Wonach suchen Sie?

Choose where you reside.

To make sure we get you the correct information, please let us know where you reside. Based on your answer, you’ll be provided with the documentation relevant to your jurisdiction*.

*Your selection will be saved for the duration of this session.

Important reforms and need for action it the wage sector 2025

Guidance to be legally compliant? Safe!

 

The new year brings a number of changes in the areas of social insurance, teleworking, salary statements and the job registration obligation, which are important for payroll accounting and personnel planning.

 

We have summarised the specific changes to the following topics here:

 

  • Old-age and survivors’ pensions (AHV) and threshold amounts
  • Occupational pension limits (BVG)
  • Family allowances (FAK) and cantonal FAK contributions
  • Retirement age | reference age for women
  • Federal law on the taxation of teleworking
  • Provisions of Switzerland and France
  • Guidelines for the 2024 and 2025 salary statement
  • Job registration obligation

AHV (old-age and survivors’ insurance) pensions and threshold amounts

  • Limit for low wages increases to CHF 2’500.00
  • Minimum AHV/IV pension now CHF 1’260.00 per month / maximum AHV/IV pension now CHF 2’520.00 (married couples CHF 3’780.00)
  • The minimum annual contribution to the AHV is now CHF 530.00

Occupational pension limits (BVG)

  • Entry threshold: CHF 22’680.00
  • Coordination deduction: CHF 26’460.00
  • Min. insured annual salary: CHF 3’780.00
  • Max. insured annual salary mandatory CHF 90’720.00
  • Max. insurable annual salary: CHF 907’200.00

Family allowances

  • Child allowances at least CHF 215.00 per month (or higher depending on canton)
  • Education allowances at least CHF 268.00 per month (or higher depending on the canton)
  • Overview by canton (in German and French)

Cantonal FAK contributions

  • Adjustments in the cantons of Zug, Ticino, Vaud and Geneva

Reform to stabilise old-age and survivors’ insurance (AHV 21)

  • Increase in retirement age for women from 1.1.25 to 64 years and 3 months
  • Affects years of birth from 1961 onwards. Example: With date of birth in January 1961, AHV pension starts on 1 May 2025
  • With date of birth in December 1960, no increase, AHV pension starts on 1 January 2025

Need for action:

  • Change of threshold amounts, FAK contributions and child allowances in payroll system
  • Employee information regarding AHV obligation for annual income between CHF 2,301 and 2,500.00 (income in this salary range is no longer mandatorily subject to AHV contributions)
  • Consideration of retirement 3 months later with regard to the leaving date of employees concerned and consequently also in personnel planning
  • If not already done, amendments to employment contracts, personnel regulations and pension plans may be necessary (e.g. specific information on retirement age, regulations on staggered retirement, etc.)

General information

For employees resident abroad with cross-border activities it is strongly recommended to keep a travel/workplace calendar, regardless of an existing agreement and country.

Federal Act on the taxation of teleworking in international relations, in force from 1 January 2025

  • Overview of changes in relevant laws (in German)
  • Application of law changes must be examined in the context of relevant international agreements (e.g. double taxation treaties and mutual agreements).
  • Currently no changes regarding the taxation of teleworking in the country of residence for Germany, Italy, Liechtenstein and Austria.

Regulations Switzerland and France

Certification in the event of termination of employment during the year for employees resident in France from 1 January 2025

At the request of the employee, the following must be certified (DBG Art. 127 para. 3 and Withholding Tax Ordinance, QStV para. 5a):

  • Average degree of employment
  • Number of working days in the form of temporary assignments in the country of residence
  • Number of working days in the form of temporary assignments in third countries
  • Number of teleworking days or teleworking quota in the country of residence
  • Number of overnight stays in Switzerland for cross-border commuters with daily return home

Tax agreement with France regarding teleworking

mutual agreement extended until 31 December 2025

  • Up to 40% teleworking possible in France without affecting withholding tax or cross-border commuter status in Switzerland
  • Applies to cross-border and international weekly commuters domiciled in France
  • Business trips and other temporary assignments in France (in addition to teleworking) are limited to 10 days. Together with the teleworking, the quota of 40% may not be exceeded

Need for action:

  • It is mandatory to keep a travel calendar (see above; teleworking days must be able to be reported to tax authorities on request at the end of 2025, as in 2023 and 2024)
background image

Instructions for completing the salary certificate 2024

  • Daily insurance allowances must be shown under point 7, in accordance with paragraph no. 64
  • Minor additions and clarifications in paragraph no. 21
  • Conversion of the sequence of paragraphs no. 49 to 60 for expenses without other significant changes

Instructions for completing the salary certificate 2025

  • Adjustments only relevant for salary certificate 2025
  • Para. 11: Textual addition of “current and complete” residential address at the time of completion
  • Para. 62: Amount adjustment for marginal wages according to AHV now CHF 2’500 as of 01.01.2025 (see also above)
  • Para. 67: Deletion of the sentence “The indication of the degree of employment, e.g. “50 %”, is desirable”. Comment “Part-time employment” is sufficient

Need for action:

  • 2024: Possible change of reporting of daily insurance allowances paid by the employer: now mandatory in point 7
  • 2025: Address at the time the salary statement is created to be used, not as at 31 December of the tax year
  • 2025: In the case of part-time employment, only the corresponding general comment needs to be made (this can be applied for 2024 as well)

Vacancies reporting obligation

  • Since 2018 Swiss employers must report vacancies in occupations with an unemployment rate of 5% or more to the regional unemployment office at least five working days prior to publishing them on non-government job portals.
  • The list of reportable occupations is updated annually.
  • Among others, open jobs for managers in sales and marketing are now required to be reported.
  • List of reportable occupations (in German)

Related links (in German only):

Your contact
background image

Stefan Kramer
Payroll Expert

Do you have any questions or would you like reliable, digitalised payroll accounting?

We are happy to assist you.
Send email