L 17 Lohnausweis 2025: Austrian Employer Pay Statement

What is L 17 — Lohnausweis (pay statement) 2025?

The L 17 Lohnausweis (also called Lohnbescheinigung) is the Austrian pay statement for a pay period in 2025. It is published by the Federal Ministry of Finance (Bundesministerium für Finanzen, BMF). The employer or the office that pays a pension fills it in for the employee. The edition covered here is L 17-PDF-2025, Version vom 16.07.2025.

It records who the employee and the employer are, the pay period, the country of work and the days of telework, the gross pay with its special parts (overtime and night-work supplements, other pay such as the 13th and 14th salary, short-time work, partial retirement, severance, pay for work abroad, employee bonus and profit sharing), the social insurance contributions and the tax withheld, and the tax-free allowances that are not part of gross pay, such as travel allowances and the telework allowance.

FileIt explains each box in English, with the German terms and Kennzahlen alongside, and prints the answers into the official BMF PDF, with names in capitals as the form's own fields print them and amounts like 1.234,56. The finished PDF is saved in your FileIt vault. FileIt doesn't send anything: the issuer dates and signs the statement and hands it to the employee.

Who fills it: The employer or pension-paying office (Arbeitgeber*in / pensionsauszahlende Stelle)
Given to: The employee or pensioner
Pay year: 2025 (the form prints the year after the period dates)
Signatures: The issuer dates and signs page 3
Edition: L 17-PDF-2025, Version vom 16.07.2025

Who needs to fill out L 17 — Lohnausweis (pay statement) 2025?

Employers, including private households employing someone, who issue a pay statement to an employee for 2025.
Offices that pay a pension and issue a statement to the pensioner (tick 'Pensionsbezug').
Payroll services preparing statements for their clients' employees.
Employees who asked their employer for a written pay statement, for example for their own tax return.

When to use L 17 — Lohnausweis (pay statement) 2025

For a pay period in 2025, when the employer issues a paper pay statement to the employee.
For a later year, use that year's edition of the form.

What you need before you start

The employee's 10-digit social security number from the e-card, or their date of birth if they have none.
The employee's name, title and address, and the country code (A, D …) for the address and the country of work.
The employer's name, address, phone and fax.
The pay period in 2025 and the number of telework days.
Gross pay for the period (Kennzahl 350) and its parts: overtime supplements (354), Sunday, holiday and night-work supplements (394), other pay (351), severance (352), pension settlements (356) and the other points 4.4 to 4.13.
The months an employer's car was available for trips between home and work, if any.
Social insurance contributions withheld (357, 347, 736, 737) and the tax withheld (358).
Tax-free allowances: travel allowances, pension fund contributions, public transport costs and the telework allowance.

What’s on L 17 — Lohnausweis (pay statement) 2025

The 2025 edition has 3 pages. FileIt asks for it in 7 parts, and it is signed by Employer (arbeitgeber*in):

Employee (Sozialversicherungsnummer, Name, Anschrift)Employer (arbeitgeber*in)
Pay period and place of work (Zeitraum, Tätigkeitsstaat, Telearbeitstage)Employer (arbeitgeber*in)
2. Employer or paying office (Arbeitgeber*in / Pensionsauszahlende Stelle)Employer (arbeitgeber*in)
4. Gross pay (Bruttobezüge)Employer (arbeitgeber*in)
5-6. Social insurance contributions and tax withheld (Sozialversicherung, Steuer)Employer (arbeitgeber*in)
7. Tax-free or non-taxable pay not included in gross pay (Kennzahl 350)Employer (arbeitgeber*in)
Confirmation (Name der*des Ausstellers*in, Ausstellungsdatum, Unterschrift)Employer (arbeitgeber*in)

How to fill out L 17 — Lohnausweis (pay statement) 2025, step by step

1 Employee

The social security number (or the date of birth when there is none), surname, first name and title, then the address with street, house number, staircase, door, country code, town and postcode.

2 Period and place of work

The pay period in 2025 as day and month, the country of work as a vehicle country code, and the number of telework days. Tick 'Pensionsbezug' for a pension.

3 Employer

The employer's or paying office's name, address, phone and fax.

4 4. Gross pay

Gross pay including all parts listed under 4.1 to 4.13 goes under Kennzahl 350, with the months an employer's car was available. Then the parts: overtime supplements, night-work supplements with the months of mainly night work, other pay not paid monthly, short-time work, partial retirement, severance with the years of service, pension settlements, social plan payments, pay for work outside the employer's country, favoured work abroad with its working days, the employer's health insurance contribution, the employee bonus and profit sharing up to 3,000 euros.

5 5-6. Contributions and tax

Say whether the employee has statutory health insurance (the form assumes yes without an answer), then the contributions withheld for regular pay and for the pay under 351, 352 and 356, and the tax withheld.

6 7. Tax-free allowances

Amounts not included in Kennzahl 350: expense and travel allowances, employer contributions to pension funds, public transport costs with the number of months, a public transport ticket under § 26 Z 5 lit. b EStG 1988 and the telework allowance.

7 Confirmation

The issuer's name, the date of issue and the signature confirm the statement is correct and complete.

Common mistakes to avoid

Filling it in by hand. The form says it is read by machine and must be filled in on screen.
Leaving out both the social security number and the date of birth.
Entering 4.12 or 4.13 amounts again under 4.3 'other pay'. The form says they are not entered there.
Putting tax-free allowances into gross pay. Section 7 is for amounts not included in Kennzahl 350.
Entering private health insurance contributions due to a foreign obligation. The form says they go only on form L 1i (Kennzahl 187).

After you fill it out

Print the statement from FileIt, date and sign it, and give it to the employee. The form asks not to send documents or receipts to the tax office unless it asks for them.

Keep a copy in your FileIt vault with your payroll records. The employee can file theirs with their own tax papers.

Fill out L 17 — Lohnausweis (pay statement) 2025 online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 81 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Bundesministerium für Finanzen (BMF) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start L 17 — Lohnausweis (pay statement) 2025 now — it’s free

L 17 — Lohnausweis (pay statement) 2025: frequently asked questions

What is the L 17?

The Austrian pay statement (Lohnausweis or Lohnbescheinigung) an employer or pension payer issues to an employee, listing gross pay, contributions, tax withheld and tax-free allowances.

Who signs the L 17?

The issuer: the employer or paying office. Its name goes in the 'Name der*des Ausstellers*in' box, and the date of issue and signature beside it on page 3.

Which year is this edition for?

Pay periods in 2025. The form prints 2025 after the period dates.

What if the employee has no social security number?

The form says to give the date of birth whenever there is no social security number.

Does FileIt send the statement anywhere?

No. FileIt fills the official PDF. You sign it and give it to the employee yourself.

Official sources

Blank form (PDF), published by Bundesministerium für Finanzen (BMF): https://formulare.bmf.gv.at/service/formulare/inter-Steuern/pdfs/2025/L17.pdf?open=download
Official instructions and guidance: https://formulare.bmf.gv.at/service/formulare/inter-Steuern/L17.html
Edition shown on this page: L 17-PDF-2025, Version vom 16.07.2025 (checked 2026-10-25).

FileIt is not affiliated with or endorsed by Bundesministerium für Finanzen (BMF) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.