Austria's Arbeitszeitgesetz: Recordkeeping Duty in 2026

Austria's Arbeitszeitgesetz (AZG) has been on the books since 1969. A controversial 2018 reform raised the daily and weekly ceilings (from 10/50 to 12/60) and dramatically expanded employer flexibility, while keeping the underlying 8/40 baseline intact. The result is a two-layer system: a normal working week and an exceptional ceiling, with collective agreements doing most of the practical work in between.

This post explains what the AZG requires today, how the 2018 reform changed the upper limits, what the recordkeeping duty under Section 26 looks like, and how the Arbeitsinspektion enforces.

#Quick Reference

#The Two-Layer System

#The Baseline (Section 3)

8 hours per day, 40 hours per week, the same number Austria has used since 1975. Most CBAs (Kollektivverträge) reduce this further: the metal industry sits at 38.5 hours; banking and insurance at 38; some service sectors at 37 hours.

Anything above the contractually agreed normal working time is overtime (Überstunden). Overtime triggers a 50 percent premium by default, more on Sundays and at night.

#The Exceptional Ceiling (Section 9)

The 2018 reform raised the absolute maximums:

• Daily: 12 hours (was 10)
• Weekly: 60 hours (was 50)

The 12/60 ceiling is not a regular operating point; it's the limit above which work is illegal regardless of overtime willingness. Standard overtime arrangements stay at 10/50; the 12/60 limits apply only in exceptional cases.

Workers can refuse overtime beyond 10 daily hours or 50 weekly hours without giving a reason and without detriment.

#Rest Periods

#Daily Rest (Section 12)

11 consecutive hours between two workdays. Hard floor; no averaging.

#Weekly Rest

Governed by the Arbeitsruhegesetz (Rest Periods Act), not the AZG. 36 consecutive hours including a Sunday, except in defined sectors (hospitality, healthcare, transport, security) where a weekly Ersatzruhe (substitute rest) is granted.

#Breaks (Section 11)

A 30-minute break after 6 hours of work. Can be split into two 15-minute intervals or three 10-minute intervals if the CBA permits.

#Section 26: The Recordkeeping Duty

This is the heart of the AZG for time tracking purposes. Section 26 requires employers to keep records that document, for each employee:

• Start and end of working time each day
• Breaks taken, including their start and end
• Working time category (normal vs overtime vs Sunday work etc.)

The records must be:

• Maintained per worker per day
• Available to the worker on request
• Producible to the Arbeitsinspektion on demand
• Retained for at least 1 year (24 months for drivers, 2 years for young workers)

The records can be paper or electronic. Electronic systems must be tamper-resistant; the Arbeitsinspektion will challenge plain Excel files that anyone can edit without trace.

#Vereinfachte Aufzeichnung (Simplified Records)

Section 26(3) allows simplified records for employees with regular working hours: the employer documents the normal working time once, and records only deviations. This works only for workers whose hours genuinely don't vary.

After the 2019 CCOO ruling, it was debated whether the simplified record option still complies with EU law. As of 2026, no formal ruling has overturned the simplified option, but the Arbeitsinspektion has tightened what counts as "regular working time" in practice. Workers on flexible schedules, telework, or remote work cannot use the simplified record.

#Special Categories

#Young Workers (KJBG)

The Kinder- und Jugendlichen-Beschäftigungsgesetz (KJBG) governs workers under 18:

• 8 hours per day, 40 per week
• 12-hour daily rest
• Mandatory 30-minute break after 4.5 hours
• Prohibition of night work (with narrow exceptions for apprentices)

#Pregnant Workers (MSchG)

The Mutterschutzgesetz (Maternity Protection Act) limits pregnant workers to 9 hours per day and 40 hours per week. Overtime, Sunday work, and night work prohibited. Specific risk-assessment duties on the employer.

#Senior Executives (Section 1)

Senior executives (leitende Angestellte) with autonomous decision-making power are exempt from the working time limits but not from the recordkeeping duty. The Austrian definition is narrower than the German one; in practice only board members and direct reports of the board reliably qualify.

#All-In Contracts (All-In-Klauseln)

A common Austrian arrangement: the contract states a higher gross salary, and a clause says all overtime is "covered" by that salary. This is allowed under Section 9 of the Angestelltengesetz (Salaried Employees Act), with conditions:

• The base salary must clearly exceed the collectively agreed minimum
• The "all-in" sum must cover the actual overtime worked, otherwise the employer owes a top-up (Deckungsprüfung) at year-end
• Recordkeeping under Section 26 AZG remains mandatory; the all-in clause does not waive the right to overtime documentation

In practice, Deckungsprüfung disputes are common. Employers without proper records cannot defend against worker claims that the all-in salary fell short.

#Inspection and Penalties

The Arbeitsinspektion (operating as the Zentral-Arbeitsinspektorat within the Ministry of Labour) enforces. Penalties under AZG Section 28:

Penalties are per worker per breach. A company with 50 workers whose Section 26 records are missing can face combined fines of EUR 90,000 or more.

The Arbeitsinspektion publishes inspection statistics annually. Its 2023 activity report recorded 52,253 inspections and 101,923 documented violations, of which 1,171 led to formal charges (Strafanzeigen).

#Practical Compliance Checklist

1. Maintain Section 26 records daily. Per worker, per day, with start, end, and breaks.
2. Use full records for flexible workers. Simplified records are increasingly hard to defend; flexible schedule = full records.
3. Document overtime explicitly. Not just hours, but the basis: required by employer, voluntary, emergency.
4. Track Deckungsprüfung for all-in contracts. At year-end, compare actual overtime to the all-in coverage.
5. Retain for at least 1 year, but keep 7 to be safe. Section 26 mandates at least 1 year; keeping records 7 years satisfies the separate tax and payroll retention rules (BAO).
6. Schedule the 11-hour daily rest. Especially after a 10 to 12-hour day.

#Common Questions

Is the 12-hour day really standard? No. The 12-hour ceiling is exceptional. Standard operating point is 8 to 10 hours.

Can I refuse overtime over 10 hours? Yes. Workers can refuse overtime beyond 10 daily hours and 50 weekly hours without detriment.

Does the simplified record apply to remote workers? The Arbeitsinspektion in 2023 guidance treats most remote work as variable, requiring full records.

Are there sector-specific rules? Several sectors have Sonderbestimmungen (special provisions): healthcare, transport, hospitality. Check the relevant CBA.

What if the worker is exempt as a senior executive? The recordkeeping under Section 26 still applies. Only the working time limits are waived for genuine senior executives.

#Summary

• AZG sets 8/40 as the baseline, with collective agreements often setting lower
• 2018 reform raised the absolute maximum to 12/60 (exceptionally)
• Daily rest 11 hours; weekly rest 36 hours (mostly Sunday)
• Section 26 requires daily-level recordkeeping per worker
• Simplified records exist but are increasingly hard to defend for flexible workers
• Arbeitsinspektion enforces; fines per worker per breach
• All-in contracts allowed but require Deckungsprüfung at year-end

#Sources

• Arbeitszeitgesetz (AZG) on ris.bka.gv.at
• Arbeitsruhegesetz (ARG) on ris.bka.gv.at
• Arbeitsinspektion enforcement statistics
• Mutterschutzgesetz, KJBG, Angestelltengesetz relevant sections

#Where to Go Next

• Germany's Arbeitszeitgesetz: the 2026 time tracking mandate for the German neighbor's parallel statute
• Switzerland's ArG: working time recordkeeping rules for the DACH third party
• The EU Working Time Directive explained for the European framework