A. General provisions
What does your employer have to keep in mind when computing the wage tax?
When calculating your wage tax, your employer already takes several tax exemptions and tax benefits into account. You should therefore inform your employer of all circumstances and changes that may have an impact on your tax calculation (e.g. marital status, place of residence, child(ren), being a single earner, being a single parent, lump sum for commuters, discretionary assessment of evidence). If you fulfil your reporting obligations (e.g. that the single-earner tax credit no longer applies), your employer is responsible for correctly computing your wage tax. Rz 1208 Your employer must also provide you with a statement of account for the wages/salary paid during the calendar month, either as a hard copy or electronically. Rz 1199
This statement must comprise the following data:
- Gross earnings
- Basis for mandatory contributions (social security contributions)
- Mandatory contributions
- Tax base for your contribution to a company pension fund and the amount paid
- Tax base for wage tax
- Withheld wage tax
- The considered Family Bonus Plus
As a rule, after the end of a calendar year the employer must submit the (annual) pay slips Rz 1220 ff for the year in electronic form to the tax office or to the Austrian Health Insurance Fund by the end of February. The pay slips must correspond to the official form (Form L 16).
Even if payroll accounting is done "in paper form", the pay slips must as a rule be submitted in electronic form. In this case, ELDA (Electronic Data Exchange with the Austrian Social Security Providers), the communication program of the Austrian Health Insurance Fund, can be used. If no internet connection is available, the paper-based pay slips may be sent to the tax office before the deadline at the end of January.
As an employee, you may also ask your employer for a(n annual) pay slip upon termination of the employment relationship. However, since the tax office receives the pay-slip data from your employer, this document is for your personal information only. Please do not send this pay slip to the tax office.