{"id":5583,"date":"2021-04-02T16:48:12","date_gmt":"2021-04-02T16:48:12","guid":{"rendered":"https:\/\/www.zulaufgmbh.ch\/blog\/"},"modified":"2021-12-15T10:42:06","modified_gmt":"2021-12-15T09:42:06","slug":"blog","status":"publish","type":"page","link":"https:\/\/www.zulaufgmbh.ch\/en\/blog\/","title":{"rendered":"Blog"},"content":{"rendered":"\t\t
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\n Payroll <\/span>\n Blog<\/span>\n <\/h1>\n
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I post new developments with relevance for HR \/ Payroll here<\/p>\n <\/div>\n \n <\/div>\n\n <\/div>\n \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n international<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 20.03.2026<\/span>\n <\/div>\n \n

The new certificate for remote working for employees from France has been published<\/h3>\n <\/a>\n
\n The Federal Tax Administration published the form together with the explanatory notes on 19 March 2026. These are available via the following link: (available in German and French) https:\/\/www.estv.admin.ch\/de\/quellensteuer What does this mean for organizations? This form is not applicable in all cases. If the company submits the certificate for the year 2026 for the […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n 14.02.2026<\/span>\n <\/div>\n \n

Home office regulations for genuine cross-border commuters from Italy for tax purposes<\/h3>\n <\/a>\n
\n According to the FDF’s (Federal Department of Finance) announcement, the amendment protocol (PROTOCOL amending the Agreement between the Swiss Confederation and the Italian Republic on the taxation of cross-border commuters, with additional protocol, done at Rome on 23 December 2020) entered into force on 9 February 2026. The amendment protocol applies retroactively from 1 January […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n 20.12.2025<\/span>\n <\/div>\n \n

European Court of Justice decision on the materiality threshold for dependent employees under the Agreement on the Free Movement of Persons between Switzerland and the EU, Regulation 883\/2004<\/h3>\n <\/a>\n
\n On 11 December 2025, the Court of Justice of the European Union (CJEU) delivered a landmark judgment on social security contributions. It is interesting to note that this case concerns a person in dependent employment (an EU citizen) who is resident in Germany and employed by an Swiss employer. One may wonder to what extent […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Salary certificate<\/span>\n social security<\/span>\n 20.12.2025<\/span>\n <\/div>\n \n

Guidelines on the relevant salary (WML) Version 2026 published<\/h3>\n <\/a>\n
\n On 16 December 2025, the Federal Social Insurance Office (BSV) published the WML 2026. It contains a number of points that need to be taken into account by human resources departments, including payroll accounting.   The changes can be divided into different categories. Adjustments to align with the amended regulations in the guidelines for the […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Salary certificate<\/span>\n social security<\/span>\n Tax at source<\/span>\n 10.12.2025<\/span>\n <\/div>\n \n

Guidance on the 2026 salary certificate and FAQs published<\/h3>\n <\/a>\n
\n On 9 December 2025, the Federal Tax Administration published the guidelines for the 2026 salary certificate and the updated FAQs. Apart from a few clarifications, the adjustments can be divided into two categories: Adjustment of the rate per kilometre driven from CHF 0.70 to CHF 0.75 Various restrictions and an extension with regard to benefits […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n 03.12.2025<\/span>\n <\/div>\n \n

New possibility for secondment to telework<\/h3>\n <\/a>\n
\n On 28 November 2025, the Federal Social Insurance Office (BSV) published version 2026 of the guidelines on compulsory insurance (WVP). In addition to various clarifications, an important change was made with regard to secondment to telework. This applies to social security agreements between Switzerland and contracting states. The following margin number 2078.1 applies to bilateral […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 01.12.2025<\/span>\n <\/div>\n \n

The protocol amending the double taxation agreement with Germany has entered into force<\/h3>\n <\/a>\n
\n The protocol amending the double taxation agreement (DTA) between Switzerland and Germany entered into force on 27 November 2025. With a few exceptions, most of the amendments will apply from 1 January 2026.   With the protocol, various changes in requirements are adapted and it contains provisions that improve legal certainty. The various clarifications in […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 28.10.2025<\/span>\n <\/div>\n \n

Various announced changes for 2026<\/h3>\n <\/a>\n
\n DTT Switzerland- Germany \u2013 Senior Executives On 16 October 2025, the FTA announced that the mutual agreement between Germany and Switzerland regarding Article 15(4) of the DTA of 25 April 2023 would remain valid for another two years. It would have expired at the end of 2025 and will be valid until 31 December 2027. […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Taxes<\/span>\n 31.07.2025<\/span>\n <\/div>\n \n

The supplementary agreement to the double taxation agreement between Switzerland and France entered into force on 24 July 2025.<\/h3>\n <\/a>\n
\n The provisions governing the taxation of income from home offices will apply permanently from 1 January 2026. We have reported on the details of the mutual agreement with France in various blogs published by us. The mutual agreements on the double taxation treaty of the end of 2022 and June 2023 on teleworking will only […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n 30.03.2025<\/span>\n <\/div>\n \n

