month's notice effective at the end of each month.
(4) During the notice period, negotiations shall be conducted for the renewal or amendment of the collective agreement.
§ 4. Working hours
(2) Unless other working hours are required by shift scheduling or other working hours are possible under the Opening Hours Act 2003 and the regulations issued by the State Governors thereunder and under Section 22f of the Working Hours Act, working hours shall end at 1 p.m. on Saturdays and at 12 noon on 24 December and 31 December.
If vacation is agreed for both 24 and 31 December, only one full day of vacation for these two days of vacation is to be deducted from the statutory vacation entitlement.
(3) The distribution of the normal weekly working hours over the individual days of the week, the start and end of the daily working hours and the timing of breaks shall be determined on the basis of the above provisions, taking into account the respective operational requirements in accordance with the statutory provisions. [Reference: former paragraph 5 becomes paragraph 3]
(4) According to Section 19, Paragraph 1a of the KJBG, the two calendar days of the weekly free time do not have to follow one another if this is necessary for organizational reasons or in the interests of the apprentices. In these cases, the part of the weekly free time that includes Sunday can be shortened to less than 43 hours. The second free calendar day must be released in the following calendar week and must not be a vocational school day.
According to Section 19 Paragraph 7 of the KJBG, the amount of weekly free time for these apprentices can be reduced to 43 consecutive hours in individual weeks if there are organizational reasons or in the interest of the apprentice, if the average weekly free time in an averaging period of 26 weeks is at least 48 hours.
The averaging period can be extended to 52 weeks by company agreement, or in companies without a works council by individual agreement. [ Reference: former Paragraph 7 becomes Paragraph 4]
§ 4a. Flexible working hours – range
(1) Normal working hours may be distributed irregularly within an averaging period of up to 52 weeks in such a way that the average working hours do not exceed 40 hours per week during the averaging period. This arrangement must be agreed by works agreement or, in establishments where no works council has been established, in writing with each employee.
(2) Normal working hours per week may not exceed 45 hours and may not be less than 35 hours. The 35-hour working week may be reduced if time off is taken in the form of full days.
(3) During the averaging period, the agreed monthly salary is payable. Hourly remuneration components (travel expenses, travel expense allowances) are to be settled in the following month based on the services actually provided.
(4) If the time off has not been fully compensated at the end of the averaging period, it must be made within a grace period of one month. If the employee is ill at the time of use or is otherwise prevented from using the time credit for personal reasons, the period is extended by this time. If the compensation is not made, the time credit must be paid as overtime.
(5) If there is a time credit at the end of the employment relationship, compensation shall be paid in the case of dismissal due to the fault of the employee, of voluntary termination by the employee and of resignation without good cause at the hourly rate (Section 19a of the Collective Agreement ), and in other cases at the rate of overtime pay (Section 5 ( 6 ) of the Collective Agreement ).
(6) The employee shall be informed of the number of credit hours worked during the payroll period and the balance of the credit hours account with each payroll payment.
(7) The agreement pursuant to paragraph 1 must contain more detailed provisions on how the respective normal working hours are determined and how time off is claimed. The working time schedule, the location and the extent of the normal working hours must be communicated to each employee affected at least one week before the start of the averaging period. By mutual agreement, a change to this schedule is permissible by works agreement or, in companies without a works council, by written individual agreement and must be communicated to the employees one week before the start of the relevant calendar week.
(8) Within the meaning of Section 11 paragraph 2a of the Children and Young Persons Act (KJBG), a different distribution of the normal weekly working hours is also permissible for employees and apprentices under 18 years of age.
§ 4b. Overtime for part-time workers
Overtime hours within the meaning of Section 19d AZG ( Federal Law Gazette 1969/46 as amended by Federal Law Gazette I 2008/124) are not subject to a surcharge if they are compensated for by time off in a ratio of 1:1 within a specified period of four months in which they occurred or if, in the case of flexible working hours, the agreed working hours are not exceeded on average within the flexitime period.
§ 4c. 4-day week
The normal daily working hours can be extended to 4 days by company agreement if the total weekly working hours are regularly distributed, or to up to 10 hours by individual agreement in companies without a works council. The day off work must not fall on a public holiday.
§ 4d. Decade work
The following applies to companies that belong to the Association of Engineering Offices:
(1) In the case of large construction sites operated in the public interest or on torrent and avalanche control sites in mountainous regions, decade work within the meaning of Section 4c of the AZG may be stipulated for the employees concerned by a works agreement or, in establishments without a works council, by individual agreement, if the work rhythm of the construction site operation so requires.
This includes in particular
- engineers/technicians from all relevant engineering disciplines working in construction supervision,
- Surveyors to carry out surveying work,
- Geologists in monitoring,
- Engineers and technicians in all activities related to soil mechanics or in the course of
- Documentation of subsoil exploration and drilling for geothermal projects.
Examples of large-scale construction sites operated in the public interest include:
- an economically relevant need for the shortest possible time-related disruption to traffic, schools, services or official functions for larger groups of people,
- a large construction site that involves a construction volume that requires a high level of time, equipment and personnel and thus also high financial resources, typically extending over a larger area or neuralgic areas,
- the construction of hospitals, bridges, railway facilities, large motorway construction sites, construction of cable cars and lifts accessible to the general public and of broader tourist interest, and large power stations.
(2) Ten consecutive working days and four days off are considered to be the standard case for decade-long work. The normal weekly working hours may exceed 40 hours if the normal weekly working hours are not exceeded within a two-week averaging period.
(3) Within a four-week calculation period, the employee is entitled to an average weekly rest period of at least 36 hours. For the calculation of the average weekly rest period of 36 hours, only those rest periods which comprise at least 24 consecutive hours may be taken into account. In any case, there must be a rest period of at least 36 hours between two consecutive decades.
(4) For the duration of the assignment to decade work, this shall be deemed to be the determination of normal working hours for the employee.
(5) The decade work must not result in any reduction in pay. During the decade work period, there must be an overpayment of at least 5%. This overpayment relates to the employee's respective collectively agreed minimum salary, taking into account his or her classification in the employment group and the year of membership in the group.
§ 5. Overtime, Sunday and holiday work
(1) Any expressly ordered hour of work which exceeds the daily working hours set on the basis of the respective collective agreement's normal working hours (Section 4, Paragraph 1) and taking into account the provisions of Section 4 shall be deemed to be overtime. In the case of part-time employees, overtime only occurs when the daily working hours set for full-time employees are exceeded.
(2) For overtime that does not fall between 8 p.m. and 6 a.m. or is not overtime on Sundays or public holidays, a surcharge of 50 percent is due. If the overtime falls between 8 p.m. and 6 a.m., a surcharge of 100 percent is due. If the collective agreement for workers in a sector provides for a different time for the increased overtime surcharge of 100 percent to start, this regulation shall also apply to employees in that sector.
(3) Work on Sundays and public holidays shall be permitted only in the cases provided for by law.
(4) Overtime on Sundays shall be remunerated at a surcharge of 100 percent.
(5) The provisions of the Working Rest Act 1983, Federal Law Gazette No. 144, shall apply to work on public holidays and the remuneration thereof.
If the work performed on a public holiday exceeds the normal working hours set for that weekday, a surcharge of 100 percent is payable for these overtime hours.
(6) The basic overtime pay and the basis for calculating overtime premiums and premiums for work on Sundays and public holidays is 1/150 of the monthly salary. By setting these calculation bases , all special payments exceeding 12 monthly salaries are taken into account for the purposes of overtime, Sunday and public holiday pay.
(7) Where several surcharges are awarded at the same time, only the highest surcharge shall be payable.
(8) If, for reasons of expediency, a flat-rate overtime payment is agreed, the basic principle for calculating the monthly flat-rate amount shall be that it corresponds to the average number of overtime hours worked, including the above-mentioned overtime allowances.
(9) Before overtime is worked, it may be agreed that, instead of overtime pay, the employee shall receive 1 1/2 hours of paid time off for each hour of overtime worked and 2 hours of paid time off for each hour of overtime worked at night and on Sundays.
