Payroll declarations

Swiss payroll produces a stream of obligations towards insurers and authorities. The platform implements them as tracked artefacts with an explicit submitted state, not as exports someone remembers to send.

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Social insurance

Rates, contract numbers and validity periods are configured per legal entity in payroll master data. The engine reads them; the declarations address the right recipient from them.

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Quellensteuer

Employees taxed at source — typically foreign nationals without a C permit, and cross-border commuters — have withholding tax deducted at a cantonal tariff determined by their canton, civil status, partner’s employment, children, and church tax liability. The platform holds:

• A per-employee Quellensteuer profile, with the marriage/partner and cross-border records where those apply.
• Imported cantonal tariffs, whose entries carry up to four decimal places — one of the reasons the engine is decimal end to end.
• Monthly QST reports per canton, with first-class corrections for prior periods, because retroactive QST adjustments are routine rather than exceptional.

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EMA — event notifications

Wage-relevant events reported as they occur: joiners, leavers, and material changes. Drafting is HR_STAFF+; submitting is ADMIN+, because a TRANSMITTED submission means the authority has the data and corrections become a formal procedure.

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Lohnausweis

The year-end salary certificate every employee receives and files with their tax return. Generated from the year’s locked runs, mapped through the Lohnart catalog into the certificate’s fields, with human-supplied Angaben for the items that require judgement — expense arrangements, company car, further-education contributions. It carries a 2D barcode encoding its data for the tax administration. The platform implements the official swissdec specification, and the reference artefacts are committed in the repository verbatim so the barcode contract cannot drift. Submitting locks the certificate. A later change is a corrected certificate, not an edit.

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Quellensteuerbescheinigung

A separate annual document for employees taxed at source, recording what was withheld over the year. Viewing is HR_STAFF+; generating is ADMIN+, because the output is the employee’s tax record.

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Swissdec ELM Jahresmeldung

The year-end electronic declaration to insurers and authorities over the Einheitliches Lohnmeldeverfahren. The interface is a carrier grid — the recipients across the categories that must be declared — and each is drafted and then transmitted individually. The transmitter contract (XSD, WSDL and sample messages) is committed verbatim in the repository as the authoritative specification, so the declaration format is pinned rather than reconstructed.

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AHV splitting

A negative year-to-date AHV wage — typically after a large retroactive correction — has to be distributed manually across contribution years. The split feeds the AHV-Lohnbescheinigung, so viewing is HR_STAFF+ but filing is ADMIN+.

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The calendar