• Entry report:
    Companies that are subject to the provisions of the Construction Workers’ Annual Leave and Severance Pay Act [Bauarbeiter-Urlaubs- und Abfertigungsgesetz] (BUAG) pursuant to § 2 and § 3, and that employ workers pursuant to § 1 BUAG, must report this within two weeks of the start of activities to the responsible BUAK regional office or Corporate Customer Service department.

    Determining whether an employment contract exists pursuant to BUAG is based on the actual economic situation and not on its external form.

    The list for entries is used for registering employees. It must be used when you first report employees to BUAK when registering your company. In order to avoid incorrect settlements, we strictly require that you provide us with the employee code (a number issued by BUAK) and/or the ten-digit social security number including the employee’s home address.
  • Ongoing employee reporting:
    Later, the company must use the eBUAK portal to report all workers employed for each supplement period pursuant to § 22 BUAG, including all wage information relevant to the calculation of supplements, as well as any changes and (if necessary) the start and end of employment contracts. If workers are employed part-time, the extent and location of work times must be reported, including any changes.
    The reporting list must be submitted through the eBUAK Portal between the 1st and 15th day of the month following each supplement period.

Seasonal trainees vs seasonal workers...subject to supplements or not?
To determine whether there is a BUAG obligation, it must be determined whether the worker is a person acquiring secondary or university education who must earn practical training hours as part of their education.

Seasonal trainee – Persons acquiring secondary or university education with mandatory practical training hours – voluntary spending money

Persons who must earn practical training hours as part of their education. Since the focus is on practical experience, the period of employment is limited and the trainee’s freedom of action is not significantly restricted, there is no employment contract in the classical sense. Therefore, the seasonal trainee also does not earn any leave entitlement. For this reason, the company is not required to pay any supplements to BUAK either.

Seasonal worker – Persons who work during holidays – Appropriate remuneration

Persons who enter into an employment contract for a limited time, becoming financially and personally dependent in exchange for a wage (personal obligation to perform, requirement to follow instructions, integration, work with employer’s tools, etc.). The trainee earns leave entitlements. For this reason, the company is required to pay supplements to BUAK for such persons.

  • Notification of departure:
    ​An employee’s departure must be reported immediately so that BUAK can report the information to the Hauptverband (social insurance association) in a timely manner, and so that any holiday compensation payments can be settled.
  • Empty report:
    BUAK must be informed if the company no longer employs any workers.In the case of a temporary seasonal break, the requirement to report in the form of an empty report remains in force for four additional supplement periods.

  • Violation of reporting requirements:
    If reporting requirements are not met, the BUAK can calculate the supplements based either on the previous report or its own findings; for repeat offences, it can report a violation to the relevant regional administrative authority.
    See here for more information about failure to report.

The supplement settlement list is made available to companies through the eBUAK Portal. Workers receive an overview in an Employee Information form (ANI).


BUAK - Bauarbeiter-Urlaubs- und Abfertigungskasse
Kliebergasse 1a, 1050 Vienna

0579 579 5000
0579 579 95 0 99


Mon to Thu 7.15 am to 4.00 pm
Fri 7.00 am to 1.00 pm