The New L16 Pay Slip: FAQ Collection by the Ministry of Finance and Practical Issues
The new version of the annual pay slip L16 (applicable for periods starting 1 January 2026) contains a number of additional data fields which partly raise questions. The Federal Ministry of Finance (BMF), which is working on clarifying these issues, has recently published a Questions & Answers collection (FAQ) addressing selected practice relevant topics (such as fringe benefits and tax exempt deductions). The BMF’s statements are particularly relevant for payroll software providers, programmers and payroll accountants. Although these FAQs by no means resolve all open questions, they do constitute a first step towards clarifying the new L16 pay slip.
Extension of the L16 Version for 2026 Before this article addresses selected key aspects of the BMF information and their implications for payroll accounting, a summarised overview of the newly introduced (or more extensively subdivided) fields is provided. |
New Data Fields on the L16
The article provides a practice‑oriented overview of frequently asked questions regarding the correct payroll tax treatment of non‑cash benefits in the L16 pay slip, particularly with respect to reporting codes, tax‑exempt deductions, and the recording of vouchers.
Explore more