Terms & Conditions

General terms and conditions for payroll

Last updated 26.01.2026

The following General terms and conditions regulate the rights and obligations of the company Trenkwalder Personaldienste GmbH with registered office in 1030 Vienna, Rennweg 97-99 Kern 8/6 OG hereinafter referred to as “Trenkwalder”, and the contractual partner, hereinafter referred to as the “Client”, in connection with the provision of payroll services.

1.Payroll

As part of the “Payroll”, Trenkwalder employees are employed in permanent contracts of employment and are assigned to the client. The entire payroll accounting including salary/wage payment as well as registration and deregistration forsocial insurance and any final settlement of employees is carried out by Trenkwalder. It is expressly agreed that an independent payroll order based on the GTC Payroll exists for each employee employed via Payroll, even if only one written contract (preamble) is drawn up for all payroll employees with the same conditions.

2.Customer identity

The client must notify Trenkwalder immediately in writing of any changes to the client’s name, company name, address, payment office, company register number or legal form. Documents shall be deemed to have been received by the client if they are sent to the address or payment office last notified by the client.

3.Start/end of the contract period

The payroll contract comes into force at the start of the employment relationship agreed in the employee’s employment contract. The end of the contract is the day on which Trenkwalder cancels the employee’s registration with the regional health insurance fund (see also point 13 below - Contract cancellation). The terms and conditions of the payroll contract apply in full to the employee’s period of parental leave in accordance with the Maternity Protection Act (MSchG), Paternity Leave Act (VKG) and General Labour Law Act (AVRAG).

4. Obligations of the client

The client is obliged to inform Trenkwalder prior to the commencement of the contract about the circumstances essential for the assignment, in particular about the qualification of the assigned worker, the associated collective agreement classification in the collective agreement applicable in the client’s company for comparable employees for comparable activities, as well as about the essential working and employment conditions applicable in the client’s company, which are laid down in binding provisions of a general nature (e.g. works agreement) and relate to working hours, holidays and remuneration. In particular, the client must notify Trenkwalder of the performance of night heavy work in accordance with the Night Heavy Work Act or the Heavy Work Ordinance. If Trenkwalder incurs expenses due to incorrect or incomplete information provided by the client and the resulting subsequent claims by the temporary worker, the client shall be liable for the difference in remuneration to be paid to the worker by charging the difference to the agreed hourly rate to the same extent (as a percentage). Prior to the commencement of the contract, the client must provide all employee-related data in writing in such a way that Trenkwalder can properly and promptly complete the employment contract and social security registration. The employment contract and social security registration will therefore only be concluded after receipt of the complete documentation. Salary/wages, bonuses, expenses, mileage allowances or other remuneration/compensation shall be agreed between the client and the future payroll employee and must be communicated to Trenkwalder in writing in good time before the start of the contract. During the contractual relationship, it is the client’s responsibility to notify Trenkwalder in writing of any desired changes to the employment relationship in good time, so that Trenkwalder can ensure compliance with all relevant statutory deadlines - e.g. notice periods - taking into account the administrative time required and the postal service. The notification is timely if it is received at least six working days before the deadline by the Trenkwalder branch responsible for contract processing. Additional costs resulting from late notifications shall be borne by the client. Furthermore, the client acknowledges the obligation to comply with the statutory provisions applicable to employees, in particular the Working Hours Act, employee protection regulations and the Employee Liability Act. Since both Trenkwalder and the client are considered employers within the meaning of occupational health and safety law, the client is obliged to take the instruction, information and hazard prevention measures (protective clothing, etc.) required in particular under the Employee Protection Act and to inform Trenkwalder thereof. In particular, the client is obliged to provide written evidence of the necessary training and instruction and to provide all necessary information in the event of official proceedings.

5.Workplace

The client shall inform Trenkwalder in writing of the suitability and expertise required for the job and of the special characteristics of the position to be filled before the assignment and before any change in the use of the assigned worker. The client undertakes to inform Trenkwalder in writing of the health suitability required for the job to be filled or the intended activity and to provide the relevant health and safety documents, in particular all documents in connection with the risk assessments, and to notify Trenkwalder of any changes. The client is obliged to reimburse Trenkwalder for all expenses resulting from incorrect or incomplete information.

6.Salary/wage

Trenkwalder will transfer the salary/wage so that it reaches the employee’s account no later than the last day of the month (for employees) or the 15th day of the following month (for workers). Non-recurring income components are transferred with the next salary/wage.

