Compare contract and payroll
Keep the related records, current procedural status and open issue in one file.
Creditors
Employee claims in insolvency: insolvency compensation and records
Review employee claims in Austrian insolvency: insolvency compensation, covered claims, records and the application file under the IESG.
Your insolvency law team
BRANDAUER Rechtsanwälte
Insolvency law, Salzburg and throughout Austria
We review the procedural status, contracts, payment records and security, then explain which legal question needs to be addressed next.
18 August 2026, Mag. Bernhard Brandauer, Rechtsanwalt
When an employer becomes insolvent, unpaid employment claims and insolvency compensation must be organised separately. Payroll records, the end of employment and the procedural position belong in one review.
The IESG governs covered claims, the scope of insolvency compensation and the procedure. Whether a claim is covered and to what extent depends on its basis, period and statutory conditions.
This article concerns the employee’s records. It does not replace an individual calculation or a review of employment termination issues.
Organise the claim file
Which records support the review?
Employment, unpaid amounts and insolvency proceedings must be brought to one reference date.
| Review area | Records | Core question |
|---|---|---|
| Employment | Contract, service note, collective agreement | What work and pay were agreed? |
| Pay | Payroll, time records, bank records | What remains unpaid and evidenced? |
| Proceedings | Public notice, termination, correspondence | What is the current procedural position? |
Coverage and scope depend on the claim and statutory conditions.
Review employee claim
Which record is missing first?
The check orders employment, pay and proceedings.
Discuss the specific matter with the firm.
Are employment and unpaid amounts documented?
Your answers
Review the documents
Complete pay records
Compare the order, records and actual course before deciding the next step.
Reconstruct the claim period
Obtain the missing evidence and record which assumption still requires review.
Secure notice and procedural status
Prepare the concrete issue with a chronology and the key records for legal review.
Connect employment and insolvency status
Connect employment and insolvency status
Section 1 IESG links coverage to specified employee claims. The review therefore needs the contract, actual employment and current insolvency information.
Keep the opening notice, employer details and records of continuation or termination together.
Break unpaid pay down by period
Break unpaid pay down by period
Section 3 IESG addresses the scope of insolvency compensation. A total without month, pay type and record makes review difficult.
Separate ordinary pay, special payments, severance or termination claims and possible counterclaims.
Compare payroll and actual payment
Compare payroll and actual payment
Payroll records show calculation, bank records show payment. Bring both together for each claim period.
Advances, partial payments and set-off should also be listed so that the unpaid amount is not counted twice.
Prepare the application and payment file
Prepare the application and payment file
Section 7 IESG concerns application and payment. Prepare the required information from official records and the claim file.
Keep the submission copy, later documents and notices together. The legal review of individual claims remains separate from receipt of an application.
A payslip is not proof of payment: Keep contract, payroll, payment and insolvency status together.
FAQ
Common questions about insolvency compensation
What is insolvency compensation? +
It is a statutory protection for specified employee claims when the employer is insolvent.
Are all unpaid amounts automatically covered? +
No. Claim basis, period and statutory conditions require a case-specific review.
Which records should an employee collect? +
Employment contract, payroll, time records, bank records, correspondence and insolvency documents.
Related questions
Further insolvency topics
Creditors in insolvency proceedings
Employee claims in insolvency: insolvency compensation and records
Review the creditors’ committee
Employee claims in insolvency: insolvency compensation and records
Review the distribution plan
Employee claims in insolvency: insolvency compensation and records
Contact the firm
Employee claims in insolvency: insolvency compensation and records
Newsletter
Receive new articles and legal guidance.
Topics
Employee claimsInsolvency compensationIESGInsolvency proceedings
Would you like us to review a claim, owned goods or a decision in a business crisis?
Tell us your role, the business concerned and the procedural status. We respond within one business day.
Direct line to the firm.
Address
BRANDAUER Rechtsanwälte GmbH Giselakai 51 5020 Salzburg
Phone
+43 662 6280000