ENGELBRECHT Rechtsanwalts GmbH
Annagasse 3, A-1010 Wien
© 2026 Engelbrecht Arbeitsrecht
At the end of the 1990s, Austrian legislators significantly changed the previous social security coverage of employees on the one hand and (commercial) self-employed workers on the other hand by introducing “new self-employment”. Since its founding, our law firm has repeatedly dealt intensively with the legal issues of social security law allocation and the drafting of contractual relationships in the border area between employment contract (service contract), independent service contract and work contract and has followed the development of case law and literature in this important area from the outset.
We can therefore clarify delimitation issues just as quickly and profoundly and develop practical design options. This question concerns, for example, the legal relationships of subcontractors, interns, outsourced solo self-employed workers, speakers or platform workers (crowd work, clickwork).
Complaints from authorities and social security institutions can also arise due to legal relationships that already exist — sometimes for many years — and lead to subsequent requalification. As a result of back payments of payroll tax and social security contributions as well as possible administrative penalties, this entails significant cost consequences for the company — especially when a larger number of the company's contractual partners are affected. Here, we use our expertise to assist our clients through the social security allocation procedures (carried out by social security institutions ÖGK and SVS) as well as in proceedings, often initiated in parallel by affected employees, before employment and social courts or before appellate courts up to the Supreme Court. When claims are made against employers during GPLA audits, we provide support from the very beginning and try to achieve the best possible result for our clients.
With our expertise, we also assist our clients with other issues relating to social security reporting and contribution requirements. Whether an employer has met its reporting obligations and has paid income tax and social security contributions in the correct amount can be checked in the joint audit of payroll contributions and contributions (GPLB, formerly known as GPLA or PLAB). In doing so, our qualified advice and representation can also protect against unpleasant cost consequences and contribute to a quick, successful conclusion.
Since our firm was founded, we have focused extensively on legal issues regarding social security classification and the structuring of contractual relationships at the intersection of employment contracts, freelance service contracts, and contracts for work, closely following the development of case law and legal literature in this field from the very beginning.
This issue concerns the legal status of subcontractors, interns, outsourced solo self-employed individuals, lecturers, and platform workers (crowd work, clickwork). We can quickly and thoroughly resolve questions regarding classification and develop practical solutions for structuring these arrangements.
Objections from authorities and social security institutions can arise even in long-standing legal relationships—sometimes spanning many years—and lead to retroactive reclassification. This entails back payments of wage tax and social security contributions, as well as potential administrative penalties, especially if a large number of contractual partners are affected. We support our clients through the social security classification proceedings conducted by the ÖGK and SVS, as well as in parallel proceedings before the labor and social courts, up to the Supreme Court.
Whether an employer has fulfilled their reporting obligations and paid the correct amount of wage tax and social security contributions can be verified through the joint audit of wage-related taxes and contributions (GPLB, formerly known as GPLA or PLAB), which is conducted by the tax authorities and the health insurance providers ÖGK or BVAEB. If claims are asserted against employers during this process, we provide support from the very beginning and strive to achieve the best possible outcome.