(10) The remuneration pursuant to (1) to (8) or their compensation in the form of paid time off pursuant to (9) must be claimed within four months of the day on which the overtime was performed, otherwise the claim shall expire.
(11) If regular overtime is to be taken into account when calculating holiday pay in accordance with Section 2 Paragraph 2, 2nd sentence of the General Collective Agreement on the concept of holiday pay, overtime is deemed to be regular if it has been worked in at least 7 of the last 12 calendar months before the start of the holiday. The last 12 months are also to be used to determine the average.
§ 6. Night work
(1) If, due to the working hours arrangements established in the establishment, normal working hours regularly fall wholly or partly during the night, the employees called upon to perform this work shall be entitled to an allowance of at least €2.09 per hour or the same amount as that paid to the workers of the establishment concerned, if this is higher. This allowance shall be payable for each hour of work performed between 10 p.m. and 6 a.m. or during the usual third shift (night shift), regardless of whether the hour is a working day, Sunday or public holiday.
§ 7. Shift work
For work that requires uninterrupted progress on weekdays and Sundays (fully continuous operations or departments) and for other multi-shift operations or departments, the shift plan must be drawn up in such a way that the normal weekly working time does not exceed 40 hours on average within the shift cycle. Regulations on Sunday work that are in line with statutory provisions remain unaffected.
In the case of fully continuous operations, the overtime required to ensure continuous operation must be agreed with the works council.
§ 8. Leisure time in case of absence from work
If the following family matter is reported and subsequently proven, each employee shall be granted time off without reduction in his monthly salary to the following extent:
a) in the event of the death of the spouse or registered partner, 3 working days
b) in the event of the death of the partner, if he/she lived with the employee in the same household, 3 working days
c) in the event of the death of a parent, 3 working days
d) in the case of the death of a child, 2 working days
e) in the event of the death of siblings, parents-in-law and grandparents, 1 working day
g) in the case of a change of residence in the case of an existing household or in the case of the establishment of a separate household, 2 working days
h) in case of marriage of siblings or children 1 working day
i) in the case of the wife or partner giving birth, 1 working day
j) the time necessary to visit a doctor or dentist, provided that a certificate from a statutory health insurance doctor is presented.
§ 8a. Recognition of completed attendance at a higher school (Matura/school leaving examination) when determining the duration of the holiday
Unless a higher allowance is due pursuant to Section 3 Paragraph 2 Letter 2 of the Holiday Act , 3 years shall be taken into account for the purpose of calculating the length of holiday if all of the following requirements are met:
- at least two years of uninterrupted employment,
- completed secondary school education with passing the school leaving examination (Matura)
- the schooling was not completed alongside an employment relationship.
§ 8b. Recognition of the parental leave within the meaning of the MSchG or VKG
(1) The allowance for waiting periods within the meaning of the MSchG or VKG within the employment relationship for the purpose of determining the period of notice, the duration of continued payment of wages in the event of illness (accident) and the amount of holiday entitlement as well as the severance payment pursuant to Sections 23 and 23a AngG shall be made to the following extent:
a) Maternity leave periods for births from 1 August 2019 will be credited in accordance with the aforementioned laws [2] .
b) For births before 1 August 2019 with a waiting period beginning on 1 January 2019 , a total of up to 24 months will be taken into account.
The claims arising from Section 15f MSchG and Section 7c VKG as well as the leave periods already credited in the existing employment relationship are to be taken into account in the total amount of 24 months and are not additional.
This overall amount also applies if the parental leave is shared between mother and father within the meaning of the MSchG or VKG for the same child or after multiple births.
c) For births before 1 August 2019 with a leave of absence beginning by 31 December 2018, the first leave of absence within the employment relationship will be credited up to a maximum of 22 months.
[2] Explanation: According to the current legal situation, this would currently be a maximum of 22 months of parental leave per child.
(2) The allowance for waiting periods within the meaning of the MSchG or VKG within the employment relationship for the employment group years of the minimum basic salary regulations shall be made to the following extent:
a) Maternity leave periods for births from 1 August 2019 will be credited in accordance with the aforementioned laws [3] .
b) For births before August 1, 2019 with a leave of absence starting on January 1, 2019 , leave of absence periods of up to 10 months will be counted as a job group year. If the employment relationship has lasted at least three years (including leave of absence) at the time the leave of absence begins, leave of absence periods of up to 24 months will be counted as job group years.
The leave periods already credited as employment group years in the existing employment relationship must be taken into account in the total amount of 24 months and are not additional.
The maternity leave periods within the meaning of the MSchG or VKG are not taken into account if, during these maternity leave periods, employment with the same or another employer is agreed at the same time and these periods are counted as employment group years.
This overall amount also applies if the parental leave is shared between mother and father within the meaning of the MSchG or VKG for the same child or after multiple births.
c) For leave periods that began between 1 January 2012 and 31 December 2018 , the first leave period shall be credited for a maximum of 10 months.
The allowance will not be taken into account if employment is agreed upon during this leave and these periods are counted as employment group years.
[3] Explanation: According to the current legal situation, this would currently be a maximum of 22 months of parental leave per child.
§ 9. Termination dates (reference: formerly § 9a)
(1) For employment relationships established on or after 1 January 2019, the employment relationship may be terminated by the employer in compliance with the statutory notice periods so that the notice period ends on the fifteenth or last day of a calendar month, unless otherwise provided for in the employment contract.
(2) For employment relationships established from 1 January 2019, the employment relationship may be terminated by the employee, provided that the notice period has not been extended by agreement within the meaning of the statutory provisions, by giving one month's notice in advance so that the notice period ends on the fifteenth or last day of a calendar month.
§ 9a. (now § 9)
[omitted – content now in § 9]
§ 9b. Severance pay
(1) With regard to severance pay, the provisions of the Salaried Employees Act or the Company Employee and Self-Employed Pension Act (BMSVG) in their currently valid versions shall apply.
(2) Change to the "new severance pay" system
If the employer and employee agree to transfer from the severance pay law of the Salaried Employees Act/Workers' Severance Pay Act to that of the BMSVG (Company Employee and Self-Employed Pension Act), the employee and the employer are entitled to withdraw from the transfer agreement within one month of signing it without giving reasons. This does not apply if the content of the transfer agreement is determined by a works agreement in accordance with Section 97 Paragraph 1 Item 26 ArbVG (establishment of framework conditions for the transfer to the severance pay law of the BMSVG ).
§ 10. Travel expenses reimbursement
1. Definition of business trip:
a) A business trip occurs when an employee leaves his place of work to carry out an assignment assigned to him.
b) For the purposes of this provision, the place of work outside Vienna is an area of activity within a radius of 12 kilometres by road from the place of business, calculated as the centre, but in any case the municipal area. The municipal area of Vienna is considered to be districts 1 to 23.
c) If the business trip is started from the company premises, it begins when the employee leaves the company premises. In all other cases, the business trip begins when the employee leaves the home for the purpose of the trip. The business trip ends when the employee returns to the company premises or when the employee returns to the home for the purpose of the trip. The employer decides whether the business trip is started from the home or from the company premises. If in doubt, the business trip must be started from the company premises.
