Generally speaking, workers are subject to the laws of the country in which they work. Therefore, if you go to work permanently in Austria, you will be subject to Austrian social security law and pay social insurance contributions there. Similarly, someone coming to work permanently in Ireland from Austria will be subject to Irish social welfare law and pay
PRSI contributions here.
If you are sent by an Irish employer to work in Austria on a temporary assignment, you will continue to pay Irish PRSI contributions for the first two years of your employment in Austria. This period can be extended but only by prior agreement between the two countries.
Similar arrangements apply to an Austrian on a temporary work assignment in Ireland.
If, therefore, you are at present working in Ireland and are being sent to work in Austria on a temporary assignment, you or your employer should contact the following address as early as possible, so that the necessary forms and guidance can be given to you:
PRSI Special Collections
Department of Social and Family Affairs
Telephone (051) 356000 or (01) 7043000
Fax: (051) 877838
Special rules apply to people working in international transport (i.e. with airline carriers) or seagoing ships in government and semi-government employment. For more information please contact
PRSI Special Collection at the above address.