What is gross replacement
FAQ: Short-time work
Here you will find answers to frequently asked questions about Corona short-time work.
For phase 4 of short-time work from April 1, 2021 to June 30, 2021, you can find more information on the AMS website.
How should you proceed if the working time should be reduced to 0 in an entire billing month?
- It is possible to fall below the 30% or 10% minimum working time during the lockdown if the company belongs to one of the ÖNACE 2008 classifications that are directly affected by the lockdown according to the annex to the federal guideline.
- The short-time working allowance is applied for and approved in a tried and tested manner.
- An application for a change request can also be made retrospectively to fall below the thresholds of 30% or 10%. The social partners must agree to any loss of working hours exceeding 70%.
- If the company is not directly affected by the lockdown, the working hours can still be reduced to 0 in individual billing months, but an average of 30% or 10% can be achieved over the entire short-time working period (at the latest until the end of March 2021).
- The threshold of 30% in the calculation period can be lowered to 10% for all companies after individual assessment by the social partners.
Is it possible to apply retrospectively?
- The application is generally required before the start of the short-time working period.
- For projects in phase 4 starting April 1, 2021, a transition period of one month applies from the time the required documents are made available in the eAMS.
- A retroactive application for phase 3 and an extension of short-time work projects from phase 3 are not possible.
Danger:The current AMS guideline expressly requires a fully paid calendar month before short-time work for the inclusion of employees.
Information on phase III of short-time work
- Periods of training and further education during lost hours are eligible for funding.
- Since October 1, 2020, working hours can generally only be reduced by at least 20 and up to a maximum of 70 percent for the entire calculation period.
- The economic necessity must be presented in more detail (if necessary with confirmation from a tax advisor, an accountant, an auditor).
- Exceptions apply for the time of lockdown.
- Retroactive applications: The deadline for submitting requests for companies that started short-time work (the extension) between February 1, 2021 and February 27, 2021 ends on March 20, 2021. However, applications with an earlier start of short-time work are no longer possible. The application is generally required before the start of the short-time working period.
- Economic reason: For companies that are directly affected by the lockdown (see classification according to ÖNACE 2008 in the federal guidelines), or that apply for short-time working only for the period of lockdown, there is no need for confirmation by the tax advisor (etc.).
- Apprentices: There is no training obligation for apprentices during periods of validity of the lockdown regulation.
- Tip regulation: Employees on short-time work with a flat-rate tip and from companies that are affected by an official closure receive EUR 100 net per month during the short-time work during the lockdown (in the accounting months November and December). Employment service remuneration is paid out by the company.
- For companies that are not covered by an entry ban in accordance with the Covid 19 Protective Measures Ordinance: Yes, provided that the agreed minimum working time of 30 percent (or in special cases 10 percent) is not fallen below over the entire calculation period.
- For companies that are covered by a ban on entry in accordance with the Covid-19 Protective Measures Ordinance (see list of ÖNACE 2008 classifications in the guideline): Yes, if (1) the 90 percent loss of working hours is exceeded exclusively due to the complete loss of work during the lockdown is due, (2) in the other billing months (specifically: in October 2020) no more than 90 percent lost hours are charged and (3) the collective bargaining bodies have explicitly agreed to a loss of working hours of more than 70 percent.
- Requests for changes to increase the maximum loss of working hours by more than 70% (and an associated increase in the grant amount) can be submitted retrospectively at any time up to the end of the short-time working period. In any case, this requires the explicit consent of the collective bargaining bodies of the employees and employers or a corresponding social partner agreement.
General - scope
- New, expanded form of short-time work for companies that are economically affected by COVID-19.
- Securing jobs
- Maintain company liquidity
- Secure proven specialists
- Since October 2020: Training and further education during the lost hours
- Short-time working is possible for companies regardless of the size of the company and regardless of the respective industry.
