The United States has agreements with several countries, called tabination agreements, to avoid double taxation of income with respect to social security taxes. These agreements should be taken into account when it is established whether a foreigner is subject to U.S. Social Security/Medicare tax or whether a U.S. citizen or resident alien is subject to a foreign country`s social security taxes. Under EU Regulation 883/2004 (1408/71 in certain cases) and a number of social security aggregation agreements, extended business travellers are generally exempt from Austrian social security. Social security conventions are based on the following principles: If you have any questions about international social security conventions, call the Office of International Programs of the Social Security Administration at 410-965-3322 or 410-965-7306. However, please do not call these numbers if you wish to inquire about an individual entitlement to benefits. A list of countries with which the United States currently has tabled agreements and copies of these agreements can be obtained under U.S. International Social Security Agreements. In addition to bilateral arrangements, there are a number of multilateral agreements, including the Agreement on the European Economic Area which entered into force on 1 January 1994 (EEA Agreement). In order to avoid wage and social dumping that could be caused by the posting or temporary work (making available) of workers from so-called low-wage countries, Austria has implemented restrictive regulations (notably in the Law on Wage and Social Dumping). A number of measures ensure fair pay conditions for Austrian workers. Among other things, compliance with the statutory minimum wages in Austria and mandatory labour rules.
Workers posted or loaned to Austria are entitled to the wage set by Austrian laws, regulations or collective agreements and which would be received by other comparable workers at the workplace in Austria. In addition, the employer (for posted workers) or the Austrian tenant (with a temporary worker) must keep wage statements available in German for consultation at the workplace (Austria). . . .