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I post new developments with relevance for HR / Payroll here

Tax at source Taxes 03.03.2023

Withholding taxes in the international context, especially telework

The correct calculation of withholding taxes should not be underestimated, as it does not always work “automatically”, because the settings and stored data in the payroll programme must be correctly recorded. This in turn requires that the facts are clear. In order to obtain a clear state of affairs, information is necessary. Practice shows that […]

Salary certificate Tax at source Taxes 20.01.2023

Do home office days have to be documented on the Swiss salary certificate?

People keep asking me whether home office days have to be reported on the salary certificate. The answer is no, but … Where are these days to be listed if an employer wishes to do so? In item 15, remarks The guidelines for completing the salary certificate set out the provisions that apply throughout Switzerland. […]

Salary certificate Taxes 30.12.2022

Income replacement benefits and home office expenses on the 2022 salary certificate - paying particular attention to the following points while preparing the 2022 salary certificates

There are various criteria to be considered for the correct preparation of the salary certificate in general. From my own experience, a salary certificate at the push of a button without prior checks and necessary amendments is not always correct. Presenting the replacement benefits on the salary certificate: Do you also wonder whether daily allowances/replacement […]

Salary certificate Tax at source Taxes 24.12.2022

Publication of important information by the tax authorities: Telework, Guidance on the 2023 salary statement, Circular on withholding taxes

The day before yesterday and yesterday, various information was published by the tax authorities which is of importance for the companies concerned. Changes to the agreements between Switzerland and France as of 1.1.2023 The official announcement was the following (free translation into English): “Switzerland and France have agreed on a solution for the taxation […]

social security Tax at source Taxes 19.12.2022

Various changes for 2023

At the turn of the year, it is worthwhile to look back over the past year and to look into the new year. In addition to the known adjustments in the area of social security, further information has been published in the last two weeks. Family allowances: Family allowances were increased in a few cantons. […]

international social security 23.11.2022

Are you feeling really sure about it?

The FSIO published on 17.11.2022 that the teleworking tolerated until December 2022 within the scope of Regulation 883/2004 for cross-border workers will be extended until the end of June 2023. Apparently, the very ambitious goal of a definitive regulation could not be achieved. Negotiations continue. In the blog https://www.zulaufgmbh.ch/en/teleworking-in-the-eu-area-for-swiss-or-eu-citizens-guidance-note-on-telework/ I reported in detail on the […]

social security 04.11.2022

Information for HR and pension funds - what would happen if .....

Information for HR and pension funds – what if if the parliament were to decide again in March 2023 to change the amount of the retirement pension with retroactive effect from January 2023? With the information on the pension increase as of 1.1.2023, it was announced in passing that three motions are pending in the […]

Tax at source 29.10.2022

Information for employers in Switzerland with cross-border workers from Italy and France - extension of the agreements until at least 31.12.2022

The agreement between Switzerland and Italy regarding the treatment in withholding taxes for telework will (most likely) remain in force until further notice. The FTA had published in July 2022 that the COVID agreement would also be extended for non-Covid cases until at least October 2022. This means that the fiction of the place of […]

social security 13.10.2022

Social Security News

In the last 3 weeks, there have been various announcements in the area of social security, which are important for HR and Payroll. The most important ones are listed below. 12.10.2022 Clarifications on the entitlement to family allowances in connection with children in the UK. Notice No. 52 is available at the following link (only […]

Tax at source Taxes 02.10.2022

Withholding taxes: updated FAQ 2022 Circular letter no. 45 FTA as of 26.9.2022

The SSK Working Group on Withholding Taxes published updated the FAQ 2022 in relation to the circular letter no. 45 of the FTA on 26.9.2022. In addition to a different numbering of the questions, a new question with answer no. 15.1 was added. This relates to a clarification of the rate-determining salary for payments after […]

international social security 18.09.2022

Social security agreement between Switzerland and Tunisia will enter into force on 1.10.2022

The FSIO informed on 15.9.2022 of the entry into force of the social security agreement with Tunisia on 1.10.2022. The text of the agreement is available at (available in German, French and Italian) https://www.fedlex.admin.ch/eli/fga/2021/2020/de. Applicability According to the articles of the agreement, it applies in principle to the nationals of the contracting states (i.e. Swiss […]

