Mit 1. Jänner 2026 wurde die Auftraggeberhaftung im Baubereich erweitert. Was auf den ersten Blick wie eine weitere gesetzliche Anpassung wirkt, hat in der Praxis erhebliche Auswirkungen – insbesondere für Unternehmen, die Bauleistungen an Subunternehmer weitergeben oder grenzüberschreitend tätig sind.
Unternehmen, die Bauleistungen ganz oder teilweise an andere Unternehmen weitergeben, können unter bestimmten Voraussetzungen für nicht abgeführte Sozialversicherungsbeiträge und lohnabhängige Abgaben ihrer Subunternehmer haften. Die Neuregelung betrifft sowohl laufende als auch bereits bestehende Vertragsverhältnisse.
What does principal liability mean?
Principal liability requires companies to be liable for certain taxes and contributions of the commissioned company when awarding or passing on construction work.
Specifically, under certain conditions, the principal can be held liable for
- social security contributions as well as
- wage-related taxes
of the subcontractor.
How can the liability risk be avoided?
The key measure for avoiding liability remains checking the HFU list (List of companies exempt from liability).
If the commissioned company is on the HFU list at the time the contract fee is paid, no principal liability arises.
If the subcontractor is not included in the HFU list, the scope of liability depends on the type of service actually provided.
Construction work or temporary staffing – a key difference
The scope of principal liability depends significantly on whether the service is construction work or the provision of personnel in the form of temporary staffing. The decisive factor is not just the contractual designation, but the actual execution.
1) Provision of construction work
In the case of classic construction work, the principal is liable:
- for social security contributions up to 20% and
- for wage-related taxes up to 5%
of the contract fee paid.
This results in a potential liability volume of up to 25% of the contract fee.
Liability can be avoided if 25% of the contract fee is paid to the Service Center for Principal Liability (DLZ-AGH) of the Austrian Health Insurance Fund.
2) Temporary staffing
If the service is classified as temporary staffing, a significantly higher liability is provided for. In this case, the principal is liable:
- for social security contributions up to 32% and
- for wage-related taxes up to 8%
of the contract fee.
The liability volume can thus total up to 40% of the contract fee. In addition, the provisions of the Temporary Agency Work Act (AÜG) must be observed.
Why correct classification is particularly important
In practice, the correct classification of the assignment represents one of the greatest liability risks. The decisive factor is not the contractual designation, but among other things:
- Who gives instructions?
- Who provides the work equipment?
- Who is responsible for the work result?
Against this background, the correct classification of the assignment will become increasingly important in the context of future financial police inspections.
Particular relevance for cross-border services
The extended liability regulations also particularly affect companies operating across borders, for example in the case of postings from abroad.
In practice, such companies are often not registered on the HFU list, which means that principals can usually only secure the liability risk through corresponding payment retentions.
Further risks
In addition to principal liability, further legal consequences can occur in the event of abusive arrangements – in particular under the Act on Combating Social Fraud (SBBG). These can go beyond mere liability for taxes and contributions.
What companies should do now
The extended principal liability also applies to existing contractual relationships. Companies should therefore review ongoing projects and awarding structures, in particular:
- Is the subcontractor included in the HFU list?
- Is it actually construction work or temporary staffing?
- Does the actual execution correspond to the contractual arrangement?
Particularly in the case of complex or cross-border constellations, a very careful review is recommended.
If you are unsure whether your existing or planned contractual relationships are affected, we will be happy to assist you with an initial assessment and point out which aspects should be examined more closely.
Source: WKO
