Case Study SEG Stress Analysis

Work economic SEG Stress Analysis
in Austria

In this project, the focus was on a careful implementation of the SEG Stress Analysis (pollution, hardship, hazard) with the following focal points:

• Analysis of selected activities with SEG allowances (current situation): We examined specific activities for which SEG allowances were granted to assess the current situation
• Identification of types of stress (pollution, hardships, hazards): Based on a workplace assessment from 2009, we identified the types of stress, including dirt, hardships and hazards
• Determining the intensity of the identified stress types: We analysed the intensity, the source of the exposures, and the percentage of exposure time during working hours

Industry: Steel

Project period: February 2021

Location: Linz, Austria

Number of consultants involved: 1

Challenge:

The main objective of this project was to carry out a thorough SEG Stress Analysis focussing on the following:

• Analysis of selected activities with SEG allowances (current situation): Examination of activities for which SEG allowances were granted to assess the current situation
• Identification of types of stress (pollution, hardships, hazards): Based on a workplace assessment from 2009, we identified various types of stress.
• Determination of the intensity of identified types of stress; We analysed the intensity, the source of stress, and the percentage of exposure time duration during working hours

Strategy:

Our strategy included defining the areas of investigation, analysing the work systems and activities and preparing evaluations followed by a detailed discussion.

Current legal situation (extract, without guarantee):

SEG allowances (dirt and hardship allowances) are defined in law (§ 68 para. 5 EStG 1988).

Insofar as salary structure regulations exist as formal requirements for SEG allowances, it must be checked whether the material requirements of pollution, hardship or hazards within the meaning of the legal definition of § 68 para. 5 EStG 1988 are fulfilled.

In order for the allowances to be tax-free, the authorities must be provided with evidence of the specific work involved and when it was carried out.

It must be verified whether the work predominantly leads to significant pollution or is associated with particular difficulties or dangers.

Only those who are predominantly exposed to such stress receive an allowance for extraordinary pollution, hardship or hazard.

Procedure / Description:

Our approach included:

• The selection of the foreman areas or work systems to be analysed by the client and REFA Austria.
• Initial discussions with the foreman/supervisor to obtain an overview of the activities.
• Analysing the work system or job description, including the noise logs.
• Accompanying the job holder and analysing the activities, including assignment to SEG relevance and recording the duration of exposure.
• Recording and transferring the data into an electronic format.
• Calculating the duration of exposure per shift by applying the shift allocation factor, taking into account the net working time.
• Detailed discussions of the analyses with the management of the relevant areas, HR managers and senior management.