Introduction |
|
Income Tax reform 2021 came into force on January 1, 2021. Therefore, relevant requirements have applied to the calculation of Income Tax since January 2021. With the Swissdec 5.0 certification, transmission via ELM has now also been adapted to the new standard.
This manual is intended to provide an overview of Income Tax processing in SwissSalary. It is to be used by SwissSalary users as a basis for data collection and maintenance as well as individual calculations in SwissSalary.
The topic of Income taxs very far-reaching and comprehensive. This Manual will not be sufficient to cover all points and all special constellations. For further information, we recommend that you read Circular 45 of the Federal Tax and Swissdec Guidelines 5.0. If individual items are explained differently in these documents, Swissdec Guidelines are binding for SwissSalary, because it is a Swissdec certified payroll software. This is also explicitly stated in the Circular.
Richtlinien Lohnstandard-CH (ELM) 5.0
We have also prepared for you various frequently asked questions and helpful tools on our website. SwissSalary FAQ If you have any questions, please contact your Dynamics 365 partner or SwissSalary Support. For legal or company-specific inquiries, we recommend that you always contact the tax administration of the canton concerned first. We will then support you in implementing the regulation in SwissSalary. |