Social fraud
Social fraud refers to an offense under Section 153 d of the Austrian Criminal Code , which was introduced on March 1, 2005.
features
Social fraud occurs when self-employed persons or employers who are liable for tax pay insufficient or no social security contributions by not registering their workers or employees as employees or by submitting false documents about the type and duration of an employment relationship or by setting up bogus companies which they dissolve as soon as the social authorities are demanding contributions arrive. Conditional intent is sufficient for criminal liability. The offense is threatened with up to three years imprisonment. If the withheld contributions and surcharges exceed € 50,000, the penalty range increases to six months to five years. The offense also applies to senior executives such as managing directors , board members and authorized signatories . The industries with the largest share of social fraud are construction and hospitality.
See also
Colloquially, "social fraud" is used to describe the fraudulent obtaining of social benefits .
Individual evidence
- ↑ New criminal offense of social fraud from March 1, 2005 ( memento of the original of August 23, 2013 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. , Law firm Dr. Klinger & Rieger, Salzburg