Adjustments to low salary levels in the AHV\/OASI as of 1 January 2026<\/h3>\n <\/a>\n
\n In principle, low wages per employer are not accounted for in the AHV. The limit for low wages was increased from CHF 2300 to CHF 2500 as of 1 January 2025. However, according to Art. 34d AHVV (AHV\/OASI Ordinance), the insured may request that contributions are deducted. But there are industries where contributions cannot be […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n Taxes<\/span>\n 28.03.2025<\/span>\n <\/div>\n \n

Mutual Agreement Switzerland Italy 19.3.2025<\/h3>\n <\/a>\n
\n The Federal Tax Administration (FTA) has published the mutual agreement in the area of administrative cooperation for the exchange of data between the groups concerned in accordance with the cross-border commuter agreement of 23 December 2020. In addition to many details concerning the tax authorities (e.g. the format of the exchange), it contains provisions that […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Taxes<\/span>\n 31.01.2025<\/span>\n <\/div>\n \n

Certificate for employees resident in France and employed for less than a year in accordance with Art. 5a of the QStV (Withholding Tax Ordinance) published<\/h3>\n <\/a>\n
\n The Federal Tax Administration (FTA) published the employer certificate yesterday. This must be issued upon request from 1 January 2025 when employees residing in France leave the company. The companies and institutions concerned (taxable persons liable for tax) are therefore equipped to issue such a certificate if required and requested by their employees when they […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Salary certificate<\/span>\n 20.12.2024<\/span>\n <\/div>\n \n

Instructions for completing the salary certificate and pension statement 2025 published<\/h3>\n <\/a>\n
\n On 18.12.2024, the FTA (Federal tax administration) published the guidelines for the 2025 salary certificate. As in previous years, the changes are indicated by a bar. The modifications are also pointed out as part of the communication. (free translation into English) The following significant changes have been made to the instructions for completing the salary […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 19.12.2024<\/span>\n <\/div>\n \n

News in the context of reporting for employees domiciled in France<\/h3>\n <\/a>\n
\n On 17 December 2024, the FTA (federal tax authorities) published the following announcement (free translation) FTA – Memorandum of Understanding between Switzerland and France Bern, 17.12.2024 – The State Secretariat for International Financial Matters SIF announces that a new mutual agreement on the taxation of cross-border teleworking was concluded between Switzerland and France on 17 […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n 15.12.2024<\/span>\n <\/div>\n \n

Further changes in social security for companies<\/h3>\n <\/a>\n
\n Family allowance amounts for 2025 now published The Federal Social Insurance Office (FSIO) has published the cantonal family allowances for 2025. Link (available in German, French and Italian): https:\/\/www.bsv.admin.ch\/dam\/bsv\/de\/dokumente\/familie\/gesetze\/Ans%C3%A4tze%20FamZ-Montants%20AFam-2025.pdf.download.pdf\/Ans%C3%A4tze%20FamZ-Montants%20AFam-2025.pdf In addition to the first increase in the minimum rates since 2009, some cantons have once again increased family allowances (see also blog https:\/\/www.zulaufgmbh.ch\/en\/known-changes-for-the-year-2025\/ ). With […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n Taxes<\/span>\n 17.10.2024<\/span>\n <\/div>\n \n

Information regarding the \"Certificate in the event of termination of employment during the year for employees resident in France\" published<\/h3>\n <\/a>\n
\n At the meeting held on 16.10.2024, the Federal Council decided to bring the “Federal Act on the Taxation of Teleworking” into force on 1 January 2025. In this context, the document amending the Withholding Tax Ordinance (QStV) with effect from 1 January 2025 has also been published. In a previous blog, I mentioned the employer […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n Tax at source<\/span>\n 22.09.2024<\/span>\n <\/div>\n \n

Known changes for the year 2025<\/h3>\n <\/a>\n
\n The authorities have already communicated various amendments in recent weeks. Not everything has been finalised yet.   Communications from the Federal Social Insurance Office: Old-age pensions (OASI\/AHV) are rising and with them various key data. I have summarised these with the following link: https:\/\/www.zulaufgmbh.ch\/en\/social-security\/ I would particularly like to emphasise the increase in the threshold […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 25.08.2024<\/span>\n <\/div>\n \n

Various news after the summer holidays<\/h3>\n <\/a>\n
\n The various authorities and institutions had a lot to do despite summertime. Will there be another AHV21 vote? What is the outcome of the vote on the BVG reform?   It certainly won’t be boring in the second half of the year either! During the summer, I was able to provide input on various forms […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n labor law<\/span>\n Taxes<\/span>\n 20.06.2024<\/span>\n <\/div>\n \n