- If there is no corporation capable of collective bargaining on the employer's side (etc. in the case of associations, NGOs), the consent of the employee's side is sufficient for the unification of the social partners.
- Temporary workers are eligible for funding.
- Insolvent companies that are in bankruptcy or reorganization proceedings are not eligible for funding.
- Local authorities, legal entities under public law that do not actively participate in economic life, and political parties are not eligible for funding.
- In principle, all employees subject to unemployment insurance are eligible for short-time work, provided they have a fully paid calendar month before starting short-time work.
- Members of the executive body are eligible if they are ASVG insured; also board members who are subject to the ASVG
- Apprentices are eligible.
- Freelance workers are eligible if normal working hours can be shown.
- Marginally employed persons, civil servants, one-person entrepreneurs and shareholder-managing directors who are subject to GSVG are not covered by the short-time working regulations.
- No, the factual and personal scope of short-time work must be specified in the social partner agreement.
- The employer decides in agreement with the employee representatives with which employees short-time work is agreed. Individual service providers and specialists can remain employed to the full extent of their working hours, while the rest of the workforce works short.
- Individual parts of the company and employees can start short-time work at different times. In order to simplify administration, however, homogeneous (sub) companies should be included in the respective short-time work project if possible.
- The "Corona short-time work" of phase IV can be applied for for three months since April 6, 2021 and must end on June 30, 2021 at the latest. Retroactive applications for phase III after March 31, 2021 are not possible.
- The "Corona short-time work" started again on April 1, 2021, projects that started earlier will no longer be extended.
- Yes, as part of the short-time work allowance, only employees with an employment relationship that existed in the form of a fully paid calendar month prior to short-time work (commencement of the employment relationship on the earliest possible working day of the month according to the collective agreement) are eligible for funding.
- This is unavoidable due to legal requirements and to ensure that the funding instrument can be administered.
- Newly accepted employees can only be accepted into short-time work after a fully paid calendar month. You must then submit your own short-time work request with the corresponding short-time work start date and conclude a corresponding social partner agreement.
- Note on the settlement of phase I: In the case of short-time working projects starting between March 1 and May 31, the Public Employment Service does not collect any reimbursement of grants that have already been paid out from the title of the missing fully paid month.
- No, funding is not possible in these cases. The short-time working allowance is company-related in Austria.
- According to the Labor Market Service Act, employers can be granted short-time working allowances if the company is affected by economic difficulties. According to the Labor Constitution Act, a company is a workplace that forms an organizational unit within which a physical or legal person or a community of people continues to pursue the achievement of certain work results with technical or immaterial means.
- Therefore, foreign companies with only posted workers and without a corresponding organizational unit cannot receive short-time working allowance.
- The short-time working allowance is granted exclusively in the interests of the insured community, from whose contributions the allowance processing must ultimately be financed, exclusively for employees of companies with a location in Austria who have unemployment insurance in Austria.
- No. Employers who employ domestic help for private purposes cannot receive short-time working allowance because - in this area - there is no company.
Yes, employees who return from parental leave have an ongoing employment relationship, which is why they can generally be included in short-time work. In these cases, the remuneration before parental leave can also be used as a basis for assessment.
- In the case of military or community service or educational leave, the employment relationship remains intact. If these people return to the company during the current short-time working period and are covered by the scope of the social partner agreement, then, if there is no corresponding gross remuneration before the start of short-time working in the company, the gross remuneration of the last fully paid month before the civil or military service or the To use educational leave.
- The employer does not have to pay any wages during family leave.If the requirements are met, the employee is entitled to a family time bonus, so there is no entitlement to short-time working allowance for this period.
- Yes, the downtime caused by short-time work is generally considered to be free time. However, the employee must continue to observe the non-competition clause and contractual agreements regarding secondary employment.
- The secondary job must not impair the work performance of the employee for the employer with short-time work.