Tax at source Taxes 23.07.2022

On 22.7.2022, the FTA published a joint declaration by Switzerland and Italy regarding the extension of the Covid agreement in the area of taxation

Background: Companies did not have to make any changes to the taxation in payroll accounting for pandemic-related home office work of their cross-border workers from Italy. I refer to various published blogs. In spring 2022, Switzerland mostly stopped the restrictions due to the pandemic and the companies also largely lifted the restrictions at the normal […]

Tax at source Taxes 20.07.2022

Have the uncertainties regarding the regulations for French cross-border commuters been eliminated? The FTA published another "accord amicable" between France and Switzerland on 20.7.2022 with retroactive effect from 1.7.2022

Background: The companies did not have to make any changes to the taxation in payroll accounting for covid-related home office work of their cross-border workers from France. I refer to various published blogs. In spring 2022, Switzerland lifted the restrictions based on the pandemic and the companies mostly lifted the restrictions on the normal workplace […]

Tax at source Taxes 07.07.2022

Withholding tax calculations: Publication of important clarifications by Swissdec

The Swissdec organisation has published an updated “Addendum to Guidelines Wage Standard-CH (ELM) Version 5.0” (available in German, French or Italian) on its website as of 30.6.2022. The calculation examples for the monthly and annual model (Anhang 1 Beispiele QST-Berechnung 20200220_20201202) have also been supplemented. In addition to answers to more technical questions regarding the […]

international social security 07.07.2022

Teleworking in the EU area for Swiss or EU citizens - Guidance Note on telework

The “Guidance Note on telework” has been published by the European Administrative Commission. After the meeting in June, the Federal Social Insurance Office announced that a transitional solution until 31.12.2022 has been found for employees with telework in the EU area to whom Regulation 883/2004 applies. The usual subordination rules do not necessarily have to […]

Kategorie 1 Tax at source Taxes 28.06.2022

COVID agreements - Information from the Federal Tax Administration

These explanations must be read in the context of the new publications from SIF, in particular the clarification regarding France of 20.7.2022. I hereby refer to the additional blog. The Federal Tax Administration published the current status of the pandemic-related mutual agreement on 27.6.2022. Switzerland had concluded special provisions with Germany, France, Italy and Liechtenstein […]

social security unemployment 21.06.2022

As of 7.7.2022, online applications for back payments of short-time allowances (KAE) in summary proceedings for the years 2020 and 2021 can be submitted

On 20 June 2022, the State Secretariat for Economic Affairs (SECO) published information on how to apply for back payment of unpaid holiday entitlements for employees on a monthly salary. The companies concerned can submit their applications via eService on the arbeit.swiss portal between 7.7. and 31.10.2022. Detailed calculations per payroll period are required. This […]

international social security 20.06.2022

The extension for teleworking in the area of flexible application of the EU Regulation 883/2004 has been decided

The flexible application of the EU social security subordination rules due to the restrictions related to the coronavirus should only have applied until 30 June 2022 (Free Movement Agreement and the EFTA Convention). The members of the EU Administrative Commission for the Coordination of National Social Security Systems agreed on 14 June 2022 that for […]

social security 31.05.2022

Paternity leave also for the other parent or the mother's wife

On 26.5.2022, the Federal Office for Social Affairs (FSIO) published an amended version of the circular letter on care allowance (KS BUE) and maternity/paternity allowance (KS MVSE) with effect from 1.7.2022 (available in German and French). The background for some of the adjustments is the enforcement of “marriage for everybody* as of 1.7.2022. With the […]

Salary certificate social security Tax at source Taxes 13.05.2022

Effects of teleworking / home office for companies - Swiss Tax Conference (SSK) publication and further explanations

Flexibility in the world of work is constantly increasing, especially with regard to the place of work and the organisation of working hours. For this reason, companies must address the extent to which they can and want to offer flexible forms of work and for which employee groups in order to remain attractive as an […]

Tax at source Taxes 16.04.2022

Germany - the COVID consultation agreement of 11.6.2020 incl. supplements only in force until 30.6.2022