7. Billing

The “actual total costs” from the payroll contract are made up of the employee’s “actual costs” and the agreed payroll fee (percentage of the employee’s “actual costs”). The “actual costs” of the employee are the current salary/wage components (monthly salary/wages, overtime, holiday and sick pay, special payments, etc.), the one-off costs when the employee leaves the company (holiday compensation, special payments, severance pay, etc.) and the resulting employer contributions (ancillary wage costs) such as social security contributions, employer contribution to the family equalisation fund, employer supplement to the employer contribution, municipal tax and disability compensation allowance.. The “actual costs” are settled monthly on the basis of the payroll employee’s “proof of earnings” together with the payroll fee agreed in the payroll contract. In addition, the actual costs for overtime including payroll fees are charged. One-off costs are also invoiced with the agreed surcharge (payroll fee) when the employee leaves the company. Any collective agreement increases or collective agreement biennial salary increases of the payroll employee increase the “actual costs” and are charged to the client together with the payroll fee.

It is expressly agreed that the actual costs incurred by the payroll employee beyond the period of employment, including the surcharge, will be passed on to the client. The actual total costs are settled annually or at the time the payroll employee leaves the company. The real “actual costs” are determined on the basis of the annual salary account. The payroll fee to be paid is calculated from the real actual costs of the employee. This sum (total costs) is compared with the monthly flat rates and overtime invoiced up to this point and the difference is subsequently invoiced or reimbursed. All costs incurred by Trenkwalder from labour law claims of the payroll employee and/or from payment obligations to tax authorities or other authorities (insofar as they are directly related to the assigned payroll temporary worker) shall be charged to the client in their actual amount plus the agreed surcharge. This agreement shall remain valid beyond the date of termination of the contract. Furthermore, the client undertakes to bear all costs in connection with so-called “mass dismissals”, which trigger the early warning system pursuant to § 45a Labour Market Promotion Act (AMFG) at the Public Employment Service Austria (AMS). This means that the client shall pay the actual total costs from this payroll contract both for the duration of the blocking period pursuant to § 45a para. 2 Labour Market Promotion Act (AMFG) and for the subsequent statutory or collectively agreed notice period. If penalties are imposed on Trenkwalder due to incorrect or incomplete information provided by the client on the basis of the Wage and Social Dumping Act, additional claims for payment are made and/or security payments are requested from the authorities, the client shall be fully liable for these penalties, additional claims and for all disadvantages incurred by Trenkwalder as a result. In the event that the client requests health examinations or any tests for illnesses of the temporary workers before or during the assignment, or if such tests are required by mandatory standards, the client shall bear the full costs thereof.

8.Absences

Absences as times when the Payroll employee is unable to work, such as illness, visits to authorities, holidays, special leave days, care leave and unexcused absences are at the expense of the client and are paid as time worked and invoiced to the client.

9.Working time records

Payroll employees have working time records for the purpose of verifying statutory working time regulations (working hours, overtime, etc.). If the recording of working hours and absences is carried out electronically using the time recording system provided by Trenkwalder the client undertakes to disclose the names and email addresses of those persons who are responsible for the electronic release of the timesheets.

10.Business trips

The organisation and execution of business trips and any associated examinations, vaccinations, insurance, passport and/or visa matters, transport home, etc., as well as the costs incurred, shall be borne by the client. The client is obliged to inform Payroll employees (and any accompanying family members) of all internal company and legal obligations, as well as notifications to authorities at home and abroad, and to take all necessary measures to ensure this. Any costs incurred for this shall be borne by the client.

11.Confidentiality

Non-disclosure agreements are concluded directly between the client and the payroll employee. Trenkwalder is obliged to keep confidential all information and data of the client that it becomes aware of through this contractual relationship and not to use it for purposes other than the fulfilment of the payroll contract, unless it is publicly accessible or the client has expressly consented to its use by Trenkwalder or a third party.

12.Warranty and liability

Trenkwalder settles all claims of payroll employees out of court or, in the event of a dispute, through the courts. All costs arising from this, regardless of whether the employee’s claim exists or not, will be charged to the client. The client will be charged a surcharge (payroll fee) for the additional actual costs incurred by the employee. If the client fulfils its duty of notification in good time (see point 4 above) and additional costs are incurred due to a negligent omission on the part of Trenkwalder, these costs shall be borne by Trenkwalder. The client assumes sole liability for any unlawful employment of the employees managed by Trenkwalder in the payroll in its business or on its construction sites and expressly indemnifies Trenkwalder against any liability or penalty imposed on Trenkwalder for any unlawful employment of the employees managed by Trenkwalder in the payroll in its business or on its construction sites and expressly indemnifies Trenkwalder against any liability or penalty imposed on Trenkwalder for any unlawful employment of the client. Trenkwalder is not liable for damages and/or consequential damages caused by payroll staff, as these staff are subject to the supervision of the client.

