{"id":701,"date":"2025-02-03T14:13:00","date_gmt":"2025-02-03T13:13:00","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?p=701"},"modified":"2025-12-03T14:19:58","modified_gmt":"2025-12-03T13:19:58","slug":"lohnzettel-l16-2025","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/en\/lohnzettel-l16-2025\/","title":{"rendered":"Pay slip L16 changed"},"content":{"rendered":"<p>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.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">New fields in L16 for 2025<\/h4>\n\n\n\n<p>The following information has been added:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Number of children with childcare allowance<\/li>\n\n\n\n<li>Childcare allowance \u00a7 3 para. 1 no. 13 lit. b<\/li>\n\n\n\n<li>Reimbursement of costs for charging electric vehicles\/acquisition of charging equipment<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Renaming<\/h4>\n\n\n\n<p>The previous terms \u201ehome office days\u201c and \u201ehome office flat rate\u201c have been changed to \u201eteleworking days\u201c and \u201eteleworking flat rate\u201c respectively.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Cancellation of fields<\/h4>\n\n\n\n<p>The field \u201eEmployee bonus pursuant to section 124b no. 44\u201c has been removed without replacement.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Clarification of the new fields and their application<\/h4>\n\n\n\n<p>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.<br>This ambiguity has now been resolved by a new version of the L16 check catalogue dated 24.01.2025. The \u00d6GK and the BMF have introduced two error codes (F9674 and F9652) to ensure that the fields \u201eReimbursement of costs for charging electric vehicles\/acquisition of charging equipment\u201c and \u201eChildcare subsidy \u00a7 3 para. 1 no. 13 lit. b\u201c may only be filled in from 2025.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Relevance for payslips 2024<\/h4>\n\n\n\n<p>With deadline for submission: 28 February 2025: The following requirements therefore apply to the L16 notification for 2024:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Childcare allowances must be reported in the \u201eOther tax-free benefits\u201c field.<\/li>\n\n\n\n<li>Costs for charging electric vehicles must be recorded in the payroll account, but may not be stated in L16.<\/li>\n\n\n\n<li>Already submitted L16s in which the field \u201eChildcare subsidy\u201c has been filled in must be corrected accordingly.<\/li>\n<\/ul>\n\n\n\n<p>These clarifications facilitate the correct implementation of the changes and ensure greater legal certainty in payroll accounting.<\/p>\n\n\n\n<p>Status: 03\/02\/2025<br><sup>Source: Kraft and Kronberger Fachpublikationen<br>Picture: Christina Morillo<\/sup><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The version of the L16 payslip for 2025 has a number of new features compared to 2024. <\/p>","protected":false},"author":10,"featured_media":615,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[19,16],"tags":[94,95],"location":[],"class_list":["post-701","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-personalverrechnung","category-steuerberatung","tag-l16","tag-lohnzettel"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lohnzettel L16 ge\u00e4ndert | Moore Salzburg 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