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. There are also adjustments in the area of cantonal contributions transferred to the FAK. Details can be found under the following link (only German or French):

The contributions for maternity insurance in Geneva will also be adjusted:

The contribution owed on the OASI-liable payroll total for 2023 is 0.082% (2022: 0.086%) – i.e. 0.041% each (2022: 0.043%).

The family allowance guide has been amended, particularly in the area of continued payment of earnings and the duration of the granting of family allowances, and the new adoption leave has been added (only in German, French or Italian).


In the area of the guidelines on the determining salary (WML version 2023), occasional benefits in kind are specified in addition to other points (only available in German, French or Italian – “the italic text is translated accordingly”). “Regular benefits in kind are part of the relevant salary; they are gross amounts.

Occasional benefits in kind, on the other hand, do not form part of the relevant salary, provided that they are of a customary nature and are in reasonable proportion to the actual salary and do not constitute an intention to circumvent the salary. Such benefits include, in particular, the free distribution of products of the enterprise.»

Regular compensation for usual meals at the place of residence or usual place of work are part of the relevant salary. The exceptions are explained in more detail:

“Such meal allowances are part of the relevant salary (Art. 9 para. 2 OASI), unless the allowance for the usual meal is merely insignificant, is not paid in cash and its value can only be determined with disproportionate administrative effort. However, if the value or the reduction of lunch checks and other vouchers for restaurants or meal deliveries exceeds CHF 180 per month, the amount in excess of this shall in any case be deemed to be the relevant salary”.

The complete WML version 2023 is available at the following link (only in German, French or Italian):


Guidelines on compulsory insurance (WVP)

For those with a wide variety of social security subordination issues in cross-border situations, it is always worth taking a look at the WVP.

The 2023 version contains, among other things, clarifications on postings and adjustments in the area of the reversal of incorrectly paid social security contributions (available in German, French or Italian).


Tax at source / withholding taxes

Several cantons have already published the withholding tax rates for 2023. Have a look at the news on taxation for cross-border commuters from France and Italy before the end of the year.

Salary certificate

The new version of the guidelines for the salary certificate as of 2023 should still be published as well.


Quotas will again apply to Croatia from 1.1.2023, even though Croatia will be part of the Schengen area from that date.

The provisions relating to notifications between the UK and Switzerland have been extended and separate quotas also continue to apply in the area of work permits.

Some facilitations for the recruitment of qualified third-country nationals are expected in the coming months (innovations due to shortage of skilled workers).


We wish all readers a happy festive season

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