13.Termination of contract

A payroll contract may only be terminated by the client in compliance with the statutory or collective agreement notice periods and dates applicable to the payroll employee, plus one week's notice to the works council in accordance with Section 105 of the Austrian Labor Constitution (ArbVG). In the case of Payroll employees with special protection against dismissal (e.g. Disability Employment Act (BEinstG), Maternity Protection Act (MSchG), Paternity Leave Act (VKG)), a contract termination is possible at the earliest on the day on which the Payroll employee’s employment may be terminated at the earliest. This applies also for employees during voluntary leave. The end of the contract is the day on which the employee is deregistered from social insurance. The client must notify the Trenkwalder branch responsible for processing the contract of the cancellation in writing in good time (see point 4 above) . If the client defaults on payment, if insolvency or bankruptcy proceedings are initiated against it, if it violates employee protection regulations or otherwise acts in gross violation of the contract or the law, Trenkwalder is entitled to terminate the temporary worker contract with immediate effect without observing a period of notice (extraordinary termination) and to withdraw the temporary workers.

If the temporary worker is taken on as an employee or employee-like person in a contractual relationship by the client directly or in the client’s company through a company that operates in the same business area as the temporary employment agency (personnel provision/temporary worker leasing) during the specified minimum period of deployment of 18 full calendar months, the client will be invoiced an appropriate reimbursement of expenses for the costs incurred, depending on the duration of the temporary employment that has already elapsed.

The reimbursement of expenses will be charged as a personnel consulting fee for the recruitment costs incurred and amounts to 30% of the gross annual salary on a full-time basis (in the case of part-time employment, this must be extrapolated to full-time) of the employee taken on where appropriate. The actual amount is determined based on the ratio of the period of deployment already completed by the temporary worker to the total minimum period of deployment.

The gross annual salary is made up of the gross annual salary (fixed salary) promised to the worker placed by the temporary employment agency or agreed with him, plus flat-rate overtime payments and pro rata special payments as well as the average of any commissions, bonuses and allowances in the first year of service. The fee is commercially rounded to the nearest ten. The minimum fee is € 2,000. Telephone and postal expenses are included in the fee.

If the temporary worker is taken on by the client as an employee or employee-like person in a contractual relationship, the client will be charged a flat rate of € 200.00 plus VAT for the additional costs incurred in the final settlement. This also applies in the event that the client enters into a (free) service contract with a candidate named by the temporary employment agency within 18 months of the name being first announced or employs the candidate in its company through a company in the same business area as the temporary employment agency.

14.Payment conditions

The payment term is 8 days net from the date of invoicing without deduction. The invoice amount must be available in Trenkwalder’s account by the due date. Accounting is carried out electronically. The customer undertakes to disclose its email address to be used for this purpose. In case of late payment, the statutory interest rate will be charged at of 9.2% plus the applicable base interest rate. As compensation for the collection costs, the Employer shall be charged reminder fees of EUR 40 per reminder run. The total costs from the payroll contract will be invoiced plus 20% VAT. If the tax liability is transferred to the client in accordance with § 19 para. 1a Value Added Tax Act (UStG) 1994 (construction services), the client must inform Trenkwalder of the transfer of the tax liability, as a result of which the settlement is made without VAT. Trenkwalder expressly declares that all claims arising from the existing contractual relationship with the client are transferred to Intermarket Bank AG, Am Belvedere 1, 1100 Vienna, within the framework of a factoring agreement and that payments can only be made to Intermarket Bank AG as the payee with debt-discharging effect. The client is not entitled to offset its own claims against the invoice amount or to withhold payments due for any reason whatsoever.

15.Miscellaneous

The client expressly agrees to the sending of offers and information by electronic means or to being contacted by telephone by Trenkwalder.

16.Validity

The invalidity of individual provisions of the agreement and its components, in particular these General terms and conditions, does not affect the validity of the remaining provisions. An invalid provision shall be replaced by a valid provision that comes as close as possible to the meaning and purpose of the invalid provision. Austrian law applies to the entire legal relationship between the client and Trenkwalder.

17.Written form

Any agreements deviating from these terms and conditions must be recorded in writing. The also applies to deviating from the written form.

18. Jurisdiction

The place of jurisdiction is Vienna.