2. Travel expense reimbursement:
In the case of business trips within the meaning of paragraph 1, the employee shall be reimbursed for the additional expenses incurred by the business trip in accordance with the following provisions.
a) To cover the additional personal expenses for meals (daily allowance) and accommodation (overnight allowance) associated with the business trip, the employee receives a travel expense allowance for each full calendar day. This is valid for 24 hours between midnight and midnight, with the exception of the outward and return journey days.
b) In the event of an uninterrupted absence of more than 5 hours, a daily allowance of € 9.60 shall be payable.
c) In the event of an absence of more than 11 hours – including travel time, excluding lunch break – a daily allowance of € 21.85 is payable.
d) Bei einer Abwesenheit von mehr als 11 Stunden und wenn die Beschäftigung außerhalb des Dienstortes (Z 1 lit. b) eine Nächtigung außer Haus erfordert, gebührt ein Taggeld in der Höhe von € 26,40. Das Taggeld ist erstmalig für den Tag der Hinreise zu bezahlen, und zwar in der Höhe von € 26,40, wenn die Abreise vom Dienstort fahrplanmäßig vor 12 Uhr, eine Aufwandsentschädigung von € 21,85, wenn die Abreise ab 12 Uhr erfolgt. Für den Tag der Rückreise wird ein Taggeld von € 21,85 bezahlt, wenn der Arbeitnehmer am Dienstort fahrplanmäßig vor 17 Uhr ankommt, ein Taggeld von € 26,40, wenn die Ankunft ab 17 Uhr erfolgt.
e) Ist gelegentlich bei einer Dienstreise ein mehr als 28-tägiger ununterbrochener Aufenthalt an einem Ort erforderlich, so vermindert sich ab dem 29. Tag das gebührende Taggeld gemäß lit. d und lit. i um 25 Prozent.
f) Nächtigungsgeld:
Wenn die Beschäftigung außerhalb des ständigen Betriebes – einschließlich Reisen – eine Nächtigung außer Haus erfordert, hat der Arbeitnehmer Anspruch auf ein Nächtigungsgeld, wenn vom Arbeitgeber nicht in angemessener Weise die Nächtigung ermöglicht wird. Das Nächtigungsgeld gebührt in der Höhe von € 15,00.
Ist der Arbeitnehmer nicht in der Lage, um diesen Beitrag ein zumutbares Quartier zu erhalten, werden die Nächtigungskosten gegen Beleg vergütet; überflüssige Mehrausgaben sind hiebei zu vermeiden.
g) Die tägliche Aufwandsentschädigung (Tag- und Nachtgeld) entfällt im Falle eines unentschuldigten Fernbleibens zur Gänze. Das Gleiche gilt, wenn eine Dienstverhinderung bzw. Arbeitsunfähigkeit jedweder Art vorsätzlich oder grob fahrlässig herbeigeführt wird. Im Falle eines Arbeitsunfalles entfällt die tägliche Aufwandsentschädigung nur bei vorsätzlicher Herbeiführung.
Bei einem notwendigen Krankenhausaufenthalt verringert sich der Taggeldsatz auf 1/3 des vollen vereinbarten Taggeldsatzes. Das Nächtigungsgeld entfällt, jedoch werden weiterlaufende Quartierkosten gegen Nachweis bis auf Widerruf durch die Firmenleitung ersetzt.
h) Die Bestimmungen der Z 2 lit. a bis g finden auf jene Angestellten keine Anwendung, die auf Grund ihres Dienstvertrages oder ihrer dienstlichen Verwendung regelmäßig zu reisen haben (Reisende, Vertreter) und mit denen entweder einvernehmlich ein Pauschalsatz für Reiseaufwandsentschädigungen vereinbart ist oder mit denen einvernehmlich ein Entgelt vereinbart ist, in dem Reiseaufwandsentschädigungen bereits abgegolten sind.
i) Anstelle der Bestimmungen der Z 2 lit. a bis lit. d gilt für Betriebe des Fachverbandes Ingenieurbüros folgendes:
Für die Bestreitung des mit der Dienstreise verbundenen persönlichen Mehraufwandes für Verpflegung (Taggeld) und Unterkunft (Nächtigungsgeld) erhält der Angestellte für jeweils 24 Stunden eine Reiseaufwandsentschädigung.
Das Taggeld gebührt für jeweils 24 Stunden in der Höhe von € 26,40. Für Dienstreisen bis zur vollendeten dritten Stunde wird kein Taggeld bezahlt. Dauert eine Dienstreise länger als 3 Stunden, so gebührt für jede angefangene Stunde 1/12 des Taggeldes. Dies gilt auch für Restzeiten bei Dienstreisen, welche über 24 Stunden oder ein Vielfaches von 24 Stunden hinausgehen.
Das Nächtigungsgeld richtet sich nach den Bestimmungen der lit. f.
3. Dienstreisen in das Ausland:
a) Dienstreisen in das Ausland bedürfen einer ausdrücklichen Bewilligung des Arbeitgebers. Die Entschädigung der Reisekosten und des Reiseaufwandes ist jeweils vor Antritt der Dienstreise besonders zu vereinbaren.
b) Beschäftigung im Ausland
Die Bedingungen für die Beschäftigung im Ausland, insbesondere die Festsetzung der Entfernungszulagen, Regelung der Heimfahrt, sowie die Regelung über zu treffende Maßnahmen bei Erkrankung, Unfall oder Tod sind jeweils rechtzeitig schriftlich zwischen Arbeitgeber und Arbeitnehmer zu vereinbaren.
c) Durch die Vereinbarung des Tages- und Nächtigungsgeldes (Reiseaufwandsentschädigung) darf das Taggeld sowie das Nächtigungsgeld während der ersten 28 Tage einer Dienstreise jenes der Gebührenstufe 3 der Bundesbediensteten (Verordnung zur Reisegebührenvorschrift des Bundes BGBl. II/2001/434 vom 7.12.2001) nicht unterschreiten. Danach darf das Taggeld und das Nächtigungsgeld der Gebührenstufe 3 der Bundesbediensteten um nicht mehr als 10 Prozent unterschritten werden.
d) Das Taggeld gebührt für die Dauer des Aufenthalts im Ausland, der mit dem Grenzübertritt beginnt bzw. endet. Wird bei der Entsendung ein Flugzeug benützt, so gilt als Grenzübertritt der Abflug bzw. die Ankunft am letztbenützten Inlandsflughafen. Der Angestellte erhält für je volle 24 Stunden des Aufenthaltes im Ausland das vereinbarte Taggeld. Bruchteile bis zu 5 Stunden bleiben unberücksichtigt. Für Bruchteile mit einer Dauer von mehr als 5 Stunden gebührt ein Drittel, für mehr als 8 Stunden zwei Drittel und für mehr als 12 Stunden das volle Taggeld.
Ergibt sich bei Dienstreisen von bis zu 24-stündiger Dauer auf Grund der Dauer des Auslandsaufenthaltes kein (aliquoter) Anspruch auf ein Taggeld, so sind auf die gesamte Dienstreise die Bestimmungen über die Reiseaufwandsentschädigung im Inland anzuwenden.
Gebührt bei Reisen in der Dauer von bis zu 2 Kalendertagen nicht mehr als ein volles Taggeld für den Auslandsaufenthalt, sind Zeiten der Dienstreise im Inland für die Bemessung der Aufwandsentschädigung Inland zusammenzurechnen.
When travelling to Member States of the European Union, daily and overnight allowances are payable at least at the rate provided for domestic business trips, insofar as this results in a higher entitlement.
(e) The provisions of paragraphs 4 to 6 shall apply mutatis mutandis to business trips abroad.
4. Business travel hours outside normal working hours:
If employees drive the vehicle themselves on a business trip at the request of the employer, the following rule applies with regard to the driving time outside normal working hours:
For travel times outside of the daily or weekly normal working hours, the pro rata part of the collective agreement monthly salary corresponding to the normal working hours is due per hour, whereby only full quarter hours are remunerated.
The basic salary is the amount of the collective agreement salary due based on the classification , but is capped at the respective minimum basic salary of employment group III after 15 (18 in the case of transitional arrangements) employment group years. This regulation does not apply to those employees who have to travel primarily in the course of their work, such as representatives, employees who are constantly on the move and other employees who are not tied down in the organization of their daily work routine.
5. Mileage allowance:
If an employee is granted an expense allowance (travel expenses allowance) for the optional use of his private car for business trips, the payment of this expense allowance is governed by the following provisions:
Such a claim only arises if the authorization to offset this expense allowance is granted before the start of the business trip - preferably in writing. As an expense allowance, a mileage allowance is granted, which serves to cover the costs incurred in maintaining the vehicle and using it.