Information and documentation obligations for employers regarding data exchange with France and Italy<\/h3>\n <\/a>\n
\n I normally don’t write about legislative consultations. In this case, however, it is a piece of the puzzle that needs to be added to the overall need for action. The consultation concerns the Federal Act on the International Automatic Exchange of Information on Salary Data (AIALG), which is to be completed by 27 September 2024 […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 09.06.2024<\/span>\n <\/div>\n \n

Various updates on teleworking - tax agreement with Italy and framework agreement VO 883\/2004 in the area of social security<\/h3>\n <\/a>\n
\n On 6 June 2024, the Protocol amending the Agreement between the Swiss Confederation and the Italian Republic on the taxation of cross-border commuters, with additional protocol, in Rome on 23 December 2020 has been published. https:\/\/www.admin.ch\/gov\/de\/start\/dokumentation\/medienmitteilungen.msg-id-101280.html Background The cross-border commuter agreement between Switzerland and Italy entered into force on 17 July 2023 and has been […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 28.05.2024<\/span>\n <\/div>\n \n

Reporting for all companies in Switzerland for employees resident in France - be prepared in advance<\/h3>\n <\/a>\n
\n As is known, Switzerland has concluded teleworking agreements with France with effect from 1 January 2023. This allows employees to telework up to 40% in France for tax purposes, including 10 days of temporary assignments in France or third countries, without any change compared to a full work assignment in Switzerland. This agreement could only […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Salary certificate<\/span>\n Taxes<\/span>\n 12.05.2024<\/span>\n <\/div>\n \n

Publication of amended sample expense regulations by the SSK with validity from 1 May 2024 - Explanations and possible effects for companies<\/h3>\n <\/a>\n
\n The SSK (Swiss Tax Conference) published updated sample expense regulations on 6 May 2024 (available in German, French or Italian) https:\/\/www.ssk-csi.ch\/de\/themen\/spesen . At first glance, there are no changes to the basic and supplementary regulations for employees with managerial functions. But then you notice the following: Firstly, a guideline is published on the conditions under […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n Taxes<\/span>\n 20.03.2024<\/span>\n <\/div>\n \n

Automatic data exchange with Italy and France for employers in Switzerland - adjustment of Swissdec ELM 5.0 standard and publication of ELM 5.3<\/h3>\n <\/a>\n
\n Annual report to Italy The FTA announced on 14 March that the Swissdec ELM 5.0 standard had to be adapted. Swissdec had to make changes to the definition for data exchange with Italy at the request of the relevant tax authorities. These provisions apply to employers in the cantons of Graub\u00fcnden, Ticino and Valais. The […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n Taxes<\/span>\n 13.01.2024<\/span>\n <\/div>\n \n

Italy has signed the framework agreement on teleworking in the field of social security as of 1 January 2024<\/h3>\n <\/a>\n
\n Background In 2022\/2023, the countries applying the Agreement on the Free Movement of Persons 883\/2004 were looking for a solution to allow employees residing in a country other than the normal country of employment to telework to a greater extent than provided for in the basic regulation. A framework agreement on teleworking was negotiated. The […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Salary certificate<\/span>\n social security<\/span>\n Taxes<\/span>\n 02.01.2024<\/span>\n <\/div>\n \n

Guidelines on the salary certificate, FAQs and more<\/h3>\n <\/a>\n
\n Which adjustments are important for the salary certificates 2023? The following provision is one of the main changes to the 2023 version of the salary certificate guidelines (margin number 10, explanations on field G): (free translation) Canteen catering\/lunch checks\/payment for meals This box must be ticked if the employee is given lunch cheques (see margin […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Salary certificate<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 25.12.2023<\/span>\n <\/div>\n \n

Tax update for 2024 - cross-border commuter agreement with Italy and more<\/h3>\n <\/a>\n
\n Progress on Switzerland’s cross-border commuter agreement with Italy – an update Three mutual agreements have been published since my last blog\u00a0https:\/\/www.zulaufgmbh.ch\/en\/outline-of-the-future-and-retroactive-agreement-on-teleworking-for-cross-border-commuters-in-the-area-of-taxes-between-switzerland-and-italy\/ and the three cantons concerned – Graub\u00fcnden, Ticino and Valais – have published various explanatory notes. Two of the mutual agreements include the teleworking solution with retroactive effect from 1 February 2023 and 1 […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n 24.12.2023<\/span>\n <\/div>\n \n

When is an A1 required for teleworking and where is it applied for? - Explanations on the WVP 2024 and more<\/h3>\n <\/a>\n
\n Correct social security subordination and the associated measures are one of my specialities in consulting and the various seminars. Form A1 is used for various purposes, of what not everyone is always aware. The use of the A1 is explained below with reference to the guidelines on compulsory insurance (WVP). With the WVP, the FSIO […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n 23.12.2023<\/span>\n <\/div>\n \n

