The SWF contribution

All companies are required to pay a contribution for those workers they employ for the purpose of assigning them to third parties. This contribution is called the SWF contribution (formerly known as the SO contribution or, in the case of the ÖGK, the WBB AÜG contribution) and is used to finance the fund.

The SWF contribution amounts to 0.35% of the general contribution base or the gross remuneration of the temporary worker.

Important information on the payment of the SWF contribution – This applies to domestic and foreign temporary employment agencies that provide social insurance through the ÖGK/BVAEB:

• The SWF contribution must be paid for both blue-collar and white-collar workers.
• The contribution is paid via the company's payroll accounting and is paid to the ÖGK (or BVAEB) together with social security contributions.
• The contribution basis corresponds to the general contribution basis under the General Social Security Act (ASVG). The maximum assessment basis pursuant to Section 45 ASVG applies.

• The SWF contribution must also be paid for special payments.

• The ÖGK/BVAEB forwards the notifications and contributions (minus an administrative fee of 0.5%) to the SWF.

Important information for foreign temporary employment agencies that do not provide social insurance through the ÖGK/BVAEB:

Commercial temporary employment agencies not based in Austria that do NOT provide social insurance for their temporary workers in Austria must pay the SWF contribution as soon as these workers are deployed in Austria.

If a company is based in the EU, the EEA, or Switzerland and supplies workers to Austria, this employment must be reported electronically to the Central Coordination Office (ZKO) of the Federal Ministry of Finance. The ZKO 4 web form must be used for the report.

Any changes to data that has already been submitted must be reported immediately.

Important:

Based on the notification to the Central Coordination Office (ZKO), the SWF issues a monthly invoice or payment request for the SWF contribution. The SWF contribution is calculated directly on the basis of the ZKO 4 notification submitted.

Further information:

• Further information on the cross-border transfer of workers is available from the Federal Ministry of Labor, Social Affairs, Health, Care, and Consumer Protection (BMASGPK).
• Information on reporting the posting of workers to Austria is available from the Federal Ministry of Finance (BMF).