What You Need to Consider When Combining Employment and Self-Employment in Austria

Marta Srebrakowska
Feb 10
4 min read

Updated: Apr 23

In this article, you'll learn about:

Informing Your Employer and Reviewing Your Contract
Registering Your Business With the Authorities
How Taxes Are Calculated
Social Security Contributions (SVS and ÖGK)
Managing Taxes With Expenses and Flat Rates
Deadlines for SVS and Tax Payments
When Does It Make Sense to Keep Your Job?
Important Considerations Before Making the Leap to Full-Time Self-Employment

Reviewed by tax advisor Pascal Schraml

Combining Employment and Self-Employment in Austria

Watch our recent webinar with tax advisor Pascal Schraml: Combining Self-Employment and Employment in Austria - Costs, Social Security & Taxes

Informing Your Employer and Reviewing Your Contract

Before starting self-employment, check your employment contract for any restrictions. Many contracts include non-compete clauses that may limit your ability to run a business in the same industry. Even if no such clause exists, transparency with your employer can help avoid potential conflicts.

Registering Your Business With the Authorities

Starting self-employment in Austria requires registering with multiple institutions:

SVS (Social Insurance Institution for Self-Employed): Even if you are already insured through your employer, you must notify the SVS about your additional income source.
Tax Office (Finanzamt): You need to declare your self-employed activity within one month of starting, even if you already have a tax number. Your tax department will change from "Allgemeine Veranlagung (AV)" to "Betriebliche Veranlagung (BV)."
WKO (Austrian Economic Chamber): Depending on the nature of your self-employment, you may need to register your trade with the WKO.