The L16 version of the payslip for 2025 brings a number of changes compared to 2024. The main changes concern new fields, renaming and the omission of individual fields.
New fields in L16 for 2025
The following information has been added:
- Number of children with childcare allowance
- Childcare allowance § 3 para. 1 no. 13 lit. b
- Reimbursement of costs for charging electric vehicles/acquisition of charging equipment
Renaming
The previous terms „home office days“ and „home office flat rate“ have been changed to „teleworking days“ and „teleworking flat rate“ respectively.
Cancellation of fields
The field „Employee bonus pursuant to section 124b no. 44“ has been removed without replacement.
Clarification of the new fields and their application
In practice, uncertainties arose as the new fields for 2025 were already included in the umbrella organisation's organisational description (DM-Org) for 2024. This led to the assumption that they would also be mandatory or optional for L16 periods before 2025.
This ambiguity has now been resolved by a new version of the L16 check catalogue dated 24.01.2025. The ÖGK and the BMF have introduced two error codes (F9674 and F9652) to ensure that the fields „Reimbursement of costs for charging electric vehicles/acquisition of charging equipment“ and „Childcare subsidy § 3 para. 1 no. 13 lit. b“ may only be filled in from 2025.
Relevance for payslips 2024
With deadline for submission: 28 February 2025: The following requirements therefore apply to the L16 notification for 2024:
- Childcare allowances must be reported in the „Other tax-free benefits“ field.
- Costs for charging electric vehicles must be recorded in the payroll account, but may not be stated in L16.
- Already submitted L16s in which the field „Childcare subsidy“ has been filled in must be corrected accordingly.
These clarifications facilitate the correct implementation of the changes and ensure greater legal certainty in payroll accounting.
Status: 03/02/2025
Source: Kraft and Kronberger Fachpublikationen
Picture: Christina Morillo