Further publications and changes from 1 January 2024 in the area of social security<\/h3>\n <\/a>\n
\n A few publications that could be relevant for employers are commented on hereinafter: Publication of the synopsis 2024: (available in German, French or Italian) https:\/\/sozialversicherungen.admin.ch\/de\/d\/6877\/download Publication of the types and rates of family allowances according to the FamZG, the FLG and the cantonal laws 2024 (available in German and French) https:\/\/www.bsv.admin.ch\/dam\/bsv\/de\/dokumente\/familie\/andere\/Ans%C3%A4tze%20FamZ_Montants%20AFam_2024.pdf.download.pdf\/Ans%C3%A4tze%20FamZ_Montants%20AFam_2024.pdf There are no changes […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n labor law<\/span>\n social security<\/span>\n 25.11.2023<\/span>\n <\/div>\n \n

Leave and daily allowances for the surviving parent from 1 January 2024<\/h3>\n <\/a>\n
\n The following can be read in the Federal Council’s communication of 22 November 2023 (inofficial translation): “The death of a parent immediately after birth is a severe blow for the family and the newborn child. In such cases, the surviving parent will in future be entitled to longer maternity or paternity leave. The amendment is […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n Taxes<\/span>\n 13.11.2023<\/span>\n <\/div>\n \n

Outline of the future and retroactive agreement on teleworking for cross-border commuters in the area of taxes between Switzerland and Italy<\/h3>\n <\/a>\n
\n Final sprint before the new year or more uncertainty regarding the application of the new cross-border commuter agreement for companies in the cantons of Graub\u00fcnden, Ticino and Valais?   On 10 November 2023, the FDF (Federal Department of Finance) announced that there will be a permanent tax regulation for teleworking. The published declaration of intent […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n 21.10.2023<\/span>\n <\/div>\n \n

Withholding tax rates 2024 - Adjustments in the payroll programme<\/h3>\n <\/a>\n
\n The Federal Tax Administration has written a circular no. 206 for the withholding tax rates 2024 and published it on 16.10.2023 (in German, French or Italian). https:\/\/www.estv.admin.ch\/dam\/estv\/de\/dokumente\/dbst\/rundschreiben\/2023\/2-206-d-2023.pdf.download.pdf\/2-206-d-2023.pdf So what is the background? The Federal Tax Administration (FTA) prepares and publishes its calculations in accordance with the federal taxes. Then the cantons have time to calculate […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n 29.09.2023<\/span>\n <\/div>\n \n

Entry of two social security agreements into force on 1.10.2023<\/h3>\n <\/a>\n
\n Social security agreement Switzerland – Albania The agreement covers the areas of AHV\/OASI (old age and survivors’ insurance) and IV\/AI (disability insurance). The negotiations had been ongoing from 2017 onwards. With the agreement’s entry into force, the circle of agreements with the various Balkan states has been completed. The previous Message on the Agreement states […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n Taxes<\/span>\n 20.09.2023<\/span>\n <\/div>\n \n

Switzerland's cross-border commuter agreements with neighbouring countries and work-related non-return days - what companies need to know<\/h3>\n <\/a>\n
\n In the various seminars during the last few months, I have heard repeatedly that companies do not proactively control the non-return days of their cross-border workers due to work-related reasons. Do those responsible know what financial risks they are taking? The explanations at hand refer to private and not to public-law companies. Special groups such […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 01.09.2023<\/span>\n <\/div>\n \n

Important information on social security and withholding taxes<\/h3>\n <\/a>\n
\n 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 […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Kategorie 1<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 20.07.2023<\/span>\n <\/div>\n \n

The new cross-border commuter agreement between Switzerland and Italy has entered into force on 17.7.2023<\/h3>\n <\/a>\n
\n With the communication from the Federal Department of Finance dated 19.7.2023, a very lengthy process has been concluded. The new provisions will primarily take effect for employers from 1.1.2024. Scope: \u00a0(inofficial translation) Art. 2 General definitions of the Agreement between the Swiss Confederation and the Italian Republic on the taxation of cross-border commuters For the […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n 09.07.2023<\/span>\n <\/div>\n \n

Clarifications in connection with the telework agreement between Switzerland and France in the area of taxes<\/h3>\n <\/a>\n
\n On 6.7.2023, the complex provisions regarding travel days have been published. There are two agreements of understanding, each with a fact sheet with examples. The telework agreements between Switzerland and France have been applicable since 1.1.2023. In the agreement published before Christmas, telework was defined and limited to 40% in France, the country of residence. […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n Tax at source<\/span>\n 03.07.2023<\/span>\n <\/div>\n \n