Employees who have applied for a combined wage subsidy or a restart bonus for a new employment relationship can, if necessary, also be included in short-time working after a full month has been received. The minimum of 20 hours per week must be given when granting. If the weekly working hours are undercut as part of short-time work, this does not affect the subsidy.
Yes, these are eligible because an association is a legal entity under private law. These are eligible for funding regardless of federal, state or local government participation.
- The federal government, federal states, municipalities, associations of municipalities, other legal entities under public law that do not actively participate in economic life and political parties are not eligible for funding.
- Other legal entities under public law are only eligible for funding if they cover a substantial part of their costs with service fees and participate in economic life. The share of own revenues in the total budget determines the share of people eligible for funding in the workforce. For example, if performance payments make up 20 percent of the total budget, then short-time work can be agreed with a maximum of 20 percent of employees subject to unemployment insurance.
- Yes, short-time working allowance can be granted for employed persons over the age of 63, even if they are no longer subject to compulsory unemployment insurance.
- Employees are only eligible for funding if they have not yet reached the standard retirement age or if the requirements for an old-age pension are not met despite reaching retirement age.
- Freelance workers who are subject to unemployment insurance are eligible if they can work normal weekly hours, receive remuneration above the marginal earnings limit and are covered by the social partner agreement.
Initial and continuing education
- Times of training and further education can only be offset at a maximum to the extent of the downtime specified in the request and therefore only within the original normal working period. Within this framework, times used for qualification count as lost hours.
- Education and training up to the net replacement rate are covered by this. Additional periods of education are to be remunerated (with an exception provision for calculating the remuneration when using flexible working time models - an example is given in the current social partner agreement).
- The AMS offers special subsidies for the financing of educational measures during lost hours.
- Yes, to the extent of the originally agreed normal working hours.
- The training measure should take place during the originally agreed normal working hours. If this is not possible due to the type of training and further education or the original normal working hours, the employer is entitled to determine the educational time in accordance with the principles of Section 19c of the Working Hours Act (AZG).
- Yes, the employer may order an interruption or premature termination of the training course.
- Work may be ordered unilaterally in the originally planned training periods if (1) the employee's location and duration are communicated as soon as possible (at least 3 days in advance), (2) the employee's interests do not conflict with the changed division (e.g. significant changes in location), (3) the work is performed in the normal working hours agreed before the short-time work.
- In the event of an interruption or premature termination of an educational measure, the expenses (e.g. course cancellation, accommodation costs) must be borne by the employer.
- The employee has the right to catch up on the training measure during normal working hours at the latest within 18 months after the interruption and to be released from work for the necessary time (with continued payment of remuneration). If this is not possible, the employee can complete the training measure in their free time without paying, while the costs continue to be borne by the employer.
- A distinction must be made here between training and further education that the employees attend on their own initiative and those that are ordered by the company.
- Downtime is considered to be leisure time under state aid law, so employees can, in consultation with the company, take up sideline jobs or complete qualifications out of self-interest.
- However, if the company orders training and further education, these times are to be regarded as working hours under labor law and are to be remunerated accordingly.
- In the settlement with the AMS, the hours worked must nevertheless be stated excluding the training and further training times that have been arranged.
- Put simply, this means that you also get a subsidy for these training and further education periods.
- No. An educational measure should be appropriate. However, there is an advantage to companies in using downtime for staff training. In addition, the company can apply to the AMS for funding for course costs as part of short-time working.
- Employees, on the other hand, are obliged to complete an educational measure offered by the company, provided that it meets the conditions set out in the social partner agreement.
- Participation in a training course is eligible if it takes place during downtime in accordance with the COVID-19 KUA guideline.
- Labor market-related training courses that last at least 16 hours, can be used outside the company and are within the COVID-19 short-time working period are eligible for funding.
- Ordinary studies and postgraduate studies at universities including private universities, technical colleges and universities of teacher education are not eligible for funding; Meetings, conventions, conferences, congresses and symposiums; pure product training; non-labor market-oriented training (e.g. hobby courses); Training courses that convey pure training qualifications for simple activities (e.g. simple training courses on machines); Training courses with a duration of less than 16 hours of action and individual coaching.
