| Filing requirement | Detail | Reporting deadline |
| Submission of details of tax withholding in accordance with EStG, s 99 | Deduction of withheld amount and filing of the monthly return and payment of withheld amount (EStG, s 101) | 15th of the following month |
| Submission of monthly contribution basis report (mBGM) | Details of social insurance contribution basis and social insurance contributions due | 15th of the following month |
| Issuance of a monthly payslip | Monthly statement of wages and deductions to be given to employee
This can be in paper or electronic form | Every calendar month |
| Submission of an annual payslip (Also provided to employee on termination mid- year) | Digital submission of Form L16 to tax office or the Austrian Health Fund, via ELDA (1.2)
In exceptional circumstances, paper filing with the tax office is possible | By 28 February of following year
In exceptional circumstances, paper filing can be done by 31 January |
| Submission of an annual payslip from a foreign employer even if there has been no withholding (5.3) | Form L17 from a foreign employer | By 31 January following |
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Web page updated on 17 Mar 2025 16:16