BVG liable

All salary types subject to BVG are assigned to the Subject to BVG Boolean.

With a few exceptions, the BVG contribution obligation is identical to that of the AHV/ALV. Often only salary x 12 or 13 is reported for the calculation of the BVG annual salary total. Assignment to the BVG obligation is only required if the BVG salary is calculated based on the BVG Allocated salary actually billed.

In SwissSalary you have the option of calculating BVG contributions as follows:

Manual – Allocated Salary

At the beginning of the year, the annual salary subject to BVG are reported to the BVG insurer and monthly BVG employee and BVG employer contributions are received from the insurer. This report is usually prepared in paper form, but starting from swissdec version 3.0 onwards, the report and response can also be received via ELM, provided that the BVG insurer is connected to the swissdec distributor. Monthly BVG contributions are stored manually in Allocated salary for each employee. For this type of calculation, NO boxes need to be checked in the Subject to BVG field.

Automatic – Fictitious annual salary

Many customers automatically calculate BVG contributions based on limit amounts, age-related percentages (Payroll Setup) and a fictitious BVG annual salray (Employee card). It is not necessary to enter Allocated salary manually; the calculation takes place automatically. After pay rise or when the salary is changed, the ‘Salary subject to BVG’ field is recalculated in the Personnel card. Depending on the definition in the payroll master data, the calculation is made of  the wage amount multiplied by 12 or 13, including or excluding the consideration of percents by position. For this type of calculation, NO boxes need to be checked in the Subject to BVG field.

Automatic – Actual salary

This calculation is carried out in the same way as the fictitious BVG annual salary. The difference is that the value in the ‘Fictitious BVG salary’ field is not set to fictitious, but to actual instead. Instead of the automatically calculated fictitious BVG annual salary total, the system calculates the actually billed BVG salary total for each pay process, based on the check mark for each salary type in the BVG subject field. For this type of calculation, the correct boxes NEED to be checked in the Subject to BVG field.