Social Insurances - Contributions and Benefits 2021

Ursula Heri
Ursula Heri
Direktorin, Treuhand, Standortleiterin Zürich
Social Insurances - Contributions and Benefits 2021

Das Jahr 2021 bringt uns einige spannende Änderungen in der HR- und Salär Administration. Ist Ihr Lohnsystem angepasst? Berücksichtigen Ihre Mitarbeiter-Reglemente die Neuerungen, welche ab 2021 in Kraft treten? Lesen Sie nachfolgend welche Änderungen auf Sie zukommen und wo bis wann Anpassungsbedarf ist.

Who has not heard of paternity leave, which was approved in the referendum of 27 September 2020? However, are you aware that innovations are also coming into force at the level of the 2nd pillar and that employees who care for relatives in the event of illness are entitled to paid care leave?

 

Paternity leave

Men who are gainfully employed or self-employed will be entitled to 14 days' paid paternity leave from 1 January 2021. The main points are briefly summarised below:
 

  • Who is entitled?
    Men who have been insured under the law of the AHV for the last 9 months before the birth of the child. This period must include at least 5 months of gainful employment. On the day of the child’s birth, men must be self-employed or be engaged in gainful employment.
     
  • When can I register?
    Paternity leave can only be registered after it has been taken. Registration is carried out by the employer and is possible until 6 months after the birth of the child at the latest.
     
  • How long do I have a claim?
    The 14 daily allowances can be drawn within 6 months as of the date of birth of the child
     
  • What is the amount of compensation?
    Similar to the maternity allowance, the father's allowance is 80% of his income or a maximum of CHF 196.00 per day

Further information can be found in the press release of the Swiss Confederation .

 

Measure for older unemployed persons in occupational pension schemes, Art. 47a BVG

If an insured person loses his/her job after reaching the age of 58, he/she automatically leaves the pension fund on the same day. The vested benefits credit must be transferred to a vested benefits account, which generally makes it impossible to pay a pension. Under the new legislation, the person can remain subject to his or her previous pension fund and has the same rights as other insured persons: pension, interest, conversion rate. You can find further information on the  website «Arbeitsrecht aktuell” (German only).

 

New federal law on care for relatives

From 1 January 2021, the new federal law, which is anchored in the Code of Obligations to improve the compatibility of employment and care, will come into force. The law regulates the short-term absences from work that are necessary to care for sick or injured family members or partners. This paid leave may not exceed three days per case and may not exceed ten days per year. For parents who care for their sick children, Art. 36 para. 3 ArG (labor law) continues to apply, i.e. the payment of wages continues to be made for absences to care for sick children of up to three days per case on presentation of a medical certificate and is not subject to the restriction of 10 days per year. You can find further information in the appropriate press release of the Swiss Confederation (available only in GermanFrench or Italian).

Tax at source revision 2021

The tax at source system will be fundamentally altersed in 2021. The revision is intended to reduce the unequal treatment between persons subject to tax at source and those subject to regular taxation. The ERP systems for payroll processing must be converted accordingly. These measures should be initiated in time to be ready for the correct accounting of tax at source from 2021. Further information on this topic can be found in our factsheet "tax at source revision 2021".

 

FACTSHEET SOCIAL INSURANCES - CONTRIBUTIONS & BENEFITS 2021