Lohnsteueranmeldung (Monthly Payroll Tax Declaration — L1)
Monthly declaration of wage tax (Lohnsteuer) and related employer contributions (DB, DZ, Kommunalsteuer) for all employees. Filed via FinanzOnline by the 15th of the following month. Covers both Lohnsteuer withheld from employees and employer social contributions.
Who this applies to
- All Austrian employers with at least one employee subject to Lohnsteuer
- GmbH directors paid a salary (including majority shareholder-directors)
- Businesses employing freelance workers in the freier Dienstvertrag category (ASVG applies)
What to file
Monthly Lohnsteueranmeldung (L1) covering: Lohnsteuer withheld from all employees, DB (Dienstgeberbeitrag 3.9%), DZ (Dienstgeberzuschlag ~0.4%), and Kommunalsteuer (3%). ASVG contributions are reported and paid separately to the ÖGK (Österreichische Gesundheitskasse) via a Beitragsnachricht.
How to file
Via FinanzOnline for L1 (Lohnsteuer, DB, DZ, Kommunalsteuer). ASVG contributions separately via ÖGK's ELDA (Elektronische Lohnverrechnung der Dienstgeber — digital payroll notification system) or via a licensed Lohnverrechnung (payroll bureau).
Payment due
Lohnsteuer, DB, DZ, and Kommunalsteuer: 15th of the following month via FinanzOnline. ASVG contributions: also 15th of the following month to ÖGK. Year-end Lohnzettel (employee wage certificates, Form L16) must be electronically submitted to the Finanzamt by 28 February following the calendar year.
Penalties for missing this deadline
Late Lohnsteuer and DB/DZ: Säumniszuschlag 2% of overdue amount. ASVG non-reporting is a criminal offence under §111 ASVG. GPLA audits (joint Finanzamt and ÖGK inspections) cover 5 years of payroll — all failures in that window are assessed with penalties.
Filing checklist
- Run payroll for the month using licensed Lohnverrechnungssoftware (e.g., BMD, DATEV Austria, Lexware)
- Calculate gross salary, Lohnsteuer, employee ASVG, and employer ASVG for each employee
- Submit Lohnsteueranmeldung (L1) via FinanzOnline by the 15th
- Submit ASVG Beitragsnachricht to ÖGK via ELDA by the 15th
- Pay both sets of contributions to respective Abgabenkonten
- Retain payslips and payroll journals for 7 years
- At year end: prepare and submit Lohnzettel (L16) for each employee by 28 February
Documents you'll need
- Employment contracts for all employees
- Dienstzettel (written statement of terms) for each employee
- Anmeldung (ASVG registration) filed with ÖGK at start of each employment
- Steuerauskunft (tax card data) from employee for Lohnsteuer band determination
Common mistakes to avoid
- Failing to Anmelden (register) an employee with ÖGK before their first day of work — ASVG requires this regardless of employment start date
- Applying wrong Lohnsteuer rates to directors who are majority shareholders (SVS not ASVG may apply)
- Missing the year-end Lohnzettel (L16) deadline on 28 February — affects employee tax assessments
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