AHV/OASI 21 – 1.1.2024 is approaching
On 30.8.2024, the OASI and other ordinances were published with effect from 1.1.2024. Various groups had complained about the material change that 2nd pillar vested benefits must be paid out immediately after the reference age without gainful employment from 1.1.2024. Now there is a general transitional period of 5 years, whereby this is limited to the maximum age of 70.
At the same time, Swissdec has published a wide range of information and clarifications on AHV 21 for the payroll software, together with many useful questions and answers.
From the employers’ point of view, there is still work to be done.
Cross-border commuter agreement Switzerland – Italy – preparatory work for 1.1.2024 is necessary
The implementation of the provisions in connection with the new cross-border commuter agreement with Italy was specified by Swissdec and also published on 30.8.2023. Now the software providers know what has to be done and the users what they can expect.
Further explanations are expected from the tax authorities. Companies must already know by now whether they employ cross-border commuters who will have to be accounted for according to the new provisions as of 1.1.2024 or whether they have cross-border commuters who can refer to the grandfather status of the “old” cross-border commuter because they had this in the period from 1.1.2019 through 16.7.2023.
Social security agreement Switzerland-UK
The FSIO also announced on 28.8.2023 that the social security agreement with the UK, which has been applied provisionally since 1.1.2021, will come into force definitively on 1 October 2023.
I have various seminars scheduled in German and English.
Link to the German website: https://www.zulaufgmbh.ch/veranstaltungen-workshops/
Link to the English website: https://www.zulaufgmbh.ch/en/events-and-workshops/
For inhouse seminars content of the German seminars might also be possible.