- If apprentices are included in short-time work, they are obliged to use at least 50 percent of their downtime for training and further education up to the month before the successful completion of the final apprenticeship examination. This does not apply to times of a prescribed lockdown.
- Since lockdown regulations were largely in force in the period of phase III (October 1, 2020 to March 31, 2021), the obligation to provide training and further education during the lost hours for apprentices was removed for phase III projects. Apprentices continue to pay 100 percent of the previous gross salary, from phase III onwards, however, according to the respective apprenticeship year.
- The time that apprentices are in vocational school counts as working time. This also applies if the lessons are not held at the school location but from home. The hours of vocational school lessons can therefore not represent eligible lost hours during short-time work.
- In the event of a change in the apprenticeship year (e.g. change from the 1st to the 2nd year of apprenticeship) within the short-time working period, a fee of 100 percent based on the current apprenticeship year is due, whereby special collective agreements remain unaffected.
- In the event of a change to an employment relationship after the end of the apprenticeship period, the short-time work support (which the company pays out to the employee) must be adjusted, i.e. the net replacement rate (80, 85 or 90 percent) is due from the end of the apprenticeship period (with and without the final apprenticeship examination) ) according to the remuneration due without short-time work.
- Attention: The assessment basis for the aid calculation does not change, however. The short-time work allowance will continue to be calculated on the basis of the last fully paid month before the start of short-time work. In order to create a new assessment basis, the employees concerned can be removed from the current short-time work project and remunerated in full and unreduced for a calendar month. A new short-time work project can then be requested for them.
- This procedure applies when changing to an employment relationship both for skilled workers after successfully passing the final apprenticeship exam and for unskilled workers after the end of the apprenticeship period without taking the final apprenticeship exam.
- Step 1: information
- Obtain information from the AMS or WKO (regional chamber) or trade unions, in particular about the exact procedure for the social partner agreement
- Discussions with the works council, if any, otherwise with employees
- Step 2: The following documents must be completed by the employer or the relevant agreements must be concluded:
- Step 3: Transmission of these documents to the AMS via an eAMS account
- The consent of the social partners is obtained if the documents are transmitted free of defects and the consent of the works council or employees is documented by the AMS in an accelerated objection procedure.
- In this case, the employer will contact the collective bargaining body, if available.
- If there is no collective bargaining body on the employer's side (e.g. in the case of associations, NGOs), the consent of the employees is sufficient for the social partner unification.
Instructions and documents can be found here on the Public Employment Service (AMS) website. The application for short-time work can only be submitted via the eAMS account. In addition to general data, the AMS essentially requires:
- Employment level
- Planned short-time working period
- Number of employees affected by short-time work in the respective income groups
- Average gross earnings in the respective income groups
- Sum of the expected lost hours
- The concluded and signed social partner agreement must be enclosed with the application for short-time work.
- In companies with a works council, it is sufficient from the perspective of the AMS if the "social partner agreement - works agreement" is signed and enclosed by the company and the works council. Individual agreements with which the consent of the employees concerned is also obtained do not have to be enclosed in this case. However, if employees who cannot be represented by the works council are also included in the short-time work (e.g. managing directors, freelance workers with representable normal working hours), an individual agreement with these employees is also required and must also be enclosed.
- In companies without a works council, the "social partner agreement - individual agreement" must be signed by the employees for which short-time work is agreed. The employees can be entered directly in the social partner agreement and the signature can be made directly on the social partner agreement. The signatures can also be obtained on individual agreements that contain the social partner agreement (and, for example, regulate the individual working hours in short-time working in more detail). In this case, the consent of the individual employees must be documented.
- In this case, the social partner agreement on short-time work does not apply to employees who have not signed it. You are excluded from short-time work.