The amount of the mileage allowance is determined according to the table below:
up to 15,000 km .................. € 0.42
from 15,001 – 20,000 km .... € 0.40
above .......................... € 0.38
The lower mileage allowance is due once the specified mileage limit has been exceeded. If part of the costs are borne directly by the employer (e.g. fuel, insurance, repairs), the mileage allowance must be reduced accordingly. When making the reduction, a key published by the Motor Vehicle Association must be taken into account.
If the internal business year differs from the calendar year, the business year can be used to calculate the mileage allowance instead of the calendar year. In addition, other annual periods can also be agreed within the company, e.g. from the date the employee starts work.
The approval to charge mileage allowance cannot be interpreted as an official order to use the car . The mileage allowance does not give rise to any claims beyond the mileage allowance, nor does the employer have any liability for damages resulting from the employee's use of the car.
However, if the employee's work has been instructed to do so in such a way that it requires the use of a private car , which means that the use of the car falls within the employer's area of activity, the claims under the ABGB and the Employee Liability Act remain unaffected with regard to accidental damage to the employee's car .
The mileage allowance must be settled in writing in the form of a record of the kilometers driven. If requested by the employer, the employee must prepare this settlement either after each trip or at certain intervals. A logbook must be kept of the kilometers driven, which must be submitted for settlement upon request, but in any case at the end of the calendar or financial year or when the employee leaves the company. The employer can also request that proof be kept if a flat rate arrangement has been agreed with the employee.
6. Expiry of claims:
Claims within the meaning of this section must be asserted to the employer by submitting an invoice or submitting the logbook no later than four months after the end of the business trip or the agreed or requested submission of the logbook, otherwise they will expire.
§ 11. Special payments Christmas remuneration and holiday allowance
(1) All employees shall be entitled to a Christmas bonus and a holiday allowance as special payments once each calendar year.
Apprentices receive Christmas remuneration and a holiday allowance equal to their monthly apprentice salary.
For commission recipients who receive a monthly salary (fixed salary) in addition to the commission, the fixed salary is used as the basis for calculating the Christmas remuneration and the holiday allowance.
If the agreed fixed salary is less than the collectively agreed minimum salary, the special payments must be paid out in the amount of the collectively agreed minimum salary. If the amount exceeds fourteen times the collectively agreed minimum basic salary, the special payments already paid out (holiday allowance and Christmas bonus) can be offset against the commissions for the calendar year at the end of the year to the extent that the amount exceeds fourteen times the collectively agreed minimum basic salary.
Commission recipients with whom only commission has been agreed are only entitled to compensation to the extent that their annual income from commission is less than fourteen times the minimum basic salary to which they are entitled under the collective agreement.
(2) The calculation of the Christmas remuneration and the holiday allowance shall be based on the monthly salary (apprentice salary, fixed salary) due in the month in which the payment is made.
For employees who have completed their apprenticeship during the calendar year, the Christmas bonus and the holiday allowance are made up of the pro rata part of the last monthly apprenticeship income and the pro rata part of the employee's salary (pro rata mixed calculation).
If there is a change in the agreed level of employment during the calendar year while the employment relationship is still in force, the amount of the Christmas remuneration and the holiday allowance must be determined by means of a pro rata mixed calculation, so that the special payments are only due pro rata to the extent corresponding to the full-time and (changing) part-time employment in the calendar year. A holiday allowance that has already been paid - and which is excessive according to this pro rata provision - must be offset against the Christmas remuneration. If the holiday allowance has been paid out too low according to this pro rata provision, the difference must be paid out together with the Christmas remuneration.
(3) The Christmas bonus shall be paid no later than 30 November of each calendar year.
The holiday allowance is due when you start your holiday.
If several vacation periods are taken in a calendar year, it is due when the longer vacation period is taken, and if the vacation periods are the same, it is due when the first vacation period is taken. If a vacation period to which an employee is already entitled is not taken or used up in a calendar year, the vacation allowance due for that calendar year is to be paid out with the December salary payment.
Different alternative arrangements regarding the due date of the holiday allowance in the calendar year can be made by company agreement or, in companies without a works council, by written individual agreement. Alternatively, it can be agreed that the holiday allowance is to be paid out by June 30th of each calendar year at the latest.
Alternatively, it can be agreed that the Christmas remuneration and the holiday allowance are to be paid quarterly (quarterly in four equal parts) at the same time as the salary payments for March, June, September and November respectively.
(4) Employees (apprentices) joining or leaving the company during the calendar year shall be entitled to a pro rata share of the Christmas bonus and holiday allowance in proportion to the length of service completed during the calendar year.
For employees (apprentices) who have already received Christmas remuneration and holiday allowance but leave before the end of the calendar year, the proportionately overpaid portion attributable to the remaining part of the calendar year must be deducted from the final settlement.
(5) To the extent that individual companies already pay a holiday allowance or, under whatever title, any other special allowance in addition to the Christmas remuneration, these may be offset against the holiday allowance.
(6) Performance, savings or success bonuses based on monthly production which are paid once or several times a year, as well as genuine balance sheet payments which are granted only to individual employees for their cooperation in the preparation of the balance sheet, shall not be considered as eligible special allowances.
§ 12. Service inventions
The employer has the right to offer an employee a service invention made during the employment relationship within the meaning of Section 7 (3) of the Austrian Patent Act. The employer must comment on this within a period of four months from the date of the offer and state whether he wishes to claim it for himself; until the patent rights are registered, the employer is obliged to keep the invention absolutely confidential. In the event of a claim, the employer must pay the inventor the compensation provided for in the law and pay all patent fees incurred. At the employee's request, the inventor must be named in the patent register, even if the employer appears as the applicant. In all other respects, the provisions of the Austrian Patent Act and the individual agreements made pursuant to this law apply.
§ 13. Special agreements
The provisions of this collective agreement, insofar as they regulate the legal relationships between employers and employees, cannot be repealed or restricted by works agreement or employment contract. Special agreements are only valid if they are more favorable to the employee or concern matters that are not regulated in the collective agreement (Section 3 of the Labor Constitution Act).
§ 14. Teleworking
(1) General
The subject matter of this agreement is the framework conditions and reimbursement of expenses for a teleworking position to be agreed upon by an employee, in particular in the employee's home.
A teleworking position exists when the employee regularly works part of his working time there. The location, accessibility, work equipment and expense allowances for the teleworking position must be agreed in writing beforehand.
Employment at a teleworking location is voluntary on the part of both the employee and the employer. Participation is subject to the following conditions:
The establishment of a teleworking position is based on a written agreement between the employer and the employee, which follows the provisions of this collective agreement and any works agreement that may be concluded. The participation rights of the works council must be observed.
The employee's employment status is not changed by the written agreement to work remotely.
Existing company regulations should, if possible, be applied unchanged or analogously to employees who have a teleworking position.
The Employee Liability Act is applied analogously to persons living in the household of the employee at the telework location.
(2) Working hours and workplace
The working hours to be worked correspond to Section 4 of the collective agreement. The availability of the employee at the teleworking location must be agreed upon.
The division of working hours between the company workplace and the teleworking location must be agreed in writing.
All working hours that exceed the applicable normal working hours must be arranged in advance by the employer in accordance with the company regulations in order to be recognized as such, regardless of the workplace. Remuneration is in accordance with Sections 4, 4a and 5 of the collective agreement.
The co-determination rights of the works council pursuant to Section 97 (1) Z 2 of the German Works Constitution Act (ArbVG) remain unaffected.
Travel times between the company workplace and the teleworking location are not considered to be operational and are not taken into account, unless they are business trips/business journeys that are not based on the division made between the company workplace and the teleworking location and that would have to be compensated based on applicable company regulations. If an employee is asked to come to the company workplace during his or her non-company working hours, the working hours are not interrupted.
(3) Time recording
The recording of working hours must be coordinated with operational practice.
(4) Work equipment
The necessary IT and communication technology work equipment for the teleworking station will be provided by the employer for the duration of the existence of this workplace. If, in exceptional cases, work equipment is provided by the employee in agreement with the employer, the costs will be reimbursed upon presentation of proof.
