There is no audio in your headset when you answer a call on the smartphone (Windows or iOS) because the audio stays in the smartphone. To transfer the audio from the smartphone to the Jabra Bluetooth device, press the Answer call button.
To get the audio directly in your headset, answer an incoming call on the headset by pressing the Answer call button. Some smartphones provide an option to set up automatic transfer of the audio for an incoming call to a headset.