- However, the social partner agreement is effective for the other employees.
- The application is generally required before the start of the short-time working period. Short-time working projects can be requested via the eAMS account.
- The deadline for submitting requests for companies that started short-time work (the extension) between February 1, 2021 and February 27, 2021 ends on March 20, 2021. Retroactive applications are no longer possible for short-time work projects that start before October 1, 2020 .
- In any case, the deadline for submitting a request in phase III ends on March 31, 2021.
- In the case of natural disasters and comparable damaging events, where this is appropriately documented by the companies when making the request in the fields "Justification for the introduction of short-time work", the request can be made three weeks retrospectively to the start of short-time work, but no later than March 31, 2021 become.
- From the AMS point of view, the application for short-time work can be withdrawn at any time. However, the agreements already made with the works council or with the employees must be observed.
- The short-time work support can only be approved if the short-time work request is in accordance with the guidelines and is covered in the budget.
- The approval of the short-time work allowance requires a fully completed and signed short-time work application and a concluded and signed social partner agreement. The data in the application for short-time work and in the social partner agreement must generally match. The request must contain all of the data essential for the funding notification.
- If a request has been made and the AMS has classified it as in need of improvement (formal defect), the AMS issues an improvement order with a grace period. If the improvement order is complied with within the grace period, the request will be processed, otherwise it will be rejected without further ado. Inadequate justifications, missing evidence (e.g. consent of the social partners, consent of individual employees, etc.), missing account number, etc .; However, not missing information on the project itself, insofar as it is requested in the request. From the first paragraph of point 7.1.2. The KUA guideline must be used to determine which information must be available for a request to be deemed to have been submitted.
- If you have made a mistake in specifying the number of employees, you should contact the AMS responsible.
- Even with different normal working hours in a company, only one request has to be made and the working hours specified that apply to the majority of employees. In the later monthly accounting with the AMS, the respective standard working hours for each employee must be listed separately.
- All relevant provisions can be found in detail in the current social partner agreement.
- It must be justified why the short-time working allowance is being applied for and why it is necessary. The contribution of the short-time working allowance to overcoming the economic difficulties must be demonstrated by the company. Further planned measures are also to be listed.
- Further applications for state support that have been approved since March 1st, 2020 must be specified: hardship fund, fixed cost subsidy, bridging guarantees, tax deferrals and / or deferrals of social security contributions.
- The monthly turnover without other income (e.g. data from the VAT pre-registration) from March 1st, 2019 up to the last available month before applying for the current short-time work in the company must be stated. If the sales figures alone are not meaningful, other key figures of the company can also be specified or added for the above period (e.g. monthly production sold, monthly incoming orders, monthly work volume).
- Furthermore, the expected development of sales (+/- percent) excluding other income (or the alternative key figure) in the company for the requested short-time working period (usually October 1, 2020 to March 31, 2021) compared to the previous year (i.e. October 1, 2019 to March 31, 2020). If a sales forecast is not meaningful or possible, this must be justified and the expected development indicated using the documented alternative key figure.
- Companies that are affected by an official closure in the course of the lockdown and companies that only apply for short-time work for the period of the lockdown do not need to submit a confirmation from a tax advisor (and the like).
The data on sales should prove the economic necessity of short-time working in the company and are checked by the social partners. However, you are not the only one who decides whether to grant short-time working allowance. According to the social partner agreement, if sales are expected to decline by less than 15 percent, the social partners will examine each individual case.
- The employer only has to pay for the hours worked and has to continue to compensate for vacation and continued payment periods as well as any overtime. The AMS assumes the difference to the net wage guarantee.
- The AMS aid calculator can be found here.
- Basic rule: The assessment basis for the short-time work allowance is the remuneration in accordance with Section 49 of the General Social Insurance Act (ASVG) in the last fully paid calendar month before the start of short-time work.