(5) Reimbursement of costs
The employee shall be reimbursed for all expenses incurred in connection with his teleworking position, in particular telephone costs, upon presentation of proof. Flat-rate reimbursements may be agreed for room and energy costs.
(6) Travel expenses and expense allowances
Travel expenses and expense allowances between the company workplace and the teleworking location will only be reimbursed if business trips/business journeys arise due to the deviation from the allocation made between the company workplace and the teleworking location.
Travel expenses and expense allowances between the company and the teleworking location will not be reimbursed.
(7) Contact with the company
The social integration and communication of employees in the company or with the employer should be ensured despite working at a teleworking location.
In company meetings, special consideration should be given to the involvement of employees working remotely. Attendance at company meetings that take place during normal working hours must be guaranteed and counted as working time.
Information and access to training and further education are ensured through appropriate measures.
(8) Information for the works council
The works council is informed about all employees who work at a teleworking location. The works council has the right to use the electronic communication facilities. The works council must be reimbursed for any costs incurred in providing extraordinary support to employees at teleworking locations.
(9) Termination of the teleworking position
The teleworking position may be terminated in writing by either party for valid reasons, subject to a period of notice of one month.
Valid reasons on the employer's side include, for example, operational changes within the meaning of Section 109 of the ArbVG , and on the employee's side, changes in the life situation that prevent further use of the teleworking location (eg change of residence or changes in the family). The employer must be informed immediately of any termination of the apartment usage contract by the landlord.
After giving up the teleworking position, employment will continue at the company workplace.
For a sample agreement, see Annex 2 .
§ 15. [omitted]
§ 16. Settlement of collective disputes
Any overall dispute arising from the interpretation of this collective agreement shall be settled, before recourse is made to the Federal Conciliation Office, by a committee composed equally of three representatives from each of the contracting organizations, the members of which shall, if possible, be drawn from the circle of those involved in the negotiations on this collective agreement.
§ 17. Job categories and minimum basic salaries
Salaries: see salary tables .
(1) The job titles given in the employment categories are only examples of equivalent activities and may be replaced by job titles customary in individual professional associations for the same or similar type of employment.
(2) If an employee joins or leaves the employment during a month, the pro rata portion of the salary shall be determined by dividing the gross monthly salary due for the month in question by 26 and multiplying the result by the number of working days.
(3) All employees shall be classified into employment groups I to VI according to the nature of their primary activity. Professional experience and higher qualifications are reflected in the biennial and triennial jumps.
(4) The classification into the employment groups is carried out by the company management. If an employee appears to be elected as a works council member in the company concerned, the classification must be carried out with his participation. The classification into the employment groups, the number of years of employment group credited and the amount of the salary as well as all further changes must be notified to the employee by means of a service note.
(5) If an employee has to advance to a higher minimum salary level of his or her service group years as a result of an increase in the number of years of service in the service group, the salary increase shall take effect on the first day of the month in which he or she reaches the increased number of years of service in the service group.
(6) In the event of promotion to a higher employment group, the employee shall be entitled to the next higher minimum basic salary of the new employment group than the minimum basic salary previously achieved. However, the employee's respective minimum basic salary may not be lower than the minimum basic salary that he or she would achieve by time-based promotion if he or she remained in the previous employment group.
(7) If an employee has reached the maximum number of years of service in a job category provided for in that category, an appropriate salary increase should be granted in the event of improved performance after further employment in the same job category.
(8) Within a job category, the minimum monthly basic salary to which the employee is entitled is determined by the number of eligible years of service in the job category.
(a) The employment group years are those periods
- which an employee has spent in the same employment group of this collective agreement or, regardless of membership of this collective agreement, in a corresponding activity that can be assigned to the same employment group of this collective agreement;
- which an employee has spent in a higher employment group of this collective agreement or, regardless of membership of this collective agreement, in a corresponding activity that can be assigned to a higher employment group of this collective agreement, but only if and to the extent that these periods were suitable for acquiring knowledge and skills for the current employment.
For member companies of the UBIT professional association in the professional group of accounting professions, in deviation from the last two sentences, when classifying activities as accountants, payroll clerks and accountants, those employment group years are taken into account if an employee has spent these years in a corresponding, relevant activity.
(b) For the purposes of calculating years of employment in a specific employment group, it is irrelevant whether these years were spent with one or several employers.
However, employment group years that an employee can prove from previous employment relationships with other employers will only be taken into account when classifying him or her into a specific employment group up to a maximum of 12 employment group years.
Years of employment in a job group that an employee can prove from previous employment relationships with the same employer will be taken into account when classifying the employee in a specific job group without a maximum limit, provided that the conditions described above with regard to the same or a higher job group are met.
However, the prerequisite for this to be taken into account is that the employee informs the company management of these periods upon joining the company and, if possible, immediately, but no later than within two months, provides evidence of this by means of appropriate certificates or other employment documents. The timely submission of the certificates must be certified to the employee on the service certificate provided for in paragraph 4. If such a certificate is not issued, the limitation period does not apply.
Half of the previous service periods as a foreman in the company before being taken on as a master craftsman are to be counted as employment group years for the employment group into which the master craftsman is first classified, but only up to a maximum of five years. Paragraph 3 of Item 8 does not apply to the calculation of the years as a foreman.
(c) The crediting of waiting periods within the meaning of the MSchG or VKG within the employment relationship to the employment group years of the minimum basic salary regulations is regulated in Section 8b (2) of this collective agreement.
(9) Remuneration of supervisory bodies
The remuneration of employees whose activity consists primarily and regularly in the supervision, management and instruction of groups of workers, such as supervisors, foremen, assembly managers and the like (but not subordinate supervisors), must exceed the maximum wage (not piecework wage) specified in the collective agreement or collective bargaining agreement for the highest category of workers under their supervision as follows:
Supervisors by .................................. 15 percent,
foremen and assembly managers by .... 20 percent,
master craftsmen by ......................... 25 percent.
The salary of the foremen, assembly managers and head foremen must at least be equal to the standard piecework rate or wage of the subordinate workers.
§ 18. Credit towards the minimum basic salary
(1) Commissions:
The minimum basic salary of a commission recipient is deemed to have been reached if his monthly gross salary plus the annual average commission reaches the minimum basic salary of the corresponding employment group.
(2) Remuneration:
If the total annual remuneration paid exceeds two months' salary, the provisions regarding minimum basic salaries shall be deemed to be met if 1/14 of the annual salary reaches the minimum basic salary of the corresponding employment group.
§ 18a. Payroll
(1) The employee has a legal right to a clear statement of accounts showing:
a) the billing month,
b) overtime,
c) any allowances,
d) special payments,
e) deductions and their assessment basis,
f) Breakdown of the abbreviations and code numbers used.
(2) When flexible working time models are used (e.g. flexible working hours, additional work and overtime in lieu of time), the employee must be informed monthly in writing or in a verifiably similar form of the difference between normal working hours and the working time actually worked.
§ 19. Apprenticeship income
See salary tables .
Apprentices who are not entitled to advance to the next school level due to insufficient performance (but not due to illness or accident) are only entitled to the apprentice salary for the previous year of training in the following year of training. If the apprentice is entitled to advance in this year of training, the apprentice salary for the following year of training is again due to the length of the apprenticeship.
Bonus for good and excellent results in the final apprenticeship examination
If the employer receives funding for an apprentice in accordance with the guideline to Section 19c of the Federal Labour Court (BAG) and the apprentice completes the final apprenticeship examination with good or excellent results on the first attempt, the apprentice will receive a one-off bonus.
The one-time premium is
- good success € 100 and with
- excellent success € 150.
The amendment or repeal of the directive of the Federal Vocational Training Advisory Board on the promotion of in-company training of apprentices pursuant to Section 19c BAG leads to the loss of this entitlement.
