Overview of Payroll in Switzerland

Overview of Payroll in Switzerland

  • Country

    Switzerland

  • learning hour's

    9

  • Material Year

    2022

Overview

Swiss Payroll is a complex field with lots of laws and regulations. Some provisions are regulated at cantonal or sectoral level with and without a collective agreement. In the area of social insurance and pension funds, many companies choose solutions far above the legal minimum.The regulations for withholding taxes have recently undergone a massive change (1.1.2021) and the complexity has grown.
Due to the size of Switzerland, a wide variety of special provisions regarding cross-border commuters must also be taken into account.


In the area of employers' salary continuation obligations, there were some legal changes recently. Thus, a wide variety of aspects must be taken into account for a correct payroll.

The course covers all of the essential rules in the operation of taxes and social insurance, it outlines the rights and obligations of both employers and employees. It uses clear examples to illustrate many of the points raised.
Special regulations and calculations of expatriates with a foreign employer are excluded.

Who is this course for?

This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in Switzerland and need to have an understanding of the legislative and legal requirements involved.

What will you achieve?

At the end of this course delegates will received a overview of the complex Swiss payroll legislation and gain the knowledge and confidence to understand the fundamentals of payroll processing in Switzerland. They are clear about employer obligations, calculation of gross pay and deduction, know what they need to do on a periodic and annual basis, can answer employee queries and check payslips and other forms.

Course Trainers

  • Brigitte

    Managing director and Lecturer

    Brigitte is the managing director and offers HR/Payroll consulting as well as her own training courses based on her many years of work and experience. She is also a lecturer at various training institutes such as the Zurich University of Applied Sciences for Management and Law in Switzerland. She has qualified as a teacher, a fiduciary with a federal certificate, MAS in Human Capital Management, DAS Compliance in Human Resources and many other trainings, especially in the field of management.

What will be covered?

Day One:

An overview of Swiss Labor Law, CO (code of obligations) including working time, overtime and salary continuation incl. employer obligations and work permits

Day Two:

An overview of social security in Switzerland and corresponding employer obligations - compensation to be included - difference to taxes, special rules for the calculation rules for leavers and people reaching retirement age

Day Three:

The tax system in Switzerland and the different employer obligations e.g. salary certificate, tax at source  - compensation and benefits to be included and special reporting requirements on the salary certificate

Day Four:

An overview of who is taxed at source, the tax tariffs and the complex tax at source calculations including the special agreements and reporting needs for cross-border commuters

Day Five:

  • The payroll process: Processing of joiners, changes, leavers
  • Understanding a Swiss payslip
  • Understanding of the Swissdec standard for automated reporting, Information, Documentation, benefits and VAT, data protection and audits
  • Further legislations with risk potential - freelancers, staff lending, business travellers and working abroad, mass dismissal, partial liquidation of pension plan etc. 

Summary

This five-day course focusses on the major payroll rules in Switzerland to ensure your business meets all its obligations. Delegates will gain an understanding of a range of topics including compliance and penalties, key deadlines, and all the necessary information to provide to an outsourcing partner.