# Lohnsteueranmeldung (Monthly Payroll Tax Declaration, L1)

Country: Austria
When: Due by the 15th of the month following the pay period. Payroll for January must be declared and paid by 15 February. Monthly filing is mandatory regardless of payroll size: there is no quarterly option for Lohnsteuer.
Tax year: 2025

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 3.7%), 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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.bmf.gv.at/themen/steuern/arbeitnehmer-arbeitgeber/lohnsteuer.html