What is 160 - Annual salary certificate 2026?
Every employer in Luxembourg that withholds wage tax gives its employees a yearly salary certificate: modèle 160, from the Administration des contributions directes (ACD). The employee uses it for their annual tax adjustment or tax return. The form's first note says the paper certificate is not how employers send their account statements to the ACD; that is done electronically only.
On one page it lists the period and tax class, gross pay by kind (salary, arrears, pensions, profit-sharing, housing and young-employee bonuses), the employee's social contributions and the non-deductible parts, the deductions on the tax card, exempt pay such as overtime, the pay taxed at source, the tax withheld and the tax credits paid out (CIS, CI-CO2, CISSM, CIM). It also records sickness periods paid by the CNS, the supplementary pension scheme and, for cross-border cases, taxable and non-taxable days.
FileIt suits small employers, such as a household employing a domestic worker. It works out the subtotals the way the ACD's PDF does, prints every amount the Luxembourg way (1.234,56) and keeps the certificate in your vault. You sign it and hand it to the employee. FileIt never submits anything.
- Who fills it
- The employer (or its payroll firm), for each employee
- Given to
- The employee, for their tax adjustment or return
- Year
- Pay of 2026
- Signatures
- The employer ('certifié exact')
- Edition
- Modèle 160 F, année 2026 (160FR-26-101), 1 page plus notes
Who needs to fill out 160 - Annual salary certificate 2026?
- Small employers in Luxembourg, including households with a domestic employee, who prepare their own payroll.
- Payroll firms (fiduciaires) issuing certificates for clients.
- Employees who need their employer to complete a missing certificate.
When to use 160 - Annual salary certificate 2026
- After the end of 2026, or when an employment ends during the year, for that period.
- When an employee asks for their salary certificate for the annual tax adjustment (décompte annuel) or tax return.
- Not for sending payroll data to the ACD, which the form says is electronic only.
What you need before you start
- The employee's matricule, address and tax class from the tax card.
- The year's payroll totals: gross pay by kind, social contributions and exempt amounts.
- The deductions entered on the tax card, the tax withheld and the tax credits paid.
- Any CNS-compensated sickness periods and whether a supplementary pension scheme applies.
What’s on 160 - Annual salary certificate 2026
The 2026 edition has 2 pages. FileIt asks for it in 10 parts, and it is signed by Employer:
- Salarié(e) - the employeeEmployer
- Ligne 1 - period and tax classEmployer
- A) Rémunérations brutes - gross payEmployer
- B) Déductions - deductionsEmployer
- C) ExemptionsEmployer
- D)-I) Base, tax withheld and tax creditsEmployer
- H) Désignation de l'employeur - the employerEmployer
- I) Fiduciaire ou personne de contact - payroll contactEmployer
- J) Indemnisation CNS, K) LRCP, L) daysEmployer
- Certifié exact - place, date and signatureEmployer
How to fill out 160 - Annual salary certificate 2026, step by step
1 Salarié(e) and line 1
The employee's identity and address, the period of employment, and the tax class and rate from the tax card.
2 A) Rémunérations brutes
Gross pay by kind on lines 2-9, with a nature letter (S, C, R, P) on lines 2-4; line 10 adds them up.
3 B) Déductions
Social contributions and their non-deductible parts (line 18 is worked out), then the deductions on the tax card, FD to LRCP.
4 C) Exemptions
Overtime, supplements, exempt bonuses and other exemptions under article 115 L.I.R.
5 D)-I) Tax
Line 40, the pay taxed at source, is worked out; then the tax withheld and the tax credits.
6 H)-L) and signature
Your details as employer, the payroll contact, CNS sickness, LRCP, days in Luxembourg, then place, date and signature.
Common mistakes to avoid
- Typing amounts with a decimal comma in FileIt. Type 1234.56; it prints as 1.234,56.
- Leaving out the nature letter on lines 2-4.
- Forgetting to describe 'other' pay on line 9 or the other exemptions on lines 37-39.
- Using this paper form to report to the ACD. The form says that is electronic only.
After you fill it out
Check the totals against your payroll, sign the certificate and give it to the employee. FileIt does not send it.
Keep a copy with your payroll records.
Store the PDF in your FileIt vault, filed under the employee.
Fill out 160 - Annual salary certificate 2026 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 — 121 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Administration des contributions directes (ACD), Luxembourg 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 160 - Annual salary certificate 2026 now — it’s free160 - Annual salary certificate 2026: frequently asked questions
What is modèle 160?
It is the ACD's annual certificate of salary, wage tax withheld and tax credits that an employer in Luxembourg gives each employee.
Does the employer send it to the tax office?
No. The form's first note says it doesn't serve to send employees' account statements to the ACD: that transmission is electronic only. The certificate goes to the employee.
What do the letters S, C, R and P mean?
The form's note 3: S salary, C supplementary social security contribution, R arrears from earlier years, P pension.
How is line 40 worked out?
As in the ACD's PDF: line 10 minus line 18, minus the deductions of lines 19-27 and the exemptions of lines 29-39.
Is there a German version?
Yes. The ACD also publishes a German version (modèle 160 D). FileIt uses the French modèle 160 F; the boxes and line numbers are the same.
Can I fill in modèle 160 online with FileIt?
Yes. FileIt fills the ACD's PDF, works out the subtotals and saves it in your vault. You sign it and give it to the employee.
Official sources
- Blank form (PDF), published by Administration des contributions directes (ACD), Luxembourg: https://impotsdirects.public.lu/dam-assets/fr/formulaires/fiches_d_impot/2026/160f-2026.pdf
- Official instructions and guidance: https://impotsdirects.public.lu/fr/formulaires.html
- Edition shown on this page: Modèle 160 F, année 2026 (160FR-26-101) (checked 2026-10-19).
FileIt is not affiliated with or endorsed by Administration des contributions directes (ACD), Luxembourg 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 2026-10-19.