
Verified figures: penalty quantum published and sourced against statute, regulator and case law.
Arbeitszeitgesetz (AZG) §26 (recordkeeping duty) + §26(4) (Betriebsvereinbarung); Telearbeitsgesetz 2025 (Telework Act, BGBl. I Nr. 110/2024, in force 1 January 2025); Arbeitsverfassungsgesetz (ArbVG) §96 (works-council co-determination); WTD 2003/88/EC transposition; CJEU C-55/18.
Since 1 January 2025, the Telework Act broadened 'Homeoffice' to the wider 'Telearbeit' concept (coworking spaces, cafés, relatives' homes) and requires written telework agreements specifying working hours; employers cannot expect responses outside those hours. AZG §26 requires working-time records. Under §26, if records are missing or inadequate, a court may estimate the hours worked (schätzen) and limitation periods are suspended (Verfallsfristen gehemmt); the social-insurance authority may likewise estimate. §26(4) AZG allows a Betriebsvereinbarung to determine whether employees keep their own records. Works councils (Betriebsrat) hold co-determination rights over electronic monitoring touching human dignity (ArbVG §96) and can block monitoring software.
AK / ÖGB overtime figures (March 2026 release): ~170 million overtime hours, ~45.9 million unpaid ('jede vierte Überstunde', ~25%), €2.5 billion in lost wages. AZG §26 administrative fines €72–€12,960 per inspector finding. AK Wien (Ines Stilling, Leiterin Bereich Soziales) recommends the 'AK Zeitspeicher' / Arbeitszeitkalender as Beweismittel vor Gericht, employees keeping private records that can override employer systems under the §26 burden-shift.
Employers in Austria are subject to the WTD working-time recording obligation and the CJEU C-55/18 standard requiring an objective, reliable, and accessible recording system. An editable HRIS export does not meet this standard. //AIRGAPT produces a hardware-signed, employer-unalterable evidence chain that is designed to meet it.
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