Austria is again in a lockdown, which was imposed until 1 December2021 (in Upper Austria until 5 December 2021). As already announced in the media, an extension of the lockdown until 12December (in Upper Austria until 17 December) is to be expected. Due to the current situation, the regulations for short-time work had to be adjusted again. In the following article we give you an overview of the most important changes.
Application (also possible retroactively)
In general, it is recommended that companies not directly affected by the lockdown and applying for short-time work without confirmation from the tax advisor apply for short-time work by 12 December (Upper Austria: 17 December), and not only for the duration of the current lockdown (1 December/Upper Austria: 5 December). If, contrary to expectations, the lockdown does last for a shorter period, the application would have to be improved accordingly.
For companies starting (or extending) short-time work during the lockdown, a retroactive application is possible 14 days after the start of short-time work. Therefore, the period ends at the end of the 14th day after the start of short-time work, but at the latest at the end of 15 December 2021 (in Upper Austria: at the end of 19 December 2021).
Short-time work allowance for companies in directly affected sectors
The unreduced aid of 100 % is available to companies in directly concerned sectors (ÖNACE 2008 classifications) until 31 December 2021.
Extent of lost working time
The maximum amount of lost working time that can be requested is 90% on average. . Approval going beyond this in sectors directly affected by the lockdown will only be possible retrospectively. In any case, it should be noted that exceeding the lost working time of 90% on average is only permissible if there are no more than 90% lost hours in each of the other payroll months.
Companies with ongoing short-time work can submit an amendment request to increase the maximum limit for lost hours to over 50% until the end of the current short-time work period.
Elimination of the obligation to confirm the economic justification by tax advisors
For those companies that apply for short-time work only for the lockdown (22 November 2021 to 1 December 2021 or in Upper Austria: until 5 December 2021) or that are directly affected by the lockdown (ÖNACE 2008 classifications), this obligation does not apply.
Elimination of the consultation procedure
The three-week consultation procedure at the AMS is generally suspended for all companies. Until the AMS has adapted the IT accordingly (probably at the beginning of December), the companies must select the following YES in the system: "Counselling procedure completed".
Special features for apprentices
The obligation for all companies to use at least 50% of the time lost by apprentices working short hours for further training measures will no longer apply for the months of November and December 2021.
Holiday consumption
In the short-time work phase 5, depending on the duration of the short-time work, up to three weeks of leave must be taken within the short-time work period - in contrast to the previous situation - provided that employees are still entitled to the below stated amount. However, they are not obliged to use up future vacation entitlements. .
This means:
- Short-time working period up to 1 month --> no compulsory holiday consumption
- Short-time working period more than 1 month --> in any case 1 week of holiday consumption
- Short-time working period more than 3 months --> in any case 2 weeks holiday consumption
- Short-time working period more than 5 months --> in any case 3 weeks holiday consumption
Works agreements may also contain provisions on the consumption of the holiday entitlement corresponding to the short-time working period.
Attention: Without this use of leave, the short-work allowance will be reduced!
Annex (sectors directly concerned)
45.11-2 Retail trade services of motor vehicles of a gross weight not exceeding 3,5 tonnes
49.19 Wholesale trade services of motor vehicles, of a gross weight exceeding 3,5 tonnes
45.32 Retail trade services of motor vehicle parts and accessories
45.40 Wholesale and retail trade and repair of motorcycles and related parts and accessories
47.19 Other retail trade services in non-specialized stores
47.4 Retail trade services of information and communication technology equipment in specialized stores
47.5 Retail sale of other household appliances, textiles, do-it-yourself and home furnishing goods in specialized stores
47.6 Retail sale of publishing goods, sports equipment and toys in specialised stores
47.71 Retail sale of clothing in specialized stores
47.72 Retail sale of footwear and leather goods in specialized stores
47.75 Retail sale of cosmetic and toilet articles in specialized stores
47.76 Retail sale of flowers, plants, seeds, fertilisers, zoological requisites and live animals in specialised stores
47.77 Retail sale of watches and jewellery
47.78 Other retail sale in specialized stores, except of antiques and second-hand goods
47.79 Retail sale of antiques and second-hand goods in specialized stores
47.8 Retail trade services in stalls and markets
47.99 Other retail trade not in stores, stalls or markets
49.31-2 Short-distance bus services
49.39-1 Cableways and lifts
49.39-9 Other passenger land transport n.e.c. (excluding cableway transport)
50.3 Inland passenger water transport services
52.23 Other air transport activities
55 Accommodation
56 Restaurants
59.14 Cinemas
77.21 Renting services of sports and recreational equipment
79.11 Travel agencies
79.12 Tour operators
79.90-1 Travel and tourist guides
82.30 Organizers of trade fairs, exhibitions and congresses
85.5 Other education
86.90-9 Other health care services
90 creative, artistic and entertainment activities
91 Libraries, archives, museums, botanical and zoological gardens
92 Gambling, betting and lottery activities
93 Sports activities and amusement and recreation services
96.02 Hairdressing and beauty salons
96.04-1 Slimming and massage centres
96.04-9 Saunas, solariums, steam baths, etc.
96.09 Other service activities n.e.c.
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