Dr Felix HammerschmidtAccountants and tax advisers, Interexpert

Since 1 July 2018, small businesses have been reimbursed by AUVA for 75% instead of 50% of the remuneration paid to the unemployed employee. Employers who employ on average not more than 50 employees in their company will, under certain conditions, receive a subsidy from the Allgemeine Unfallversicherungsanstalt (AUVA) for paid salary following accident or sickness of a worker. As of 1.7.2018, for small businesses employing no more than ten employees, this support has been increased from 50% to 75%.

Employers (including apprentices and marginally employed persons) are entitled to a subsidy if

  • they regularly employ less than 51 employees in their business,
  • their employee is insured with AUVA,
  • their employee had an accident or illness due to illness,
  • the work prevention lasted more than three (accident) or more than ten (illness) consecutive days,
  • the fee was paid
  • they submit a grant application.

Not more than ten employees

Small businesses are those companies that (on an annual average) do not employ more than ten employees. The new regulation will be applied to preventive measures resulting from sickness or accidents occurring after 30.6.2018 if eligible for the subsidy. The subsidy is due in case of incapacity for work, the

  • due to a leisure or work accident or
  • in case of accidents as a member or volunteer of a blue light organization during the training, exercise or in the case or
  • in case of accidents as civil, presence or training servants during a Civil Protection and Disaster Assistance mission


The subsidy is granted from the first day (accident) or from the eleventh day (sickness) onwards for continued pay for a maximum of 42 calendar days per working year (calendar year). The amount of the subsidy is limited to 1.5 times the ASVG maximum contribution base (value 2018: € 5,130.- x 1.5 = € 7,695.-).

Attention application! 

The subsidy will only be paid out if an application is made electronically within the respective AUVA state office within 3 years after the commencement of the wage maintenance claim.