Income Tax 2021

The federal law on revision of withholding tax on earned income passed on December 16, 2016, comes into force on January 1, 2021 together with several changes to the regulations based on it. The Federal Council made a decision on this at its meeting on April 11, 2018.

IMPORTANT NOTE

In a hotfix (published approximately at the beginning of December 2020), we will deliver the new calcula-tion logic applicable from January 1, 2021. The new 2021 withholding tax calculation is an important part of the new Swissdec 5.0. Since the definitive certification test cases will only be available in Q1/2021, certification before the end of Q2/2021 is impossible. The implementation of the new withholding tax cal-culation is based on several Swissdec test cases technically approved by the Swissdec tax group. ELM submission in January 2021 will still be based on Swissdec 4.0. The new fields and other detailed data will only be submitted after payroll manufacturers’ or their customers’ certification to Swissdec 5.0.

With this update (5056.000) we provide all additional fields for correct withholding tax calculation as of January 1, 2021.

We will specifically release a detailed manual on 2021 withholding tax in November 2021. Make sure to visit our online training courses in November 2020.