ARAGO and its team of payroll experts are at your disposal for any questions requiring expertise in terms of the payroll system or even for functional questions on Swiss payroll.
You may not be aware of it, but we are at your disposal for all questions concerning your SAP payroll system. Do not hesitate to contact us if you wish to discuss migrations, implementations, support, or any other ideas that could facilitate your daily payroll processing with SAP.
2023 : Switzerland and France agree on a sustainable tax regime for telework
Switzerland and France have agreed on a solution for the taxation of telework income: as of 1 January 2023, telework will be possible up to 40% of the working time per year without calling into question the state of taxation of income from salaried activity, in particular for cross-border workers.
This agreement is planned to be applied as of 1 January 2023, but its entry into force is conditional on the signature and ratification by Switzerland and France. It is important to underline that the mutual agreement remains and that this solution is therefore applicable. We should have a final decision in the coming weeks. The deadline has been agreed for 30 June 2023.
Deactivation of ELM V4.0
With the ELM version 5.0, important changes have been made in connection with the withholding tax settlement. Withholding tax transfers via ELM 4.0 no longer meet the legal requirements. Only version ELM 5.0 enables the tax authorities to obtain fully correct data, which can also be processed automatically.
This is why it is necessary to accelerate the transition to ELM 5.0. Swissdec’s goal is to complete the ELM 5.0 certifications by the end of 2024.
Swissdec’s announcement on 13 January, informs us of the arrival of ELM 5.0 and especially the final deadlines of ELM 4.0. Their goal is to have all ERP systems certified by the end of 2024.
At ARAGO Consulting, we will ensure an efficient implementation and quality support for the new ELM 5.0 release. We will be available to inform you of the new features and to be at your side during this change on your SAP system.
SAP will regularly publish notes on its launchpad with the definition of the HR packages to be implemented in order to be up to date with your Swissdec system. For example, this note: 3025541 – ELM 5.0: Advance notice/composite SAP Note.
Advance notice for year-end legal change 2023/2024 – Payroll Switzerland
SAP is planning various changes as a result of the “AVS 21 stabilisation” reform, which will be in force from next year (reform voted and accepted by the people in September 2022).
SAP plans to adapt the master data, payroll and evaluations (AHV salary certificate on paper and via ELM) due to the new selection option for the exemption of AHV pensioners.
The retirement age for women will be gradually increased from 64 to 65 between 2025 and 2028.
SAP is planning new adjustments in the V_T5CR0 view to allow the definition of the reference age with the exact month (previously this was only possible with the exact year).
ARAGO Consulting will keep you informed and we will send you all the best practices, so that you can calmly anticipate these new features for next year!
ARAGO and its experts are at your disposal for all your payroll needs. Do not hesitate to contact us and make an appointment with us.