Framework Agreement signed by France!<\/h3>\n <\/a>\n
\n France seems to have managed to sign the Framework Agreement (FMA) with effect from 1 July 2023: https:\/\/travail-emploi.gouv.fr\/actualites\/presse\/communiques-de-presse\/article\/signature-par-les-autorites-francaises-de-l-accord-cadre-multilateral   What does this mean for companies in Switzerland? Employees who are resident in France and have Swiss or EU nationality may telework in France for less than 50% of their total work in the EU area […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n 28.06.2023<\/span>\n <\/div>\n \n

Telework agreement Switzerland - France - not a lot of news<\/h3>\n <\/a>\n
\n The Federal Department of Finance FDF published details of the supplementary agreement to the double tax treaty between Switzerland and France on 27.6.2023. This is the continuation of the agreements reached before Christmas 2022 and includes further adjustments that do not affect telework. An additional agreement to the double tax treaty between Switzerland and France […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n labor law<\/span>\n social security<\/span>\n 21.06.2023<\/span>\n <\/div>\n \n

News as of 1.7.2023<\/h3>\n <\/a>\n
\n Further publication of the FSIO regarding the new possibilities in the telework agreement as of 1.7.2023 The FSIO has published further information in the communication to the AHV\/OASI compensation funds and EL implementing agencies, no. 470 of 20 June 2023. The link to the full communication is\u00a0\u00a0AHV\/EL Mitteilung Nr. 470. (available in French and German) […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n 18.05.2023<\/span>\n <\/div>\n \n

Social security update on telework in the scope of the CH-EU and CH-EFTA agreements on the free movement of persons<\/h3>\n <\/a>\n
\n The Framework Agreement on Telework will be signed by Switzerland Switzerland will sign the Framework Agreement with effect from 1.7.2023. The FSIO recently published detailed explanations under this link and it is worth going through them (available in German, French and Italian): https:\/\/www.bsv.admin.ch\/bsv\/de\/home\/sozialversicherungen\/int\/grundlagen-und-abkommen\/telearbeit.html The definition of the areas of application for telework is explained in […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n 18.05.2023<\/span>\n <\/div>\n \n

Social security news<\/h3>\n <\/a>\n
\n The Federal Office for Social Affairs (FSIO) has recently published various useful information that are also important for companies. Effects of AHV21 on the pension fund The FSIO has published various questions in connection with the implementation of the AHV21 on 1.1.2024 in the Notices on occupational benefit schemes no. 161 of 11.5.2023. These 14 […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 14.04.2023<\/span>\n <\/div>\n \n

News: MFA Social Security and Telework - DTT CH-D Memorandum of Understanding on Senior Executives<\/h3>\n <\/a>\n
\n Social security Something is going on with the social security provisions for telework within the scope of the EU Agreement on the Free Movement of Persons (VO 883\/2004). The group commissioned by the EU drafted a Multilateral Framework Agreement (MFA) at the end of March 2023, which now needs to be signed by the countries […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n Tax at source<\/span>\n 05.04.2023<\/span>\n <\/div>\n \n

What are the latest news?<\/h3>\n <\/a>\n
\n The last few weeks have been very busy. On the one hand, I was able to conduct the newly introduced seminars on employee share schemes and withholding tax, teach at training institutes and complete a large project in payroll consulting and, in addition to many individual questions, provide support to some companies in the area […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n Taxes<\/span>\n 03.03.2023<\/span>\n <\/div>\n \n

Withholding taxes in the international context, especially telework<\/h3>\n <\/a>\n
\n The correct calculation of withholding taxes should not be underestimated, as it does not always work “automatically”, because the settings and stored data in the payroll programme must be correctly recorded. This in turn requires that the facts are clear. In order to obtain a clear state of affairs, information is necessary. Practice shows that […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Salary certificate<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 20.01.2023<\/span>\n <\/div>\n \n

Do home office days have to be documented on the Swiss salary certificate?<\/h3>\n <\/a>\n
\n People keep asking me whether home office days have to be reported on the salary certificate. The answer is no, but … Where are these days to be listed if an employer wishes to do so? In item 15, remarks The guidelines for completing the salary certificate set out the provisions that apply throughout Switzerland. […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Salary certificate<\/span>\n Taxes<\/span>\n 30.12.2022<\/span>\n <\/div>\n \n

Income replacement benefits and home office expenses on the 2022 salary certificate - paying particular attention to the following points while preparing the 2022 salary certificates<\/h3>\n <\/a>\n
\n There are various criteria to be considered for the correct preparation of the salary certificate in general. From my own experience, a salary certificate at the push of a button without prior checks and necessary amendments is not always correct. Presenting the replacement benefits on the salary certificate: Do you also wonder whether daily allowances\/replacement […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Salary certificate<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 24.12.2022<\/span>\n <\/div>\n \n

