As of the 1st of January 2017 new minimum wage rules apply for transport activities regarding loading, unloading and cabotage in Austria (transit transport is excluded). Be aware that you need to fill in a document prior to entering Austria and the driver has to carry this and more with him.
Austria has put in place reporting requirements to ensure compliance with their national minimum wage. They have launched an English language website that explains all the necessary information, including exemptions (cultural exemption included) from the reporting requirements.
The document that needs to be completed is ZKO3.
In addition the driver will need to carry his wage/salary documents which must be in the German language and be available the whole time. He will also need to have available supplementary evidence in the form of the employment contract, bank transfer documents, pay slips or working time records and these can be in English.
Further information can be found on the following website – https://english.bmf.gv.at/combating-fraud/Cross-border-posting-of-workers-in-the-EU.html