Parents are entitled to their children's paychecks

Service check (employment in private households) - general and social security

General

The service check (DLS) serves as payment for the provision of simple household services in private households (e.g. cleaning work, gardening, babysitting etc.). The employee is through the DLS with the first day of employment accident insured.

The DLS is only valid for fixed-term employment contracts (maximum one month). However, these can be concluded repeatedly without creating an open-ended employment relationship.

The monthly income with the individual employer may exceed the limit (for 2020) of 631.04 Euronot exceed. This amount is calculated from the marginal earnings limit of 460.66 euros (for 2020) plus holiday compensation and proportional special payments.

The following activities can be rewarded with the service check, among others:

  • Support with housekeeping (e.g. cleaning work)
  • Child supervision
  • Purchases of groceries, everyday necessities
  • Simple gardening work

The procedure the use of service vouchers is as follows:

  • purchase of the DLS (by the employer)
  • job is carried out (by the employee)
  • To complete of the DLS (by the employer)
  • For the first submission: fill out the supplement (by both)
  • handing over of the DLS to the employee
  • Submit of the DLS by the employee
  • Payout of the amount to the employee

All activities all about the DLS on the Internet can be processed via DLS-Online. A DLS app called "Service Check" has also been available since 2019. This enables immediate processing in DLSOnline via any notebook, tablet, smartphone or PC. This app is available free of charge in all app stores under "service check2". After registration, employers can also buy checks online and forward them electronically to employees. These in turn have the option of cashing the checks online.

social insurance

With the DLS, every employee is automatic accident insured. The accident insurance according to ASVG applies to Accidents at work. The insurance begins on the day of employment when you commute to work and ends when you return from work.

Employees who receive income from service checks, which in total do not exceed the marginal earnings threshold, can withdraw voluntary insure in health and pension insurance. The contribution of 65.03 euros for voluntary health and pension insurance for the year 2020 must be carried out by the employee per month to be paid. The entitlement to benefits in health insurance begins on the first day of employment of the calendar month.

Danger

If an employee has several employment relationships with different employers, the total of the Exceed de minimis threshold, a Compulsory insurance in health and pension insurance. The employee then has to pay social security contributions totaling 14.7 percent.

Further information on the service check, in particular on the subjects of "Requirements and purchase" and "Completing and submitting the check", can also be found at oesterreich.gv.at.

Related Links

Legal bases

Service Check Act (DLSG)

Last updated: January 29, 2020

Responsible for the content: Federal Ministry of Labor