Publication of important information by the tax authorities: Telework, Guidance on the 2023 salary statement, Circular on withholding taxes<\/h3>\n <\/a>\n
\n The day before yesterday and yesterday, various information was published by the tax authorities which is of importance for the companies concerned.   Changes to the agreements between Switzerland and France as of 1.1.2023 The official announcement was the following (free translation into English): \u201cSwitzerland and France have agreed on a solution for the taxation […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 19.12.2022<\/span>\n <\/div>\n \n

Various changes for 2023<\/h3>\n <\/a>\n
\n 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. […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n 23.11.2022<\/span>\n <\/div>\n \n

Are you feeling really sure about it?<\/h3>\n <\/a>\n
\n The FSIO published on 17.11.2022 that the teleworking tolerated until December 2022 within the scope of Regulation 883\/2004 for cross-border workers will be extended until the end of June 2023. Apparently, the very ambitious goal of a definitive regulation could not be achieved. Negotiations continue. In the blog https:\/\/www.zulaufgmbh.ch\/en\/teleworking-in-the-eu-area-for-swiss-or-eu-citizens-guidance-note-on-telework\/ I reported in detail on the […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n 04.11.2022<\/span>\n <\/div>\n \n

Information for HR and pension funds - what would happen if .....<\/h3>\n <\/a>\n
\n Information for HR and pension funds \u2013 what if if the parliament were to decide again in March 2023 to change the amount of the retirement pension with retroactive effect from January 2023? With the information on the pension increase as of 1.1.2023, it was announced in passing that three motions are pending in the […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n 29.10.2022<\/span>\n <\/div>\n \n

Information for employers in Switzerland with cross-border workers from Italy and France - extension of the agreements until at least 31.12.2022<\/h3>\n <\/a>\n
\n The agreement between Switzerland and Italy regarding the treatment in withholding taxes for telework will (most likely) remain in force until further notice. The FTA had published in July 2022 that the COVID agreement would also be extended for non-Covid cases until at least October 2022. This means that the fiction of the place of […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n 13.10.2022<\/span>\n <\/div>\n \n

Social Security News<\/h3>\n <\/a>\n
\n 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 […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n Taxes<\/span>\n 02.10.2022<\/span>\n <\/div>\n \n

Withholding taxes: updated FAQ 2022 Circular letter no. 45 FTA as of 26.9.2022<\/h3>\n <\/a>\n
\n The SSK Working Group on Withholding Taxes published updated the FAQ 2022 in relation to the circular letter no. 45 of the FTA on 26.9.2022. In addition to a different numbering of the questions, a new question with answer no. 15.1 was added. This relates to a clarification of the rate-determining salary for payments after […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n 18.09.2022<\/span>\n <\/div>\n \n

Social security agreement between Switzerland and Tunisia will enter into force on 1.10.2022<\/h3>\n <\/a>\n
\n The FSIO informed on 15.9.2022 of the entry into force of the social security agreement with Tunisia on 1.10.2022. The text of the agreement is available at (available in German, French and Italian) https:\/\/www.fedlex.admin.ch\/eli\/fga\/2021\/2020\/de. Applicability According to the articles of the agreement, it applies in principle to the nationals of the contracting states (i.e. Swiss […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n Taxes<\/span>\n 23.07.2022<\/span>\n <\/div>\n \n

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<\/h3>\n <\/a>\n
\n 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 […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n Taxes<\/span>\n 20.07.2022<\/span>\n <\/div>\n \n

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<\/h3>\n <\/a>\n
\n 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 […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n Taxes<\/span>\n 07.07.2022<\/span>\n <\/div>\n \n

Withholding tax calculations: Publication of important clarifications by Swissdec<\/h3>\n <\/a>\n
\n The Swissdec organisation has published an updated “Addendum to Guidelines Wage Standard-CH (ELM) Version 5.0” (available in German, French or Italian) on its website as of 30.6.2022. The calculation examples for the monthly and annual model (Anhang 1 Beispiele QST-Berechnung 20200220_20201202) have also been supplemented. In addition to answers to more technical questions regarding the […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n 07.07.2022<\/span>\n <\/div>\n \n

Teleworking in the EU area for Swiss or EU citizens - Guidance Note on telework<\/h3>\n <\/a>\n
\n The “Guidance Note on telework” has been published by the European Administrative Commission. After the meeting in June, the Federal Social Insurance Office announced that a transitional solution until 31.12.2022 has been found for employees with telework in the EU area to whom Regulation 883\/2004 applies. The usual subordination rules do not necessarily have to […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Kategorie 1<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 28.06.2022<\/span>\n <\/div>\n \n

COVID agreements - Information from the Federal Tax Administration<\/h3>\n <\/a>\n
\n These explanations must be read in the context of the new publications from SIF, in particular the clarification regarding France of 20.7.2022. I hereby refer to the additional blog. The Federal Tax Administration published the current status of the pandemic-related mutual agreement on 27.6.2022. Switzerland had concluded special provisions with Germany, France, Italy and Liechtenstein […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n unemployment<\/span>\n 21.06.2022<\/span>\n <\/div>\n \n

