Social Insurance Act (ASVG)

There is no legal definition of independent contractors (Freie Dienstnehmer), but the type of contract (Freies Dienstverhältnis) is regulated by the Social Insurance Act (ASVG). According to this Act, an independent contract exists if, for a fee, someone undertakes to provide his client with his workforce for a certain or indefinite period. It is essential for the independent employment contract that the employee makes his workforce available on a temporary basis. The independent contractor can mainly work with the client's resources. Independent contractors are insured by Austrian Health Insurance (ÖGK) and do not have to worry about insurance payments - the client covers those. However, as an independent contractor, you are subject to income tax and you have to also file a tax return every year.