Task #7470 | 5050.100
Since the implementation of FABI (Financing and Development of Railway Infrastructure) on January 1, 2016, the field service percentage must be recorded for field employees in paragraph 15 (Comments) of the Salary certificate (for direct federal taxes and for cantonal taxes in individual cantons).
The starting point for percentage calculation can be immediately set up as the salary type. To do this, you need a new salary type with the “Employer Part” type and the allocation to paragraph "15. Activity external work" of the Salary certificate position. FIBU allocations are neutral, they are not posted in the FIBU.
With this salary type, a "1" is recorded in the "Amount" field (TapBoard or via reporting) for every day of a person’s involvement in field service. For half a day, e.g. "0.5" can be recorded. SwissSalary interprets these days accordingly and shows the percentage in paragraph 15 of the Salary certificate using the "Field Service" note.
Examples:
❑At the beginning of work, an employee e.g. goes directly to one or more customers and then returns home:
Using this salary type, you can enter "1" in the "Amount" field.
❑At the beginning of work, an employee e.g. goes directly to a customer, then to the contractually defined workplace and in the evening returns home from the workplace:
Using this salary type, you can enter "0.5" in the "Amount" field.
❑At the beginning of work, an employee e.g. goes directly to the contractually defined workplace, then to a customer and in the evening returns home from the customer:
Using this salary type, you can enter "0.5" in the "Amount" field.
❑At the beginning of work, an employee e.g. goes directly to a customer, then to the contractually defined workplace, to another customer again and returns home in the evening:
Using this salary type, you can enter "1" in the "Amount" field.
❑At the beginning of work, an employee goes to the contractually defined workplace and returns home in the evening without visiting any customers.
You may not record this salary type.