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 in German, French and Italian): https://sozialversicherungen.admin.ch/de/d/19247/download
12.10.2022 Pension increases to 1.1.2023 and thus adjustments to the limits in the social insurance schemes, which are linked to the pension amount:
The most important limits for the payroll are those for occupational benefit schemes.
|Occupational benefit scheme|
|Limit amounts as of 1.1.2023|
|– Minimum annual salary||CHF 22’050|
|– minimum coordinated salary||CHF 3’675|
|– Coordination deduction (annual amount)||CHF 25’725|
|– upper limit of annual salary||CHF 88’200|
Further amounts are available under the following link (available in D/F/I): https://www.bsv.admin.ch/dam/bsv/de/dokumente/ahv/uebersichten/renten-und-beitraege-01012021.pdf
Another adjustment is the minimum wage for the payment of a full family allowance. These contributions have not yet been published, but are defined as follows:
Excerpt from the family allowance guide: Only whole allowances are paid. Anyone who pays AHV contributions on an annual earned income that is at least half the annual amount of the minimum full AHV retirement pension (from 1.1.2023 CHF 1225/2) is entitled to allowances.
The minimum income for receiving family allowances is therefore CHF 7170 per year until 31.12.2022 or CHF 7350 from 1.1.2023 onwards
or CHF 597 per month until 31.12.2022 or CHF 612.50 from 1.1.2023 (it remains to be seen whether the amount will be rounded up or down).
Three motions are pending in the Federal Assembly. The responsible commissions of both chambers still have to discuss them. If the motions are passed in the winter session, the necessary legislative amendments for an additional pension increase in the urgent procedure could probably be implemented in the spring session 2023 and the benefits paid retroactively to 1 January 2023.
This would in turn have an impact on the various benchmarks as described above. Retroactive adjustments in payroll are not so simple. Consider, for example, employees who have already left the company by that time.
13.10.2022 Abolition of the ALV solidarity contribution
Based on the existing legal regulation, the solidarity contribution will be abolished as of 1 January 2023 because it is assumed that the equity capital of the ALV compensation fund will exceed the threshold of 2.5 billion by the end of the year.
Consequently, according to the notices to the OASI compensation funds and EL implementing agencies no. 459, from 1 January 2023 onwards the 0.5% contribution will no longer have to be levied on incomes above 148,200 for both the employee and the employer.
7.10.2022 Publication of the circular letter on adoption compensation (KS AdopE)
Following the Federal Council’s decision to bring the adoption allowance into force on 1.1.2023, the FSIO has published the circular letter (in German, French and Italian). Among many details, it should be mentioned that the claim to the compensation must be made using official registration forms with the Federal Compensation Office (Eidgenössische Ausgleichskasse EAK) and not with the compensation office to which the company is affiliated.
When handling cases, in addition to the compensation view of the social insurances, care must be taken to ensure that the provisions of labour law are correctly implemented. The companies will have to make adjustments in their staff regulations.
12.10. Minimum interest rate BVG
The minimum interest rate for occupational benefits will remain at 1% in the coming year. The minimum interest rate determines the minimum interest rate that must be paid on the pension assets of insured persons under the compulsory scheme in accordance with the Federal Law on Occupational Retirement, Survivors’ and Disability Pension Plans (BVG).
Entry into force of the social security agreement with Tunisia on 1.10.2022 see separate blog https://www.zulaufgmbh.ch/en/social-security-agreement-between-switzerland-and-tunisia-will-enter-into-force-on-1-10-2022/
In addition, the OASI/AHV revision, on which a vote was held at the end of September, will not come into force until 1 January 2024 at the earliest. This will give companies the opportunity to prepare for it and make the regulation adjustments, payroll programme updates, etc.. The ordinance provisions will be important. It is not yet known when these will be published.
These explanations show that many regulations are subject to constant change and companies are well advised to implement them all correctly.
The seminars will address a wide range of regulations: https://www.zulaufgmbh.ch/en/events-and-workshops/