As of 7.7.2022, online applications for back payments of short-time allowances (KAE) in summary proceedings for the years 2020 and 2021 can be submitted<\/h3>\n <\/a>\n
\n On 20 June 2022, the State Secretariat for Economic Affairs (SECO) published information on how to apply for back payment of unpaid holiday entitlements for employees on a monthly salary. The companies concerned can submit their applications via eService on the arbeit.swiss portal between 7.7. and 31.10.2022. Detailed calculations per payroll period are required. This […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n 20.06.2022<\/span>\n <\/div>\n \n

The extension for teleworking in the area of flexible application of the EU Regulation 883\/2004 has been decided<\/h3>\n <\/a>\n
\n The flexible application of the EU social security subordination rules due to the restrictions related to the coronavirus should only have applied until 30 June 2022 (Free Movement Agreement and the EFTA Convention). The members of the EU Administrative Commission for the Coordination of National Social Security Systems agreed on 14 June 2022 that for […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n social security<\/span>\n 31.05.2022<\/span>\n <\/div>\n \n

Paternity leave also for the other parent or the mother's wife<\/h3>\n <\/a>\n
\n On 26.5.2022, the Federal Office for Social Affairs (FSIO) published an amended version of the circular letter on care allowance (KS BUE) and maternity\/paternity allowance (KS MVSE) with effect from 1.7.2022 (available in German and French). The background for some of the adjustments is the enforcement of “marriage for everybody* as of 1.7.2022. With the […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Salary certificate<\/span>\n social security<\/span>\n Tax at source<\/span>\n Taxes<\/span>\n 13.05.2022<\/span>\n <\/div>\n \n

Effects of teleworking \/ home office for companies - Swiss Tax Conference (SSK) publication and further explanations<\/h3>\n <\/a>\n
\n Flexibility in the world of work is constantly increasing, especially with regard to the place of work and the organisation of working hours. For this reason, companies must address the extent to which they can and want to offer flexible forms of work and for which employee groups in order to remain attractive as an […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n Taxes<\/span>\n 16.04.2022<\/span>\n <\/div>\n \n

Germany - the COVID consultation agreement of 11.6.2020 incl. supplements only in force until 30.6.2022<\/h3>\n <\/a>\n
\n SIF (Swiss Institute of International Finance) published on 12 April 2022 that the COVID agreement in the area of taxation between Germany and Switzerland will be terminated as of 30.6.2022 (available in German, French and Italian): https:\/\/www.estv.admin.ch\/dam\/estv\/de\/dokumente\/international\/laender\/deutschland\/de-dba-kv-20220411.pdf.download.pdf\/de-dba-kv-20220411.pdf The taxation fiction with the right of choice for the taxpayer was an important approach during the pandemic […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n Taxes<\/span>\n 28.03.2022<\/span>\n <\/div>\n \n

France - Extension of the COVID agreement in the field of taxation until 30.6.2022<\/h3>\n <\/a>\n
\n The withholding tax office of the Canton of Geneva published on 25.3.2022 the extension of the COVID agreement between Switzerland and France in the area of taxes for cross-border commuters until 30.6.2022 (French only): https:\/\/www.ge.ch\/actualite\/imposition-du-teletravail-frontaliers-prolongation-accord-covid-au-30-juin-2022-25-03-2022. The agreement of 13.5.2020 had been extended several times and will now remain in force until 30.6.2022. This harmonises the […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n 18.03.2022<\/span>\n <\/div>\n \n

France - the flexible application of the subordination rules for social security due to COVID has been extended until 30.6.2022<\/h3>\n <\/a>\n
\n The Federal Social Insurance Office FSIO has updated the information on the following webpage:\u00a0https:\/\/www.bsv.admin.ch\/bsv\/de\/home\/sozialversicherungen\/int\/grundlagen-und-abkommen\/int-corona.html (only in German, French and Italian) France, in contrary to the other surrounding countries, had initially foreseen the extension only until at least the end of March 2022. Now this is being adjusted to the end of June 2022. But watch […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n Kategorie 1<\/span>\n social security<\/span>\n Tax at source<\/span>\n 03.03.2022<\/span>\n <\/div>\n \n

How much home office can there still be? The mutual agreement on the double taxation agreement between Switzerland and Liechtenstein to address the COVID-19 pandemic will be terminated as per 31.3.2022.<\/h3>\n <\/a>\n
\n From a tax perspective, employers in Switzerland should think carefully for their cross-border commuters from Liechtenstein whether and how much home office they still want to grant their employees from 1.4.2022 onwards. The tax fiction that the gainful employment at the employee’s domicile is deemed to be performed at the employer’s place of work due […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n Tax at source<\/span>\n 15.01.2022<\/span>\n <\/div>\n \n

