Rate-determining wage | Back payment for canton with annual billing

Task #11667 | 5060.000

As to back payments to employees subject to Income tax who have left the canton with an annual accounting method, an adjustment has been made to the requirements for calculating the rate determination.

The rate-determining value is calculated identically, regardless of whether the leaving statement has to be rolled up or whether it is a back payment after resignation without recalculation.

This is due to an adjustment to the calculation of the Swissdec / IT guidelines with the consideration of Circular 45.