Year-end processing

Pre-Year-End Stand 30.12.25

As the calendar year comes to a close, questions often arise that we would like to answer in this article. For example: Are there any changes to the contribution rates? How is a new fiscal year opened? Which lists need to be printed and archived? Please read the article carefully.

Checking the Year-End

Check the year-end in 2025: Were all employees fully accounted for? Are all agreed-upon salary components and deductions included? The yearly journal ("Evaluations - Payroll - Yearly Journal") offers a good overview.

Additionally, the parameters for the payroll slips ("Employees - Payroll Slip") should be checked and adjusted if necessary. Adjustments for the 2025 payroll slip must be made before the final year-end closing.

If you use the posting to the financial accounting / AbaNinja, perform the posting for all still outstanding months.

Create wage statements

Payroll slips are automatically generated with the final closing of the month of December. Therefore, it is best to check the parameters for the payroll slips ("Employees - Payroll slips") before the final closing.

New: The processed payroll slips are marked as "Draft" and must be set to "Definitive" after a content check. This can be done in the December payroll (for all employees) and also in the personnel file in the "Payroll slips" section (individual employees).

Important: Payroll slips marked as "Draft" must not be handed out to employees. Transmission via ELM is technically prevented.

Payroll slips are accessible from various program areas:

- Link on the payroll page

- File in the personnel file

- Output via "Evaluations - National Evaluations"

Correcting wage statements

To make corrections, the payroll slips must be cancelled if they have already been finalized / definitively set. Subsequently, the month of December must be opened (resetting the final processing).

If the payroll slips are marked as "Draft", it is sufficient to open the month of December again.

Subsequently, settings, note texts, etc. can be adjusted. Nothing needs to be changed in the payrolls if they are correct.

Note: Payroll slips can also be created, definitively set or cancelled individually in the personnel file in the "Payroll slips" section via the three-point menu.

Create evaluations

The following evaluations should be printed and / or downloaded as PDF at the end of the year. Make sure that before that all months incl. December have been completely settled and have the status "Definitive" or " Booked".

"Evaluations - National Evaluations"

• OASI wage statement (in the parameter "List" it is possible to choose between the output of the OASI liable or the OASI free personnel)
• FEF statement
• AI statement
• SAI settlement
• DTA statement
• Withholding tax statement
• Annual journal (the evaluation corresponds 1:1 to the payroll account, which can also be accessed via "Evaluations - Revision")

For the settlement year 2025, both monthly reports and annual reports can be transmitted electronically via ELM to the institutions. Information on the setup and transmission can be found in the following articles: ELM Introduction   ELM monthly notifications

AbaSalary is backed up by the system in daily backups. However, we recommend saving important documents locally in PDF format for archiving purposes.

Open new year

The new year is automatically opened as soon as you select a month in 2026 for the first time in the settlement. No separate year-end closing needs to be executed for the year 2025. With the final processing of the month of December, the old year is automatically protected from unintentional changes.

Normally, two years are open in AbaSalary, unless the system start date is only one year ago. Thus, in each case in the transition to the new year, certain corrections for the previous year are still possible.

Closed years (2023 / 2024, if available) do not allow any more editing and can also not be reopened!  The open salary years can be seen in the user menu at the top right under "Info" as well as in the month selection in the "Payroll" area.

Master data 2026

There are some changes for 2026. The following base data, valid from 1.1.2026, have been entered into the system:

Withholding tax rates 2026 (changes for all cantons)

FAK contributions 2026 (changes at least in AI, BL, GE, GR, FR, NE, TG, UR)

Family allowances 2026 (changes at least in AG, GR)

The reference age (retirement age) for women increases from 64 years and 3 months to 64 years and 6 months.

The community of 2740 Moutier will switch from the canton of Bern to the canton of Jura on 1 January 2026. Find out here what the consequences are for wage processing and what you should do.

Canton GE: Change in contributions Cotisation AMat

Canton VD: Change in contributions Cotisation LPCFam

We recommend that you only calculate wages for January shortly before the payroll date to use the most up-to-date values. Further changes are not excluded after this point.

Verification of base data

Before the first payroll run, check that the contributions for 2026 are correct. In addition to the contributions managed automatically by the system, there are other master data which must be checked individually and adjusted if necessary.

The administrative cost contributions and FEF contributions must be adjusted depending on the insurance contract and canton according to the information provided by the compensation offices.

The contribution rates for accident and daily sickness benefits insurance may change depending on the insurance contract. Your insurance company will inform you of any changes. The new values should be recorded on a new timeline valid from January 2026.

Personal salary and employee data may change (due to salary increases, position changes or changes to the employment level). Note that such changes may also affect LOB contributions for both employer and employee.

In case of wage data changes, you should set the from and to dates correctly.

Example:

Now set an end date for the existing value, e.g. December 2025, and enter a new wage value for 2026 (with + or change to the corresponding month):

With this procedure you ensure an exact historization of the wage data.

This article will be updated regularly and we will inform you about last-minute changes (WT, family allowances, etc.).