\"New normal\" - employer risks for cross-border commuters and international weekly commuters<\/h3>\n <\/a>\n
\n At the beginning of January 2022, the Federal Social Insurance Office (FSIO) again updated the information on the special COVID arrangements in the area of social security. This information is available at: https:\/\/www.bsv.admin.ch\/bsv\/de\/home\/sozialversicherungen\/int\/grundlagen-und-abkommen\/int-corona.html (German\/French\/Italian). But what happens after COVID when home office has become the norm: continue or cut back? Online seminar for HR and […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Salary certificate<\/span>\n 28.12.2021<\/span>\n <\/div>\n \n

Adapted questions and answers (FAQ) on the salary certificate<\/h3>\n <\/a>\n
\n Expanded FAQs on the salary certificate On 28.12.2021, the tax authorities (SSK working group on salary statements = AGLA) published the adapted questions and answers regarding the salary certificate. A considerable amount has remained the same, which was to be expected. A few questions and answers are new, others have been added. The additions mainly […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Salary certificate<\/span>\n 14.12.2021<\/span>\n <\/div>\n \n

Home office expenses and other updates: New Sample of Expense Regulations of the SSK and Guideline Salary Certificate 2022 published<\/h3>\n <\/a>\n
\n The Swiss Tax Conference (SSK) published the new model expenses regulations on 13 Dec 2021. A working group had the task of creating an updated baseline. Expense regulations that are approved by the tax authorities in the company’s canton of domicile should be accepted by all other cantons. A prerequisite, however, is that the competent […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n 24.11.2021<\/span>\n <\/div>\n \n

Questions and answers on withholding taxes for employers<\/h3>\n <\/a>\n
\n In cooperation with the SSK working group on withholding taxes, the federal tax administration (FTA) published questions and answers (FAQs) on circular no. 45 on 23 November 2021. These contain frequently asked questions from the practice. The new regulations have been in force since 1.1.2021 and companies, insurers and compensation offices (SSL) have had to […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n Salary certificate<\/span>\n social security<\/span>\n 01.11.2021<\/span>\n <\/div>\n \n

New social security agreement between Switzerland and the UK will be provisionally applied as of 1.11.2021<\/h3>\n <\/a>\n
\n Today the FSIO (Federal Social Insurance Office) announced that the new social security agreement between Switzerland and the United Kingdom will be applied provisionally from 1.11.2021. The IV (Disability Insurance) Circular letter no. 408 – also published today – makes it clear: the social security agreement of 1968, which applied to new cases between 1.1.2021 […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n international<\/span>\n social security<\/span>\n 03.10.2021<\/span>\n <\/div>\n \n

Social security Switzerland and UK - Outlook for the future<\/h3>\n <\/a>\n
\n The new convention on social security coordination between Switzerland and UK is expected to enter into force provisionally from 1st of November 2021. The provisions will become definitive as soon as both parliaments have approved them. But what does this mean for the people concerned and for employers in Switzerland? Situation until 31.12.2020 Until 31.12.2020, […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n
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\n Tax at source<\/span>\n 10.09.2021<\/span>\n <\/div>\n \n

Tax at source news<\/h3>\n <\/a>\n
\n The new regulations came into force on 1.1.2021. However, not everything is clear yet. Even though the circular letter no. 45 of the FTA contains many pages, not all details can be covered. I will take up some of the topics and explain them here. E.G. Relevant canton for withholding taxes Calculations (payments after leaving, […] <\/div>\n read more<\/a>\n <\/div>\n <\/div>\n <\/div>\n \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Payroll Blog I post new developments with relevance for HR \/ Payroll here Lohnausweis Sozialversicherungen 14.12.2021 Home Office Spesen und andere Neuerungen: Neues Musterspesenreglement der SSK und Wegleitung Lohnausweis 2022 ver\u00f6ffentlicht Die Schweizerische Steuerkonferenz (SSK) hat am 13. Dezember 2021 das neue Musterspesenreglement ver\u00f6ffentlicht. Eine Arbeitsgruppe hatte die Aufgabe, eine aktualisierte Grundlage zu schaffen. Spesenreglemente, […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5583","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nBlog - Zulauf Consulting & Trading GmbH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.zulaufgmbh.ch\/en\/blog\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Blog - Zulauf Consulting & Trading GmbH\" \/>\n<meta property=\"og:description\" content=\"Payroll Blog I post new developments with relevance for HR \/ Payroll here Lohnausweis Sozialversicherungen 14.12.2021 Home Office Spesen und andere Neuerungen: Neues Musterspesenreglement der SSK und Wegleitung Lohnausweis 2022 ver\u00f6ffentlicht Die Schweizerische Steuerkonferenz (SSK) hat am 13. Dezember 2021 das neue Musterspesenreglement ver\u00f6ffentlicht. Eine Arbeitsgruppe hatte die Aufgabe, eine aktualisierte Grundlage zu schaffen. 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