Switzerland: Considerations for payroll specialists in preparing salary certificates for 2021
Key points or questions to consider in preparing salary certificates
Key points or questions to consider in preparing salary certificates
Payroll specialists will face challenges in 2022 when it comes to correctly reflecting new as well as existing regulations in the payroll reporting for 2021.
The coronavirus (COVID-19) pandemic may still affect work routines and lead to questions when preparing the salary certificates for the year 2021. Key points or questions to consider in preparing salary certificates include:
- Payments to employees for the costs of their home office (such as lump-sum compensation for business use of private homes, reimbursement of expenses for work equipment, etc.). Are such payments a taxable/salary component subject to social security or as an expense payment? The declaration in the salary certificate will vary accordingly.
- Company cars for employees, discounted canteen meals or lunch checks. The fringe benefit occurs regardless of whether the employee works at the office or from home.
- Short-time work compensation paid out by the employer and financed by unemployment insurance.
- “Corona daily allowances” (paid in the event of an interruption in employment due to the unavailability of childcare or due to quarantine).
Read a November 2021 report prepared by the KPMG member firm in Switzerland
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