SIF (Swiss Institute of International Finance) published on 12 April 2022 that the COVID agreement in the area of taxation between Germany and Switzerland will be terminated as of 30.6.2022 (available in German, French and Italian): https://www.estv.admin.ch/dam/estv/de/dokumente/international/laender/deutschland/de-dba-kv-20220411.pdf.download.pdf/de-dba-kv-20220411.pdf The taxation fiction with the right of choice for the taxpayer was an important approach during the pandemic […]

Tax at source Taxes 28.03.2022

France - Extension of the COVID agreement in the field of taxation until 30.6.2022

The withholding tax office of the Canton of Geneva published on 25.3.2022 the extension of the COVID agreement between Switzerland and France in the area of taxes for cross-border commuters until 30.6.2022 (French only): https://www.ge.ch/actualite/imposition-du-teletravail-frontaliers-prolongation-accord-covid-au-30-juin-2022-25-03-2022. The agreement of 13.5.2020 had been extended several times and will now remain in force until 30.6.2022. This harmonises the […]

international social security 18.03.2022

France - the flexible application of the subordination rules for social security due to COVID has been extended until 30.6.2022

The Federal Social Insurance Office FSIO has updated the information on the following webpage: https://www.bsv.admin.ch/bsv/de/home/sozialversicherungen/int/grundlagen-und-abkommen/int-corona.html (only in German, French and Italian) France, in contrary to the other surrounding countries, had initially foreseen the extension only until at least the end of March 2022. Now this is being adjusted to the end of June 2022. But watch […]

international social security Tax at source 15.01.2022

"New normal" - employer risks for cross-border commuters and international weekly commuters

At the beginning of January 2022, the Federal Social Insurance Office (FSIO) again updated the information on the special COVID arrangements in the area of social security. This information is available at: https://www.bsv.admin.ch/bsv/de/home/sozialversicherungen/int/grundlagen-und-abkommen/int-corona.html (German/French/Italian). But what happens after COVID when home office has become the norm: continue or cut back? Online seminar for HR and […]

Salary certificate 28.12.2021

Adapted questions and answers (FAQ) on the salary certificate

Expanded FAQs on the salary certificate On 28.12.2021, the tax authorities (SSK working group on salary statements = AGLA) published the adapted questions and answers regarding the salary certificate. A considerable amount has remained the same, which was to be expected. A few questions and answers are new, others have been added. The additions mainly […]

Salary certificate 14.12.2021

Home office expenses and other updates: New Sample of Expense Regulations of the SSK and Guideline Salary Certificate 2022 published

The Swiss Tax Conference (SSK) published the new model expenses regulations on 13 Dec 2021. A working group had the task of creating an updated baseline. Expense regulations that are approved by the tax authorities in the company’s canton of domicile should be accepted by all other cantons. A prerequisite, however, is that the competent […]

Tax at source 24.11.2021

Questions and answers on withholding taxes for employers

In cooperation with the SSK working group on withholding taxes, the federal tax administration (FTA) published questions and answers (FAQs) on circular no. 45 on 23 November 2021. These contain frequently asked questions from the practice. The new regulations have been in force since 1.1.2021 and companies, insurers and compensation offices (SSL) have had to […]

international Salary certificate social security 01.11.2021

New social security agreement between Switzerland and the UK will be provisionally applied as of 1.11.2021

Today the FSIO (Federal Social Insurance Office) announced that the new social security agreement between Switzerland and the United Kingdom will be applied provisionally from 1.11.2021. The IV (Disability Insurance) Circular letter no. 408 – also published today – makes it clear: the social security agreement of 1968, which applied to new cases between 1.1.2021 […]

international social security 03.10.2021

Social security Switzerland and UK - Outlook for the future

The new convention on social security coordination between Switzerland and UK is expected to enter into force provisionally from 1st of November 2021. The provisions will become definitive as soon as both parliaments have approved them. But what does this mean for the people concerned and for employers in Switzerland? Situation until 31.12.2020 Until 31.12.2020, […]

Tax at source 10.09.2021

Tax at source news

The new regulations came into force on 1.1.2021. However, not everything is clear yet. Even though the circular letter no. 45 of the FTA contains many pages, not all details can be covered. I will take up some of the topics and explain them here. E.G. Relevant canton for withholding taxes Calculations (payments after leaving, […]

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