ELM | Income tax reporting after resignation

Task #8759 | 5052.100

If an employee subject to withholding tax resigns from the company, s/he must continue to report as part of withholding tax reporting by the end of the year (with the date of resignation). Employees only have to remove the Subject to tax check mark in the Employee Card, the remaining settings like canton, rate, number of children, etc. remain assigned.

The guidelines for ELM reporting are somewhat contradictory as to how an employee should be reported monthly after resignation. Despite automatic reporting at resignation, the employee was still reported with a wage base of CHF 0.00. Some cantons could not do anything and have criticized this. After the resignation, no salary basis will be reported for the resigned employee in the monthly report.