AHV Reform 21 | Waiver of allowance

Task #12005 | 5062.000 [5061.100]

The AHV 21 reform specifications are delivered with SwissSalary version 5062.000. 

Below are the most important points that need to be taken into account for contract processing for years to come:

•In Payroll Setup, the input in the Reference age field for women will only be relevant again as of 2029. Until then, the input of 64 should remain. Gradual raising of reference age for women will be taken into account in the background when wages are processed. The input for women must be set to 65 before the first pay process in 2029.

•If a person reaches the reference age, SwissSalary will automatically switch over in the following month to pensioners with tax exempt amount and not subject to ALV in Personnel social security. 

•One has the option of waiving the pension allowance. To do this, unhide the “Waiver of allowance” column in Personnel social security. The Subject to AHV setting must be selected for such a person for the AHV in Personnel social security and the “Waiver of pension allowance” field must be enabled. This means that no allowance is taken into account and AHV contributions are applied. The information will be taken into account accordingly in the annual report. 

•In the year when the person reaches their reference age, the activation of waiver of pension allowance must be lodged before the first pay process at retirement age. If a person of reference age is recruited, this must be activated before the first pay process. It can be selected every year for ongoing employment of people of reference age. The settings must always be checked before the first pay process of the calendar year and adjusted if necessary. 

•For corrections necessary due to incorrect billing, please contact SwissSalary Support. Settings can be changed using the working date. However, wage values must be reported, which is then decisive for calculating the AHV wage. 

The Federal Social Insurance Office launched a calculator that can be used to calculate the point the reference age is reached. AHV Stabilization (AHV 21) (admin.ch). Stabilisierung der AHV (AHV 21) (admin.ch)