The employer bears the costs for the hours worked. The short-time working allowance is intended to support approximately those remuneration components that go beyond:
- AMS-KUA = allowance for lost hours (difference to the respective minimum gross wage)
- Proportional special payments (1/6) from AMS-KUA
- Employer's social security contributions from AMS-KUA and proportional special payment
- Total SI contributions for the difference (of wages + AMS-KUA) on an SI basis before short-time work
- Employer's contribution to the family burden compensation fund (DB) and surcharge to the employer contribution (DZ) from AMS-KUA and proportional special payment
- In addition, a lump-sum percentage is part of the short-time working allowance, which among other things covers the municipal tax.
- Employees on short-time work with a flat-rate tip and from companies that are affected by an official closure will receive EUR 100 net per month during short-time work during a lockdown from November 3 (for November and December 2020). Employment service remuneration is paid directly by the company.
- The assessment base (“gross before short-time work”) can be increased by 80 euros for the employees concerned for this purpose.
- For projects with a start date up to May 31, 2020, the short-time working allowance was calculated in the form of flat rates per lost hour. For projects with a start date since June 1, 2020 (initial grant or extensions), the amount of the short-time working allowance is determined using the difference method. This change was inevitable due to the social partner agreement and to avoid over-funding.
- The short-time working support (which the company pays out to the employee) is determined as the difference between the minimum gross wage and the remuneration due on the basis of hours worked, continued remuneration and compensation claims. The pay to be paid is calculated in relation to the gross pay before short-time work. In addition, there is a cost reimbursement for pro rata special payments and eligible social security expenses.
- This means that if, for example, gross wages are achieved through the hours worked and paid that exceed this net replacement rate, the gross wages are due for the work done (and the short-time working allowance for this person is zero in this month).
- The Public Employment Service (AMS) provides various accounting documents: https://www.ams.at/unternehmen/personalsicherung-und-fruehwarnsystem/kurzarbeit/downloads-kurzarbeit
- For the calculation of the amount of aid, the remuneration according to § 49 General Social Insurance Act (ASVG) including allowances and surcharges, but excluding overtime wages, is to be used.
- Revocable overtime lump sums: At the start of short-time working, overtime lump sums not revoked must be taken into account.
- Irrevocable overtime lump sums: Irrevocable overtime lump sums and irrevocable portions of all-inclusive remuneration are also to be taken into account in the assessment basis for the short-time working allowance.
- Overtime hours by part-time employees before starting short-time work are not included in the assessment basis.
- No.Remuneration free of charge (§ 49 Paragraph 3 General Social Insurance Act, ASVG) - regardless of whether it is a reimbursement of expenses or a component of remuneration - must be deducted from the gross amount.
- Accordingly, these non-contributory payments are not subject to the net wage guarantee. The amount of the net replacement rate (80, 85, 90 percent) depends on the gross minus the non-contributory payments.
- During the period of short-time work due to work performed, non-contributory payments are to be paid in addition to the net wage guarantee.
- Remuneration in kind that is linked to work (canteen, factory traffic, meal vouchers, etc.) and is free of charge are not to be taken into account when calculating the short-time work allowance. The granting of such benefits in kind during short-time work is based on the agreement or the provision of work during this period.
- Since October 1, 2020, working hours can only be reduced by at least 20 and up to a maximum of 70 percent for the entire calculation period. The extent of working hours during short-time work must therefore be at least 30 and a maximum of 80 percent of normal working hours. (Working hours between 10 and a maximum of 90 percent are only permitted in special cases with the consent of the social partners).
- So if you work 0 hours in phases, you have to work enough in the remaining period to achieve an average weekly working time of at least 30 percent of the contractually agreed normal working hours. Exception: Companies in certain economic classes that are directly affected by the lockdown can also claim more than 90% lost working hours in the course of billing.
- Example short-time working 6 weeks: 4 weeks 0 percent, 2 weeks 100 percent (on average one third in the calculation period).
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