How would you like to work?

In order to be able to work as an artist or cultural worker in Austria, it is important to know which type of employment you would like to pursue. Many different rights (e.g. amount of salary, social benefits, maximum working hours) and obligations (e.g. taxes to be paid, reporting obligations...) depend on this. 

In Austria you can be

• employed,
• self-employed, or
• a freelancer. 

Info: Simultaneous exercise of several types of employment: not all residence permits grant unrestricted free access to the labour market. A combined work and residence permit is only valid for employment with the specific employer for whom it was issued. As an employed artist with the residence title "Settlement Permit - Artist", you are authorised to pursue self-employment in addition to your employment if your self-employed activity is subordinate, and the other legal requirements are met. It is important that the type of employment for which you applied for your residence permit remains your main occupation. 

• Before taking up another job, find out whether it is compatible with your residence or work permit.

Example: You are staying in Austria within the scope of a settlement permit for your employed activity as an artist. You are employed full-time as an artist (i.e. you are not self-employed and have an employment contract) and at the same time you are occasionally engaged as a self-employed artist (i.e. you are self-employed and have a contract for work and labour). As long as your main professional activity is as an employed artist, you may be self-employed to a limited extent at the same time. Please note that your dual professional activity has an impact on your social security (see the section on multiple insurance in the chapter on social security) and the taxes you have to pay.

Whether your work is considered self-employed or employed depends on your specific working conditions and not on what you have agreed with your contractual partner. In practice, outward appearance and actual work may differ: many people who are not self-employed according to their working conditions have a contract for work and labour. According to their contract, they are therefore self-employed, although their daily work routine corresponds to that of an employee. 

Why does this happen? 

The reason is that it can be more cost-effective for entrepreneurs to conclude a contract with you as a self-employed person instead of hiring you as an employee. 

• As a salaried employee, you are entitled to benefits such as paid holiday, continued pay in the event of illness, payment for overtime, and many more. Your employer must pay all of these benefits. For example, they also bear the risk of you falling ill as they must continue to pay your salary for a period of time even though you are unable to work.
• As a self-employed person, you do not have these entitlements under labour law. In addition, self-employed people must register for social security and pay their own taxes. See the chapters on tax law and social security.
• It is often economically difficult for employers to hire someone, particularly in the arts, because the ancillary labour costs (including social security contributions and taxes) and the minimum salary that would have to be paid are too high. 

Attention: It is also important for your tax liability to know which category of employment you fall into. If you are employed, your employer will automatically pay your income tax for you. This is different for self-employed people, who must register with the tax office and pay tax on your income themselves. 

To do: Before you enter into an employment relationship, clarify with your potential employer exactly what your working day would look like and under what contractual conditions you would be employed. If you suspect that you would be working as an employee (note the decisive characteristics of employee dependency below!) but your employer only wants to offer you a freelance contract or a contract for work and labour, contact the Chamber of Labour, the organisation representing the interests of employees. 

In the following chapters, you will find information on the different types of employment in Austria.