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Checklist Payroll – audit highlights of the tax inspectors


Dear clients,

Austrian tax inspectors and auditors from the Austrian social security authority are making a payroll audit in regular intervals. They are scrutinizing if the wage tax, social security and the payroll related taxes have been done properly. The audit period includes normally the (last) five years.

What are the highlights the tax inspectors are going for? We have prepared the checklist below so you can see the most usual questions of the tx inspectors.

  • Findings of the last payroll audit? Were they implemented?
  • Which collective agreement is applicable?
  • Are the employees correctly classified acc. to the coll. agreement?
  • Was the last salary increase acc. coll. agreement implemented?
  • Are there “free” employments or contracts for work and labour?
  • Pendlerpau., AVAB etc. – are all forms properly in the file?
  • Are there benefits in kind? Are they clearly assigned to the employee?
    • Company car
    • Poolcar
    • Parking
    • Apartment
    • Luncheon voucher
    • Internet
    • Frequent flyer miles
    • other
  • Are private phone or internet invoices paid via travel expenses?
  • Private use of company cars – half benefit in kind – complete logbook?
  • Are there pool cars? Exist complete logbooks?
  • Are there overtime allowances? How is the computation?
  • Exists a complete time recording?
  • Exists a complete vacation recording?
  • Exists a complete recording of sicknesses?
  • Are there “Schnittberechnungen”?
  • Are there assignments abroad?
  • Are there assignments from other countries into Austria?
  • Exists a membership at the Austrian chamber of commerce? DZ?
  • Are there any specialisties?

Please contact us if any questions arise.

Best regards
Manfred Gross

Vienna, June 2016

Casapicola & Gross Wirtschaftsprüfungs- und Steuerberatungs GmbH

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