2014/28 Employer may not delegate duty to have wage records on hand (AT)
Any employer established in a foreign country is required to keep readily available, in German, the documents that are required to verify the remuneration of employees pursuant to Austrian law. These documents must be kept at the place of work in Austria during the period when the employee is actually working there. The employer may not delegate this duty to employees by instructing them to keep the documents with them.
Landesverwaltungsgericht Niederösterreich (Administrative Court of Lower Austria), 2014-02-10