Income Tax 2021 | 2021 Calculation

5056.002

The new fields for the new Income Tax calculation applicable as of January 1, 2021 are provided in Update 5056.000. The new Income Tax calculation was released in hotfix 5056.002 of December 21, 2020. It was mandatory to import this hotfix before the first pay process in January 2021. Starting from January 1, 2021, the calculations are to be made based on the new rules, the reporting via ELM shall continue by following the earlier Swissdec 4.0 rules until Swissdec 5.0 certification (approx. fall/winter 2021). This equally applies to all payroll accounting solution manufacturers, since the certification test cases will be available only as of Q2/2021.

Payslip was also delivered again with hotfix 5056.002, since the withholding tax deduction looks slightly different than before.

Since the calculations are based on provisional calculation examples from Swissdec and withholding tax offices and feedback from trustees and Swissdec partners, it cannot be ruled out that the calculation will have to be improved in the months to come.

A small adjustment has also been made to the ‘Income Tax / Canton / Year’ report to correct the display of the entitlement provision.

5056.004

Over the past two months we have received various reports that one or another feature was not yet working properly in correction and special calculation cases. We have fixed the aspects below (already delivered in hotfix 5056.004 of the beginning of March 2021):

- Retroactive Income Tax rate corrections as of January (deduction/credit of discounts applied)

- rate determination adjustment if daily allowances with net wage compensation and aperiodic benefit are processed in a pay process

- Correction of Income Tax-entitlement provision when rate corrections are processed

- Additional pay process for hourly wages: Calculation of the rate-determining income for other occupations

- Correction via additional pay process: Credit cleanup for withholding tax deduction

The aspects below have not yet been automated:

- Median salary

- Retrospective correction of other occupations

NOTE

Aperiodic salary types were defined in update 5056.000 based on the entries from the ‘Extrapolation’ table (Payroll Setup - IT settings -> Income Tax ribbon -> Projection). If there are assignments in a canton (remove system filter from ‘Canton’), then you can confidently delete the entries that are no longer needed.