The Employment Law Amendment Act 2015, promulgated on 28.12.2015, provides for extensive changes to the Employment Contract Law Amendment Act, the Salaried Employees Act, the Estate Employees Act, the Construction Workers’ Leave and Severance Pay Act, the Company Pensions Act, the Working Hours Act, the Rest Periods Act and the Child and Youth Employment Act 1987. In particular, there are changes to all-in agreements, non-competition clauses, the reimbursement of training costs, employment certificates and the advertising of jobs. Here you will find information on the most important changes.
Liability of the authorized signatory for tax debts of the company
The liability of authorized signatories under Section 9 BAO is coming into focus: On 25.06.2025 (Ro 2023/13/0020), the VwGH clarified that an authorized signatory (entrusted