§ 19a. Collective agreement minimum basic salaries for part-time employees
For part-time employees, insofar as they are subject to this framework collective agreement, the minimum basic salary under the collective agreement to which they are entitled for full normal working hours is to be divided by 173 and then the value thus determined is to be multiplied by the number resulting from the agreed number of hours (monthly hours, weekly hours x 4.33).
§ 20. Final provisions, favourability clause
(1) This collective agreement replaces the framework collective agreement for employees in skilled crafts and trade, in services, in information and consulting ( RKV ) within the scope of application described in Section 2.
(2) The previous Annex 4 (the transitional provisions for the integration of all accounting entities into the RKV from 1 January 2016) will no longer be published in the KV as of 1 January 2020 , but will continue to apply to the circumstances covered by this Annex and will therefore remain in force.
As of January 1, 2020, additional usage group examples for the professional group of accounting professions will be included in the table of minimum basic salaries. Classifications already made before January 1, 2020 will not change as a result of this description.
(3) Existing practices and agreements which are more favourable to employees shall remain unaffected.
Vienna, November 18, 2021
Appendix 2
telework agreement
Supplementary Agreement for Telework
1. Between the company ..................................................
(employer)
and Mr./Ms. ............................................................
(employee)
Teleworking is agreed at an external workplace within the meaning of Section 14 of the collective agreement.
Location of the off-site workplace:
................................................ ................................................ ............
................................................ ................................................ ............
2. Normal working hours
a) The timing of normal working hours shall depend on the normal working hours of the company.
b) In deviation from the normal working hours of the company, the following normal working hours are agreed:
Note: Within the framework of the Working Hours Act, a different distribution of normal working hours is also possible. The co-determination rights of the works council remain intact.
c) Deviating agreement on the provision of normal working hours in accordance with Section 4 of the collective agreement:
Note: Self-determined normal working hours can be agreed if the daily framework of normal working hours, the duration and maximum extent of transfer options and the duration and location of the fictitious normal working hours are regulated, and the other provisions of the Working Hours Act are complied with.
d) Normal working hours are divided between on-site and off-site working hours as follows.
Overtime:
Overtime and additional work at the off-site workplace will only be remunerated if they are expressly ordered.
Working time records:
All working hours must be recorded by the employee, provided that the working hours are determined by the employee. Interruptions to working hours for private reasons must be recorded. The employee must adapt the records to company practice.
3. The following activities are carried out in teleworking:
A description as detailed as possible of the activities to be carried out by the employee.
4. Work equipment:
The following work equipment, which is necessary for the performance of the work and complies with ergonomic and safety standards, will be made available by the employer for the duration of the work at the off-site workplace:
These work equipment is installed and maintained by the employer.
The employee is obliged to use these work equipment only within the scope of the agreed teleworking and to exclude use by third parties.
At the end of teleworking or at the request of the employer, the employee must immediately return the work equipment provided to the employer or allow the employer to take possession of the work equipment.
5. Reimbursement of expenses:
a) The following expenses incurred by the off-site workplace will be reimbursed to the employee: .......................................
b) The reimbursement of expenses will be calculated as follows: .........................................
6. Liability:
The employee is obliged to store the work equipment provided in such a way that damage by third parties is as far as possible excluded.
The protection of data and information must be ensured in the same way as is provided for the company. Confidential data, information and passwords must be protected in such a way that third parties cannot view or access them.
The employee is liable for any damage caused to the employer in connection with the operation of the off-site workplace in accordance with the provisions of the Employee Liability Act. This also applies to people living in the same household as the employee.
7. Contact with the company:
The employer is obliged to provide teleworkers with company information regarding training and further education opportunities. The employer is also obliged to allow employees to participate in an existing, shared company information system.
8. Possibilities for terminating teleworking
(only applies in cases where teleworking is agreed during an ongoing employment relationship in the company and the employee provides the premises for the off-site workplace):
Teleworking can be terminated by either party if the employment relationship continues, subject to a three-month notice period. For important reasons, such as loss of accommodation before this point in time, the notice period is shortened accordingly.
9. Other agreements:
................................................ ................................................ ............
................................................ ................................................ ............
................................................ ................................................ ............
................................................ ................................................ ............
..................................., on ........... .........
Appendix 3
Joint declaration of the collective bargaining partners on educational leave (Section 11 of the Employment Contract Law Adjustment Act)
The collective bargaining partners agree to support the new instrument of educational leave introduced by law through joint recommendations.
The details of the educational leave should be regulated by company agreement. Access to educational leave measures should be regulated internally in such a way that the greatest possible agreement is achieved between the company's objectives and the appropriate training that can be implemented in the company and the employees' interest in education and qualifications.
In this sense, support should primarily be given to training leave where, due to the training content and duration, there is a high probability that the level of education and qualification will improve after completion of the training.
The collective bargaining partners agree to provide for the possibility of educational leave, particularly when returning to work. Existing dismissal protection provisions should also be maintained during educational leave.
The employer should approve employees' applications for educational leave and conclude a corresponding agreement if the company's interests are not adversely affected and there is a guarantee on the basis of the training that the relevant further training can be used in the company.
In this case, the company should assume any accrued social security costs and other expenses in connection with the educational leave after an agreed period of continued employment. Under these conditions, the leave period should also be taken into account for claims based on the length of service.
Appendix 7
Calculation examples for pro rata mixed calculations of special payments
1) A part of the apprenticeship period falls within a calendar year:
End of apprenticeship: 31.8.2018
Last monthly apprenticeship allowance: € 880
Holiday allowance paid as of 30 June: € 880
Monthly salary (September – December): ..... € 1,450
Solution:
| Mixed calculation - holiday allowance: | ||
|---|---|---|
| € 880.00 : 12 x 8 = | € | 586.67 |
| € 1,450.00 : 12 x 4 = | € | 483.33 |
| mixed special payment | € | 1,070.00 |
| UZ already received: – | € | 880.00 |
| Remaining mixed special payment: | € | 190.00 |
| Mixed calculation – Christmas remuneration: | ||
|---|---|---|
| € 880.00 :12 x 8 = | € | 586.67 |
| € 1,450.00 : 12 x 4 = | € | 483.33 |
| mixed special payment | € | 1,070.00 |
| Remaining mixed special payment: + | € | 190.00 |
| Payout: | € | 1,260.00 |
2) Part-time employment occurs in a calendar year:
Part-time employment until August 26, 2018, 20 hours per week. Monthly salary €1,100. Holiday allowance received in June €1,100.
Full-time employment from August 27, 2018 with 40 hours per week. Monthly salary € 2,200. Due date of Christmas remuneration: November 30, 2018. Amount of Christmas remuneration: the monthly salary due in November.
Mixed calculation in the ratio of part-time employment to full-time employment:
| holiday allowance: | ||
|---|---|---|
| January 1, 2018 – August 26, 2018 (238 KT): | ||
| € 1,100.00 : 365 x 238 | € 717.26 | |
| August 27, 2018 – December 31, 2018 (127 KT): | ||
| € 2,200.00 : 365 x 127 = | € 765.48 | |
| Entitlement to holiday allowance: | € 1,482.74 | |
| holiday allowance already received: | € 1,100.00 | |
| Additional payment amount (difference amount): | € 382.74 | |
| Christmas remuneration: | ||
|---|---|---|
| January 1, 2018 – August 26, 2018 (238 KT): | ||
| € 1,100.00 : 365 x 238 = | € 717.26 | |
| August 27, 2018 – December 31, 2018 (127 KT): | ||
| € 2,200.00 : 365 x 127 = | € 763.39 | |
| Entitlement to Christmas remuneration: | € 1,482.74 | |
| Difference in holiday allowance: | + | € 382.74 |
| Payment of special payments in November: | € 1,865.48 | |
Salary table from 1.1.2022
to the collective agreement
minimum basic salaries
usage group I *)
Job characteristics:
Employees who perform schematic or mechanical work that is to be considered as simple auxiliary work.
e.g.: commercial, administrative and technical work;
computer -based recording and storage of data and texts during the training period (but for a maximum period of 3 months).
| employment group year | Monthly minimum basic salary in euros |
|---|---|
| In the 1st and 2nd employment group year | 1,578.07 |
| after 2 years of employment group | 1,578.07 |
| after 4 years of employment | 1,628.05 |
| after 6 years of employment | 1,728.04 |
| after 8 years of employment | 1,827.99 |
| after 10 years of employment | 1,927.98 |
| after 12 years of employment group | 2,013.66 |
| after 15 years of employment | 2,170.75 |
*) The following rule applies to Administrative Group I from 1 January 2012:
For newly established employment relationships from 1 January 2012, the maximum length of stay in employment group I is 3 years. After this, a promotion to a higher employment group must take place in accordance with Section 17 Paragraph
(6). For existing employment relationships in employment group I, a promotion to a higher employment group takes place from 1 January 2015 in accordance with Section 17 Paragraph (6).
usage group II
Job characteristics:
Employees who carry out simple, non-schematic or mechanical work according to given guidelines and precise work instructions, for which a short training period is generally required. Classification in the above group must also be carried out during the training period.
