What do I need to keep in mind when concluding contracts for work and services?
In the case of contracts for work and services, the contractors of the FWF are also personally liable for any financial obligations (taxes, contributions, etc.). To reduce your own risk, it is advised to consult the payroll accounting offices at the research institution regarding the classification of contracts for work and services.
Dienstvertrag - freier Dienstvertrag - Werkvertrag Überblick (bmf.gv.at) (German only)
The legal requirements must be fulfilled to conclude a contract for work and services. It is not permitted to conclude a large contract for work and services immediately following a contract of employment. The contract for work and services must be concluded in writing before the work order can be placed. When concluding a contract for work and services, there must be a clear description of the work to be done and how it is linked to the project. When the work is finished, the principal investigator is responsible for checking to see if the service has been performed properly and completely. In the case of review, the contractor must be able to show at any time the product or result of the work performed by him/her according to his/he own methods. It is possible to establish an agreement on payment in instalments based on the progress of the work. In fact, the FWF recommends using this method in the case of more extensive work. The VAT must be taken into account when concluding contracts for work and services.
It is recommended to use the FWF's form for contracts for work and services; in the case of small contracts with individual contractors (up to a maximum of €750), all that is needed is an invoice including the name and address of the recipient, the type and scope of the work performed for the FWF project, the agreed amount and confirmation of receipt and the place and date of issue.