The New Anti‑Fraud Package for Social Contributions from 2026

Retroactive end of mandatory insurance
If a company is finally determined to be a sham company, the mandatory insurance of the registered persons will henceforth end retroactively as of the date specified in the decision. The relevant date is no longer the date on which the decision becomes final but the start of the sham‑company status (Section 11(7) ASVG).

Expanded duty to provide information
Another innovation extends the duty to provide information to the social‑insurance institutions: If the prior cooperation duties of employers and their employees are insufficient to clarify the relevant circumstances of an insurance relationship, the institutions may now also oblige third parties to provide information. The obligation encompasses not only oral statements but also the submission of and access to documents (Section 42c(1) and (2) ASVG).

Introduction of a new audit levy
The new audit levy closes an enforcement gap. In cases where neither sufficient records nor a clear identification of the persons employed are available, it was previously often impossible to assess contributions. In the future, social‑insurance contributions may also be estimated and assessed without specific allocation to individual persons under the heading “audit levy”. The audit levy is levied as a federal charge by the health‑insurance institutions and serves to finance health insurance (Section 42c(3) and (4) ASVG).

Restriction of avoidance actions in insolvency proceedings
Social‑insurance contributions paid, as well as securities and liens established for them, can no longer be contested in insolvency proceedings if the initial costs of the insolvency proceedings are covered and the amount exceeds € 4,000.00 (Section 65(3) ASVG). This strengthens the legal position of the social‑insurance institutions in insolvency proceedings.

Expanded principal’s liability in labour leasing
Finally, principal’s liability in the area of labour leasing is expanded. Ordering companies will henceforth be liable under Section 67a ASVG for social‑insurance contributions and levies up to 32% of the contract price (previously 20%) and under Section 82a EStG for wage taxes up to 8% (previously 5%). The amount to be paid to the service centre (AGH) to obtain a release from liability increases accordingly to a total of 40% of the contract price. This tightening is intended in particular to curb abusive structures in labour leasing.

Link to the Anti‑Fraud Act – Social Contributions Part: https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2025_I_107/BGBLA_2025_I_107.html