{"id":49635,"date":"2026-10-10T16:15:46","date_gmt":"2026-10-10T14:15:46","guid":{"rendered":"https:\/\/www.zulaufgmbh.ch\/?p=49635"},"modified":"2026-10-10T16:15:46","modified_gmt":"2026-10-10T14:15:46","slug":"changes-at-the-turn-of-the-year-2026-2027","status":"publish","type":"post","link":"https:\/\/www.zulaufgmbh.ch\/en\/changes-at-the-turn-of-the-year-2026-2027\/","title":{"rendered":"Changes at the turn of the year 2026\/2027"},"content":{"rendered":"<p><strong>Social security<\/strong><\/p>\n<p>It was recently announced that AHV\/OASI old-age pensions will increase from 1 January 2027 (communication in German) <a href=\"https:\/\/www.admin.ch\/de\/newnsb\/BqB41FVYi5FB\">https:\/\/www.admin.ch\/de\/newnsb\/BqB41FVYi5FB<\/a><\/p>\n<p>This involves various key changes to social security provisions that will affect payroll accounting. The changes known to date, effective from 2027, are listed at the following link: <a href=\"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2026\/10\/Key-figures-social-security-26-2027.pdf\">https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2026\/10\/Key-figures-social-security-26-2027.pdf<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Tax at source<\/strong><\/p>\n<p>In addition, the Federal Tax Administration has published the circular entitled \u2018Offsetting the effects of cold progression and interest rates for federal direct tax for the year 2027\u2019 (in German): <a href=\"https:\/\/www.estv.admin.ch\/de\/rundschreiben-direkten-bundessteuer\">https:\/\/www.estv.admin.ch\/de\/rundschreiben-direkten-bundessteuer<\/a> .<\/p>\n<p>As the child allowances for federal tax are changing, it is likely that the withholding tax rates in all cantons will be adjusted at the start of the new year.<\/p>\n<p>&nbsp;<\/p>\n<p>The latest developments known as of the date of the event will be discussed in the webinar on 27 November 2026 from 10.00 to 11.30 am (in German): <a href=\"https:\/\/www.zulaufgmbh.ch\/kurse\/aktualitaeten-fuer-arbeitgeber-zum-jahreswechsel-2026-2027\/\">https:\/\/www.zulaufgmbh.ch\/kurse\/aktualitaeten-fuer-arbeitgeber-zum-jahreswechsel-2026-2027\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Social security It was recently announced that AHV\/OASI old-age pensions will increase from 1 January 2027 (communication in German) https:\/\/www.admin.ch\/de\/newnsb\/BqB41FVYi5FB This involves various key changes to social security provisions that will affect payroll accounting. The changes known to date, effective from 2027, are listed at the following link: https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2026\/10\/Key-figures-social-security-26-2027.pdf &nbsp; Tax at source In addition, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":48835,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[47,36],"tags":[58,251,52,51],"class_list":["post-49635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-security","category-tax-at-source","tag-employer-taxes","tag-social-security-contributions","tag-tax-at-source","tag-withholding-taxes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Changes at the turn of the year 2026\/2027 - Zulauf Consulting &amp; 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\/changes-at-the-turn-of-the-year-2026-2027\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changes at the turn of the year 2026\/2027 - Zulauf Consulting &amp; Trading GmbH\" \/>\n<meta property=\"og:description\" content=\"Social security It was recently announced that AHV\/OASI old-age pensions will increase from 1 January 2027 (communication in German) https:\/\/www.admin.ch\/de\/newnsb\/BqB41FVYi5FB This involves various key changes to social security provisions that will affect payroll accounting. 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