Employee tax assessment

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The employee tax assessment ( ANV , colloquially also tax return , tax compensation or, as in the past, official annual compensation ) is the annual assessment of wage tax (official income tax ) in Austria for the income of the non-self-employed .

background

For employees who are not self-employed, the wage accounting is carried out by the employer. Among other things, the social security contributions incurred on the employee side and any wage tax that may be incurred are paid on the basis of the provisionally calculated wage tax assessment base. In principle, however, wage tax (income tax) is calculated annually and with any other deductions to be taken into account. The final determination of the wage tax is the employee tax assessment.

principle

The wage accounting data is transmitted to the tax office as an annual wage slip by the employers or the salary paying offices ( e.g. also the labor market service ). On the basis of this, the employee tax assessment (official declaration on the employee tax assessment) can be entered and based on the data entered, the income tax assessment for the respective year is created by the tax office - the tax office of residence is responsible for this. The employer must submit the annual wage slip to the tax office by February 28 of the following year at the latest. This means that the mandatory assessment can be carried out from this point in time at the latest.

The employee tax assessment can be entered in electronic form via FinanzOnline or in paper form using forms that can be ordered and collected from the tax offices ( L1 and sub-categories such as L1k , L1i , E30 for the Family Bonus Plus etc.).

Compulsory assessment

Under certain conditions, mandatory entries for the employee tax assessment must be made, on the one hand the correction of incorrect data that was communicated to the payroll accounting (e.g. an incorrect amount of the commuter euro due or other deductible amounts) or the receipt of additional income that is not included in the payroll accounting was taken into account in full in each case (since every wage accounting generally assumes that the employee only receives income in this company). The tax office asks people who have received sick pay from statutory social insurance, compensation for military exercises by the militia, payments from a service check or payments from the insolvency remuneration fund , as well as people who have been reimbursed contributions to statutory social insurance and people for which the payroll accounting has taken an exemption notice into account.

In this case, the deadline for submitting the employee tax assessment is September 30 of the following year (i.e. September 30, 2018 for the employee tax assessment for the year 2017).

Voluntary assessment

A voluntary assessment can be entered at any time up to five years in retrospect (i.e. for the year 2014 until December 31, 2019). In principle, it is customary to enter the employee tax assessment only when a tax credit is expected.

All deductible amounts can be claimed in the employee tax assessment, such as single earner and single parent tax deductions, the child allowance, the commuter allowance and allowances such as the commuter euro , for advertising and special costs as well as extraordinary burdens and, from 2019, also the family bonus plus, if these are not already with the Payroll accounting has been taken into account.

In most cases, a tax credit can be expected if the payroll accounting has not taken into account all the allowances and deductions due or if you have not received the same salary throughout the year. The social security reimbursement amount (colloquially negative tax ) is also paid out as part of the employee tax assessment.

Application-free employee tax assessment

Since 2017, under certain conditions, an employee tax assessment has been carried out automatically by the tax office even without prior input. This happens if the tax office assumes that the data of the last employee tax assessment entered are still valid and that no advertising or non-recorded special costs or other costs to be entered separately (such as deductions not taken into account in the payroll accounting or extraordinary charges) must be taken into account, an employee tax assessment has not yet been submitted and a tax credit arises. The employee tax assessment without an application is carried out in the second half of the following year (for example for 2017 from July 2018), after the calculation has been completed, the taxpayer concerned receives an information letter from the tax office to check the correctness of the bank details, for example, after which the credit is paid out or if there is a backlog credited to the tax account there.

An employee tax assessment prepared without an application can be "overwritten" within the five-year period by entering an employee tax assessment.

consultation

Advice on employee tax assessment can be obtained from the Chamber of Labor and from tax advisors . The costs of using tax advice can be deducted as business expenses. In addition, the Federal Ministry of Finance publishes the tax book every year as a comprehensive reference work on employee taxation.

See also

Web links

Individual evidence

  1. ↑ Income tax adjustment 2019/2018 - Employee tax assessment Austria. Accessed January 31, 2019 .
  2. ↑ BMF - Family Bonus Plus - All information. Accessed January 31, 2019 .