Periodic - aperiodic salary types

For rate determination salary types can be classified as periodic or aperiodic. It is set up in the salary type card. Please note that both fields for IT rate determination must be activated for aperiodic salary types.

A salary type cannot be used differently and the setting is always available starting from the corresponding setup time. A change or subsequent activation or deactivation of an aperiodic salary type does not lead to recalculation. This is also not the case for cantons with annual calculations, since the calculation is based on the processed wage items.

For employment during the month/year as well as for other employment, periodic salary types are extrapolated. Aperiodic salary types are only added after the respective extrapolation.

To differentiate between periodic and aperiodic versions, Swissdec Guidelines contain Chapter 9.6.1.1 Periodic / aperiodic salary types.

Reference is made to the instructions for filling out wage statement and the principle is that benefits listed in paragraphs 1, 2 or 7 of the wage statement would generally be considered periodic. Benefits to be listed in paragraphs 3, 4 or 5 would generally be considered aperiodic. Salary types shown in paragraph 6 of the wage statement are considered periodic or aperiodic, depending on the salary type nature.

The following, non-exhaustive, salary types are listed in Circular 45 of the Federal Tax Administration:

Periodic salary types:

•Monthly wage

•Hourly wage

•13th monthly wage

•Allowances

•etc.

=> the box next to the ‘Tax at Source Rate determination aperiodic' field in the ‘Obligations’ tab on the Wage types card must NOT be checked for these wage types.

Aperiodic wage types:

•Compensation for overtime

•Compensation for untaken annual leave

•Seniority allowances

•Bonus payments

•Premiums

•Board members fees

•Severance payments

•Gratuities

•Non-cash benefits from employee profit participation

•etc.

=> The ‘Tax at Source rate determination aperiodic’ field in the ‘Liability’ tab on the salary types card must be activated for these salary types.