Commercial and administrative employees , e.g.:
typists,
invoice clerks with simple invoicing,
telephone operators and employees in call and service centers with simple information provision,
qualified commercial and administrative assistants,
debt collectors without relevant professional training,
sales staff in retail stores,
computer -based recording and backup of data and texts.
Technical employees , e.g.
qualified technical assistants, technical draftsmen ( CAD ) within the meaning of the above job characteristics.
| employment group year | Monthly minimum basic salary in euros |
|---|---|
| In the 1st and 2nd employment group year | 1,632.71 |
| after 2 years of employment group | 1,734.74 |
| after 4 years of employment | 1,842.81 |
| after 6 years of employment | 1,955.96 |
| after 8 years of employment | 2,069.13 |
| after 10 years of employment | 2,182.28 |
| after 12 years of employment group | 2,279.28 |
| after 15 years of employment | 2,457.07 |
usage group III
Job characteristics:
Employees who independently carry out technical or commercial work within the scope of the assignment given to them in accordance with general guidelines and instructions.
Commercial and administrative employees , e.g.:
office workers with correspondence work,
office workers in accounting,
office workers with simple foreign language work,
secretaries within the meaning of the above job characteristics,
employees in the office, warehouse and shipping with relevant vocational training,
clerks with relevant specialist knowledge within the meaning of the above job characteristics,
self-employed activities in data entry,
sales staff with specialist knowledge or foreign language skills,
representatives within the meaning of the above job characteristics,
programmers,
invoice clerks,
telephone operators and employees in call and service centers with qualified information provision.
Technical employees , e.g.:
technician with special technical knowledge during the industry-specific training period,
technical draftsman ( CAD ) within the meaning of the above job characteristics,
technician within the meaning of the above job characteristics.
Master , e.g.:
Assistant Master
, Works Supervisor
| employment group year | Monthly minimum basic salary in euros |
|---|---|
| In the 1st and 2nd employment group year | 2,017.76 |
| after 2 years of employment group | 2,159.00 |
| after 4 years of employment | 2,300.24 |
| after 6 years of employment | 2,441.49 |
| after 8 years of employment | 2,580.19 |
| after 10 years of employment | 2,721.29 |
| after 12 years of employment group | 2,842.24 |
| after 15 years of employment | 3,063.96 |
usage group IV
Job characteristics:
Employees who independently and responsibly carry out difficult work, which requires special technical knowledge and practical experience. In addition, employees who are regularly and permanently tasked with the management, instruction and supervision of groups of employees (two to five employees, among whom must be employees in employment group III).
Employees who predominantly carry out typical tasks of a master craftsman, such as the independent management, instruction and supervision of work groups (two or more workers).
Commercial and administrative employees , e.g.:
clerk with management tasks,
clerk with foreign language correspondence,
secretary within the meaning of the above job characteristics,
assistant,
training manager,
trainer,
logistician,
office workers with qualified correspondence,
office workers with qualified foreign language activity,
self-employed accountants,
analysts,
representatives, salespeople within the meaning of the above job characteristics,
employees who regularly (e.g. as part of the organizational process or for around a third of normal working hours) represent the employees of employment group V.
Technical employees , e.g.:
designers with CAD ,
technicians in the sense of the above job characteristics,
technical purchasers,
independent work planners,
independent process (schedule) planners,
independent material testers with relevant special technical knowledge and practical experience,
independent preliminary and final cost estimators,
development technicians,
safety specialists.
Master , e.g.:
Master
| employment group year | Monthly minimum basic salary in euros |
|---|---|
| In the 1st and 2nd employment group year | 2,513.49 |
| after 2 years of employment group | 2,689.42 |
| after 4 years of employment | 2,865.38 |
| after 6 years of employment | 3,041.31 |
| after 8 years of employment | 3,217.26 |
| after 10 years of employment | 3,393.22 |
| after 12 years of employment group | 3,544.02 |
| after 15 years of employment | 3,820.51 |
usage group V
Job characteristics:
Employees who carry out work that is particularly responsible and must be carried out independently, requiring extensive, above-average professional knowledge and several years of practical experience. In addition, employees who are regularly and permanently responsible for the management, instruction and supervision of larger groups of employees (more than five employees, of whom either one must belong to employment group IV or several to employment group III).
Employees who are regularly and permanently responsible for the independent supervision, management and instruction of at least six employees, of whom at least three must be master craftsmen in employment group IV.
Commercial and administrative employees , e.g.:
accountant,
head of the personnel office,
employees who regularly represent the employees in employment group VI as provided for in the organizational process,
buyers who are tasked with the independent purchase of essential primary materials (e.g. raw materials), insofar as this activity requires qualifications in the sense of the above job characteristics,
sales employees who are tasked with the largely conclusion-ready brokering or conclusion of transactions which, due to their degree of difficulty and their importance for the company, require special qualifications in the sense of the above job characteristics,
head of IT with medium-level data technology or with limited integrated application,
programmer in the sense of the above job characteristics (e.g. programmers who create project-related overall programs, system programmers),
analysts who, due to their special qualifications (system or organizational knowledge), prepare comprehensive and difficult organizational processes for programming,
company doctors.
Technical employees , e.g.:
senior designer,
senior production engineer,
employees with controlling tasks,
employees in research and development within the meaning of the above job characteristics,
regional customer service manager,
representative with special technical knowledge,
technical purchaser with special specialist knowledge,
safety experts within the meaning of the above job characteristics.
master , e.g.:
chief master
| employment group year | Monthly minimum basic salary in euros |
|---|---|
| In the 1st and 2nd employment group year | 3,139.92 |
| after 2 years of employment group | 3,359.68 |
| after 4 years of employment | 3,579.48 |
| after 6 years of employment | 3,799.27 |
| after 8 years of employment | 4,019.08 |
| after 10 years of employment | 4,238.88 |
| after 12 years of employment group | 4,427.24 |
| after 15 years of employment | 4,772.64 |
usage group VI
Job characteristics:
Employees with extensive knowledge and experience in managerial positions that have a decisive influence on the company in their area of activity. Employees with responsible and creative work.
e.g.: authorized officer (if they have been classified),
plant manager in large companies,
chief engineer in large companies,
chief designer in large companies,
head of controlling in large companies,
head of research and development in large companies,
customer service manager in large companies,
senior chemist in large companies,
head of the entire IT department in companies with large systems with comprehensive integrated application.
| employment group year | Monthly minimum basic salary in euros |
|---|---|
| In the 1st and 2nd employment group year | 4,399.92 |
| after 2 years of employment group | 4,949.90 |
| after 5 years of employment | 5,499.91 |
Master groups:
The master craftsman groups are only applicable to employees who were working as a master craftsman on December 31, 2020 and were classified as such on that date. If a master craftsman is classified as of January 1, 2021, this must be done in employment groups III, IV or V based on the job descriptions regulated there.
For employees who were working as master craftsmen on December 31, 2020 and are classified as such on that date, there is the possibility of a mutual reclassification into the general employment groups. The following principles must be observed:
- Employees of VG MI are to be classified in VG III.
