Service for Payroll Levies and Contributions (PLB)

The Service for Payroll Levies and Contributions PLB) is a nationwide organizational unit that is independent in terms of personnel and finances. Its tasks include payroll tax audits, social security audits, municipal tax audits and the implementation of general supervisory and survey measures for the purpose of collecting payroll-related taxes.

The Service for Payroll Levies and Contributions (PLB) is an independent administrative authority (not a tax authority) with its headquarters in Vienna and offices in all Federal States of Austria. The Audit Service reports directly to the Federal Ministry of Finance.

The Service for Payroll Levies and Contributions is managed by a board member and has its registered office in Vienna. A total of around 350 people are currently employed in 21 audit teams. An audit team usually consists of twelve auditors and is led by a team leader.

To ensure optimum technical support in the Audit Service, a specialised audit department is available. A separate survey service has been set up to support other supervisory and survey measures.

The Audit Service fulfils its tasks on behalf of the tax authority responsible for the survey. Within the scope of audits, all factual and legal circumstances relevant to the collection of taxes can be examined. General supervisory measures (surveys and inspections) as well as the necessary control and evidence preservation measures can be carried out by the Tax Authority, the Financial Police or the Audit Service, whereby the acting officials always act as organs of the competent tax authority.

Last updated: 1st January 2021