1. Overview: New Data Fields on the L16
ServicesOutsourcingHR & PayrollPayroll Newsletter March 2026The New L16 Pay Slip
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.
- Indication of the monetary values of fringe benefits included in the gross remuneration in code 210 (each in a separate field):
- Fringe benefits: company car,
- Fringe benefits: housing,
- Other fringe benefits.
- Separate disclosure of tax‑exempt remuneration under § 68 of the Austrian Income Tax Act (EStG) (code 215):
- Remuneration under § 68 (1) EStG,
- Remuneration under § 68 (2) EStG.
- Detailed breakdown in the column “Other Deductions”: the amounts of the following tax‑exempt benefits must each be disclosed separately:
- Contributions to future security (§ 3 (1) no. 15 lit. a EStG),
- Employee capital participation (§ 3 (1) no. 15 lit. b EStG),
- Employee participation foundation (§ 3 (1) no. 15 lit. c and d EStG),
- Subsidies for car‑sharing (§ 3 (1) no. 16d EStG),
- Meal vouchers (§ 3 (1) no. 17 lit. b EStG),
- Employee discounts (§ 3 (1) no. 21 EStG).
| Additional remark: Regarding tax‑exempt meal vouchers (§ 3 (1) no. 17 lit. b EStG), starting 1 January 2026—and in line with the expansion of the L16—these must also be recorded in the payroll account (§ 2 (1) no. 1 Payroll Account Regulation). |
- Concerning company car fringe benefits, the following must be indicated:
- The percentage applied for the valuation: 0%, 1.5%, 2% or an average percentage (for pool cars); if the reduced rate applies (not exceeding an average of 500 private kilometres per month), the corresponding field for the full percentage must be used.
Car acquisition cost as at 31 December: the acquisition cost underlying the calculation (incl. VAT and NoVA) for the vehicle made available to the employee for private use on 31 December.
- The percentage applied for the valuation: 0%, 1.5%, 2% or an average percentage (for pool cars); if the reduced rate applies (not exceeding an average of 500 private kilometres per month), the corresponding field for the full percentage must be used.
- Separate disclosure of “Reimbursement for charging an electric vehicle” and “Acquisition of a charging device” (previously one combined field).