Income Tax | Partner information obligatory as of January 1, 2019

Task #9081 | 5053.000

As has already been announced several times (in manuals, news, blogs), after January 1, 2019 ELM sub-missions can only be transmitted to the IT offices provided that partner information for married employ-ees and those in a registered partnership subject to withholding tax is recorded as of this date. Beginning from Dynamics NAV 2017 (SwissSalary 365), if this data is missing it will be displayed in notifications.

Individual data is written into the Pay Process Header table during wage accounting and archived this way. If you have set the ELM notification to PIV in Payroll Setup -> tab IT, it is already checked during wage accounting whether all the required data is available. Please make sure that starting from January 2019 you do not transmit IT via ELM if this data is missing.

It is about the following information that must be maintained after January 1, 2019 or after the import of this update regarding employees subject to withholding tax with ‘married’ or ‘in a registered partnership’ civil status:

❑ Partner's last name

❑ Partner's first name

❑ Partner's date of birth

additionally, if known:

❑ the address of the partner (if not specified, the address of the wage recipient is acquired)

If the partner lives at another address, the following information must be recorded:

- ZIP code, city and canton abbreviation or EX (address abroad)

❑ partner's social security number (optional)

The following information is to be entered in the second tab, provided that the ‘C-dual earners’ or ‘N-Cross-border German Dual Earners’ IT rate is recorded:

❑ income; with no indication of amounts, but:

- wage or wage replacement

- wage, wage replacement and pension

- pension

The following fields are mandatory if the Wage or Wage Replacement or Wage, Wage Replacement and Pension value is recorded in the Income field:

❑ workplace (canton); canton abbreviation or EX (employment abroad)

❑ beginning of employment; partner’s employment assumption date

If you choose the Pension value for Income, no other information in required in this tab.

Optional fields in this second tab are:

❑ Occupation; Main Occupation or Additional Occupation

❑ End of Employment; Partner’s Employment Task Assignment Date