Key Aspects of the 2026 BUAG Amendment

Restructuring of the BauID System

In future, every employee subject to the BUAG must be issued a BauID card free of charge. This also applies to employees of companies established abroad who are posted or assigned to Austria or who work at a location in Austria, as well as to persons with accrued entitlements vis-à-vis the BUAK. The cards must be issued by 30 June 2029 at the latest for all employment relationships active as at 1 August 2026.

The card provides direct access to information on accrued annual leave, hourly wages and other employment data. It is also intended to significantly facilitate inspections at construction sites, as all relevant documents can be accessed and presented at any time.

Electronic Documents for Cross-Border Posting/Assignment of Employees

In the case of cross-border postings or assignments of employees to Austria, the documents required under the Austrian Anti-Wage and Social Dumping Act (Lohn- und Sozialdumping-Bekämpfungsgesetz, LSD-BG) may in future be made available exclusively in electronic form. This must be indicated in the ZKO notification (posting notification).

Changes in the Metal Engineering Sector

It has been clarified that businesses holding an unrestricted or restricted trade licence for metal engineering (formerly “locksmith”) are, in principle, not subject to the BUAG. However, metal engineering businesses that install rear-ventilated rainscreen façades using certain building materials, such as wood, expressly remain subject to the BUAG.

Sheet metal businesses that became subject to the BUAG with effect from 1 January 2024 may, upon application, opt out of the BUAK system if they hold a trade licence for metal engineering and exclusively install rear-ventilated rainscreen façades that do not expressly fall within the scope of the BUAG. Opting out requires an application and is possible on two effective dates:

• Opting out with effect from 31 December 2026, provided that the application is received by the BUAK by 31 October 2026.
• Opting out with effect from 31 December 2027, provided that the application is received by the BUAK by 31 October 2027.

Affected businesses are advised to keep these deadlines in mind and to clarify in advance the implications for employees’ existing accrued annual leave entitlements.

Bad Weather Compensation

The previously separate hourly allowances for the winter period (200 hours) and the summer period (120 hours) will be combined into a single annual allowance of 320 hours, covering the period from 1 November to 31 October of the following year. The overall entitlement therefore remains unchanged.