Registering employees in Austria – employer account, ELDA, written statement

Contents

1. Step by step
2. What the written statement must contain
3. Grading under the collective agreement
4. Probation
5. Marginal employment
6. What missing registration costs
7. Deregistration
8. NeuFöG: saving payroll costs
9. Checklist for your first hire
10. The first working week – how it runs with us
11. What an hour really costs
12. Frequently asked questions
13. Sources

In short: Before the first person works you need an employer contribution account with the ÖGK. Every employee must be registered via ELDA before starting work – even for a trial day. Add a written statement (Dienstzettel) with the collective-agreement grade, time records from day one and payroll. As of October 2026.

Cleaning is a people business. In our Vienna company the first week of a new colleague is decisive – and that is exactly where the costliest mistakes happen: “Just come along tomorrow and we’ll see if it works.” Without registration that is undeclared work, even if it’s only one morning. Inspections by the financial police are not unusual in the cleaning sector.

Step by step

1. Employer account: apply to the ÖGK for an employer contribution account number. Allow a few days – do it before the first working day.
2. Payroll: do it yourself with software, through a tax adviser or a payroll office.
3. ELDA access: ELDA is the electronic reporting system of the social insurance; many payroll programs report directly.
4. Register via ELDA before work starts. Notifications by e-mail, phone or paper generally don’t count.
5. Copy of the registration to the employee.
6. Written statement with the legally required details – promptly after the start.
7. Time records from day one: Working time, breaks and records in the cleaning industry.
8. Monthly reports and contribution payments via payroll.

What the written statement must contain

The written statement summarises the key rights and obligations (§ 2 AVRAG). Important points for cleaning:

Write it clearly – where there are language barriers, explain it verbally as well.

Grading under the collective agreement

Blue-collar staff fall under the collective agreement for monument, façade and building cleaning. The wage group depends on the work: in 2026 for example WG 6 (ongoing contract cleaning) €12.37, WG 2 (special cleaning incl. windows and façades) €13.30. From 2027 a new group structure applies according to the agreement (contract cleaning new WG 4: €12.73; please check the current text). Details: Collective agreement for building cleaning in Austria explained.

Probation

A probation period of up to one month may be agreed; during it either side can end the employment at any time. Registration before work starts still applies – from the first day of probation.

Marginal employment

The 2026 marginal employment threshold is €551.10 per month. Marginal employees are also registered before starting and paid per the collective agreement.

Example (assumption): at WG 6 (€12.37), €551.10 equals about 44.5 hours a month – roughly 10 hours a week. Factor in special payments and extra hours so you don’t cross the threshold unintentionally. Ask your payroll provider what an hour really costs.

What missing registration costs

If someone is found working without registration, the ÖGK can impose contribution surcharges and authorities administrative fines – per person. Back-payments of contributions follow, and it can count against you in future tenders. A trial day without registration is the most expensive trial day there is.

Deregistration

When employment ends, deregister the person via ELDA – generally within seven days of the end. Issue the final pay slip correctly (incl. pro-rata special payments and compensation for unused holiday).

NeuFöG: saving payroll costs

New businesses can, under conditions, save certain payroll costs for their first employees (exemption for up to twelve months within 36 months of founding): Starting a cleaning company in Austria – step by step.

Checklist for your first hire

• Employer account with the ÖGK in place
• Payroll organised, ELDA access active
• Registration before the first working day, copy handed over
• Written statement with grade, hours and places of work
• Training documented (safety, cleaning agents, safety data sheets): Cleaning equipment and supplies for starting out – the basics
• Time tracking from day one
• Key and access rules explained
• Workwear and protective gear issued

The first working week – how it runs with us

Structured onboarding reduces errors, complaints and turnover. Staff turnover in cleaning is high – everyone who stays saves you recruiting, registration and new training.

What an hour really costs

The agreement wage is only the start. With special payments (14 instead of 12 monthly wages) and payroll costs of roughly 29–30 %, a full-time WG 6 employee (2026: €12.37) costs about €38,800 a year. Spread over billable hours that is just over €25 per hour – before materials, overheads and profit. The full method: Calculating the hourly rate for cleaning – the right way.

Frequently asked questions

Sources

1. USP – registering staff (ELDA)
2. WKO – expected social insurance values 2026