- Employees of VG MII are to be classified in VG IV.
- Employees of VG MIII are to be classified in VG V.
When reclassifying, the next highest minimum basic salary in the respective employment group is due in the respective master craftsman group compared to the minimum basic salary previously achieved.
usage group MI
assistant foreman, operations supervisor
| employment group year | Monthly minimum basic salary in euros |
|---|---|
| In the 1st and 2nd employment group year | 1,937.67 |
| after 2 years of employment group | 1,937.67 |
| after 4 years of employment | 2,064.45 |
| after 6 years of employment | 2,191.22 |
| after 8 years of employment | 2,317.97 |
| after 10 years of employment | 2,444.76 |
| after 12 years of employment group | 2,553.40 |
| after 15 years of employment | 2,752.60 |
usage group MII
master
Technical schools within the meaning of this usage group are: two-year or multi-year master craftsman schools, two-year (according to the impact of the School Organisation Act 1962: three-year) or multi-year technical technical schools, higher technical and commercial educational establishments with school-leaving examination, three-year technical academies of the WIFIs, universities of applied sciences.
However, under the following conditions, master craftsman courses are considered to be technical schools within the meaning of Master Craftsman Group II:
These must be master craftsman courses offered by the Chamber of Labor or the economic development institutes of the Chamber of Commerce. They must have a four-semester study period with at least eight hours per week on average over the course duration and must be in a field relevant to the employee's job.
Only public educational establishments or private educational establishments with public law status are to be recognised as schools within the meaning of the employment group scheme.
The relevant school education must be proven by a certificate of successful, proper completion.
usage group MII
| employment group year | Minimum monthly basic salary in euros without completed technical college |
|---|---|
| In the 1st and 2nd employment group year | 2,474.08 |
| after 2 years of employment group | 2,474.08 |
| after 4 years of employment | 2,635.91 |
| after 6 years of employment | 2,797.79 |
| after 8 years of employment | 2,959.63 |
| after 10 years of employment | 3,121.49 |
| after 12 years of employment group | 3,260.25 |
| after 15 years of employment | 3,514.60 |
| employment group year | Minimum monthly basic salary in euros with completed technical college |
|---|---|
| In the 1st and 2nd employment group year | 2,590.91 |
| after 2 years of employment group | 2,590.91 |
| after 4 years of employment | 2,760.40 |
| after 6 years of employment | 2,929.89 |
| after 8 years of employment | 3,099.36 |
| after 10 years of employment | 3,268.88 |
| after 12 years of employment group | 3,414.16 |
| after 15 years of employment | 3,680.55 |
usage group MIII
master craftsman
| employment group year | Monthly minimum basic salary in euros |
|---|---|
| In the 1st and 2nd employment group year | 2,843.23 |
| after 2 years of employment group | 2,843.23 |
| after 4 years of employment | 3,029.24 |
| after 6 years of employment | 3,215.25 |
| after 8 years of employment | 3,401.26 |
| after 10 years of employment | 3,587.25 |
| after 12 years of employment group | 3,746.70 |
| after 15 years of employment | 4,039.00 |
apprentices
The monthly apprentice salary is
| apprenticeship year | Monthly apprentice income in euros |
|---|---|
| in the first year of apprenticeship | 760.00 |
| in the 2nd year of apprenticeship | 930.00 |
| in the 3rd year of apprenticeship | 1,130.00 |
| in the 4th year of apprenticeship | 1,330.00 |
2) Industry-specific job examples
A) The following also applies to the Financial Services Association:
usage group II
e.g.: checking incoming goods and checking that applications and proof of identity are complete,
forwarding and recording customer applications,
recording commission lists, contract management,
financial services assistant (without selection advisory activities).
usage group III
e.g.: customer advisor (with selection advice),
sales representative (with selection advice),
customer contacts (researcher).
usage group IV
e.g.: business manager with credit information,
compliance officer and internal audit,
controlling in the sense of the job characteristics of usage group IV,
risk manager in the leasing or finance sector,
salesperson with advice in the area of investment advice and investment services.
usage group V
e.g. head of the back office, accounting, controlling or compliance departments,
head of product selection, marketing,
head of accounting and statistics,
head of sales force and training of employees or sales representatives or financial service assistants,
head of human resources departments,
head of settlement and investment administration, selection of financial products (investment advisory board),
head of accounting.
usage group VI
e.g. managing director within the meaning of the Securities Supervision Act or the Banking Act.
B) The following additionally applies to the professional group of accounting professions in the FV UBIT: [4]
These usage group examples for the minimum salary order apply to those companies that are authorized to practice the professions of accountant, bookkeeper or payroll clerk under the Accounting Act (accounting professions group).
The following example description of the usage groups supplements or specifies the activity examples of the applicable minimum salary order and the examples applicable there are separately regulated by the specific activity and different fields of responsibility for companies in the accounting professions group.
[4] See Section 20 Paragraph 2 regarding the entry into force on 1 January 2020.
usage group I
e.g.: EDP -based recording and saving of data and texts, such as entering pre-assigned documents,
recording of registration and deregistration in payroll/personnel accounting and their transmission without accounting activities,
arbitration of files and archiving
, copying, scanning and filing activities
usage group II
e.g.: simple accounting activities,
simple payroll/personnel accounting including the associated reports,
carrying out the reconciliation of open items and account reconciliations, requesting contribution account numbers (e.g. GKK , BUAK , tax numbers, etc.)
Within the scope of these activities, there is an opportunity for professional consultation within the company (e.g. with a supervisor or company owner).
usage group III
e.g.: Accounting activities (with balance sheet and tax assessment)
Payroll accounting taking into account the collective agreement, tax and other classifications, BUAK accounting, ongoing verifications including all monthly and annual reports to the authorities
Preparation of simple annual financial statements for companies that are not subject to the Austrian Commercial Code
; preparation of annual financial statements (eg accounting)
Implementation of employee assessments
Client contacts without complex information on accounting and payroll matters
Implementation and support of cost accounting
Within the scope of these activities, there is an opportunity for professional consultation within the company (eg with a supervisor or company owner).
usage group IV
eg: Preparation of balance sheet accounting including annual financial statements according to the Austrian Commercial Code (UGB) (with client meeting, without self-directed and ultimately responsible final meeting) regular support of the GPLA/PLAB
Within the scope of these activities, there is an opportunity for professional consultation within the company (eg with a supervisor or company owner).
usage group V
eg employees who carry out work independently and with ultimate responsibility, which is particularly responsible and has to be carried out independently, which requires extensive, above-average professional knowledge and several years of practical experience.
This collective agreement comes into force on January 1, 2022.
Vienna, November 18, 2021
Austrian Federal Economic Chamber,
Specialist Association for Waste Management and Resource Management
Head of the Trade Association:
H. Höpperger
Managing Director:
Mag. P. Wieser
Financial Services Association
Head of the Trade Association:
Mag. H. Dolzer
Managing Director:
Mag. Th. Moth
Association of Engineering Offices
Head of the Trade Association:
TechnR Dipl.-Ing. Dr. R. Gagstädter
Managing Director:
Mag. S. Fisegger
Association of Telecommunications and Broadcasting Companies
Head of the Trade Association:
Gerhard Haidvogel
Managing Director:
Mag. C. Determann
Association of Management Consulting, Accounting and Information Technology
Head of the Trade Association:
KommR Mag. A. Harl MBA CMC
Managing Director:
Mag. C. Determann
Austrian Trade Union Federation
Trade Union of Private Employees
Printing, Journalism, Paper
chairwoman
B. Teiber, MA
Federal Managing Director
K. Dürtscher
Austrian Trade Union Federation
GPA
Trade Union Economic Sector Business Services
economic sector chairman
N. Schwab
Economic Sector Secretary
Mag. A. Steinhauser
Note:
Despite careful checking of all information in this brochure, errors cannot be ruled out and the accuracy of the content is therefore not guaranteed. The publisher or author accepts no liability.
