It's the start of the new year, and as every month of January, companies have until the 30th of the month to submit their 2024 payroll data to the various social insurers. Are you procrastinating and taking too long to deal with this paperwork? We'll help you find your way!
Here is a list of the main mandatory declarations:
Salary declaration for AVS/AI/APG/AC
Employers must provide a statement of wages earned during the past calendar year, including all wages subject to AVS, AI, APG and AC. This is also an opportunity to update the amount of advance payments if the total amount of wages has changed since the previous year.
Declaration of wages to the family allowances fund (CAF)
Salaries subject to AVS, AI and APG must also be declared to the CAF. In general, if the CAF institution is the same as for AVS/AI/APG/AC, then a single declaration will be sufficient.
Salary declaration to life and health insurers
Employers must declare all salaries subject to occupational and non-occupational accident insurance premiums to their LAA insurer. A final statement of account will then be sent to them, and advance payments updated. If other policies such as supplementary accident insurance (LAAC) or group daily sickness benefit insurance (IJM) have been taken out, a declaration must also be sent.
Declaration of future salaries to the pension fund
At the beginning of each year, employers must confirm the amount of their employees' annual salaries to the pension fund, so that it can calculate the new premiums. Of course, any subsequent salary changes will still be possible.
Salary Certificate
Employers must provide each employee with an official salary certificate. This document summarizes wages paid and deductions made during the year, and enables cantons to tax income correctly.
By different Swiss districts (Cantons), other declarations may be mandatory. For example, in the Canton of Vaud, employers must declare the wages of cross-border workers to the commune in which the company is domiciled. This enables the commune to claim the amount of tax due to it from France.
We recommend using electronic transmission systems, such as the ELM format, to declare wages to Suva, the compensation fund and other bodies. This simplifies the process and reduces the risk of errors. However, not all software is ELM-certified, so declarations can still be transmitted by other means.
If you're overwhelmed by all these processes, call us - we'll take care of it fast!