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<h3>Contracting companies: payslip data - company vehicle</h3>
<div>The following changes were made when transferring the payslip data for company vehicles from motor vehicle management:<br></div><ul><li>The motor vehicle management of the FIAC now returns the flag indicating whether the CO2 value was determined according to the (new) WLTP or the (old) NEFZ procedure. This difference is to be considered when calculating the percentage from CO2 emissions when transferring data from the motor vehicle management.<br></li><li>If several company vehicles are used for which different percentages for the benefit in kind are to be set, all appropriate flags on the L16 must be set. The table must therefore be changed from the previous combo box to checkboxes for all percentages (1,5% and 2%, 0% for e-motor veh. and average value for pool vehicles). Several options may have to be set when transferring data from the motor vehicle manager.</li><li>The purchase value always refers to the vehicle used on 31.12 of the year (also when using several vehicles).<br></li><li>A cost contribution by the user is not to be taken into account on the L16. The corresponding column is hidden from the standard field selection, but remains valid and can be split by the user into the field selection.</li></ul><div>Not all details of the annual payslip 2026 have yet been clarified and there will probably still be changes. This already includes the FAQs published in the Feburar 2026 by the BMF. </div><div><br></div>
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