Contracts & regulations

Employment contracts and usually also regulations are an important basis for the employment relationship between employer and employee. There are various wordings that are necessary so that employers do not take unnecessarily risks. This is particularly the case regarding employees residing abroad.

I review the interaction between the various documents and present proposals for adjustments. Or do you need new regulations?

Creation or revision of regulations, directives and information

Depending on the size and requirements of the company, various elements are declared to be part of the contract and must be available for the employee when the contract is signed.

These are, for example:

    HR regulations

    Insurance regulations

    Travel and expense regulations

    Bonus regulations

    Working time regulations

    Training and further education regulations

    Company car regulations

    Home office regulations

    Regulations for assignments and secondments

    Expatriate regulations

    Employee participation regulations

    etc.

At the instruction and information level, there are a multitude of further possibilities, whether in the obligatory or voluntary area, e.g. information in case of longer absences, unpaid leave, resignation, etc. Are you also considering the international dimension? This already starts when not all employees are resident in Switzerland and continues when they often go abroad.

For which document may I support you?

Correct implementation in payroll accounting

If employment contracts, regulations and directives are drawn up far away from those responsible for payroll accounting, one should not be surprised if they are not implemented correctly.

  • Who is responsible?
  • What information must flow to whom?
  • Are the calculations in the salary continuation situation correct and are lump sum expenses (eg. representation allowance) reduced accordingly?
  • Are all special features of the approved expense regulations correctly reflected – including the salary statement?
  • Are the wage supplement payments in accordance with the working hours in the labour law correctly considered?

May I help you answer these and other questions?

Distinction from the assignment

With the possibility of providing a service for a company from anywhere in the world, there are more questions now than ever before.

Do you recognise hidden employment relationships, and do you know the consequences? Even if you call a document an order, it does not mean that it actually is one – at least in terms of labour, social security and tax law.

By the way, did you know that even stricter rules may exist abroad and that thorough inspections by the competent authorities are not uncommon?

It is worth clarifying this before it is too late and, in addition to administrative hurdles, can have major financial and criminal consequences for the company.

Depending on the situation and query, I will support you together with my network.

PUNTAS REPORTAGEN
Ingo Heymanns, VR President, Managing Director
In my many years of working with Brigitte Zulauf [at PwC], I have come to know her as someone who approaches issues in a solution-oriented and practical manner; and who can draw on her broad wealth of knowledge and experience from a wide variety of tax and legal fields to find holistic answers.

Blog

Kategorie 1 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 […]
read more
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 […]
read more

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