Social security
It was recently announced that AHV/OASI old-age pensions will increase from 1 January 2027 (communication in German) https://www.admin.ch/de/newnsb/BqB41FVYi5FB
This involves various key changes to social security provisions that will affect payroll accounting. The changes known to date, effective from 2027, are listed at the following link: https://www.zulaufgmbh.ch/wp-content/uploads/2026/10/Key-figures-social-security-26-2027.pdf
Tax at source
In addition, the Federal Tax Administration has published the circular entitled ‘Offsetting the effects of cold progression and interest rates for federal direct tax for the year 2027’ (in German): https://www.estv.admin.ch/de/rundschreiben-direkten-bundessteuer .
As the child allowances for federal tax are changing, it is likely that the withholding tax rates in all cantons will be adjusted at the start of the new year.
The latest developments known as of the date of the event will be discussed in the webinar on 27 November 2026 from 10.00 to 11.30 am (in German): https://www.zulaufgmbh.ch/kurse/aktualitaeten-fuer-arbeitgeber-zum-jahreswechsel-2026-2027/
