Year-end processing

Questions always arise before the end of the calendar year, which we would like to answer with this article. For example: Are there any changes to the contribution rates? How is a new financial year opened? Which lists need to be printed and archived?

Check settled year

Check the settlements in 2024: Have all employees been settled in full? Are all agreed wage components and deductions included? The annual journal ("Evaluations - Payroll - Annual journal") provides a good overview for this.

In addition, the parameters for the wage statements ("Employees - Wage statement") should be checked and adjusted if necessary. Adjustments for the 2024 wage statement must be made before the final December statement.

If you use the booking in financial accounting / AbaNinja, carry out the booking for all outstanding months.

Create wage statements

The wage statements are now generated automatically with the final closing of the month of December. Subsequently, the wage statements are available:

- Via a link on the settlement page

- In a dossier in the personnel master

- Output via "Evaluations - National evaluations".

To make corrections, the month of December must be opened again. It is sufficient to reset the definitive processing. Afterwards, settings, remark texts, etc. can be adjusted.
As soon as the month is set back to definitive, the wage statements are generated again.

Note: Wage statements can also be prepared individually in the Wage statement section of the HR master data using 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 2024, 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 2025 for the first time in the settlement. No separate year-end closing needs to be executed for the year 2024. 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 (2022 / 2023, 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 2025

The reference age (retirement age) for women increases from 64 years to 64 years and 3 months. The minimum AHV threshold for low salaries will rise from CHF 2,300 to CHF 2,500, and the minimum annual AHV contribution will increase from CHF 514 to CHF 530.

The national limits for the BVG will change:

BVG entry threshold (minimum annual salary) CHF 22,680

BVG coordination deduction CHF 26,460
BVG min. insured annual salary CHF 3,780
BVG max. insured annual salary mandatory CHF 90,720
BVG max. insurable annual salary CHF 907,200

The national data for 2025 are stored in the system and are applied automatically (can be viewed under ‘Company - Insurance’ via the three-dot menu).

The new withholding tax rates for 2025 have been stored in the system (employees already subject to withholding tax must be recalculated for January 2025). We recommend that you only carry out the January salary calculation shortly before the salary date in order to calculate with the most up-to-date values possible Further changes cannot be ruled out even after this date.

The minimum contributions for family allowances set by the federal government will be increased from 2025. The child allowance will now be at least CHF 215 per month and the education allowance CHF 268.

The family allowance tariffs for 2025 have been stored in the system. Any statements that have already been issued should be settled again.

In the canton of Geneva, the MV contribution (Assurance-maternité AMAT) will fall to 0.032% for employees and 0.032% for employers. The new contribution will be applied automatically for settlements from 1 January 2025.

Last update master data: 30.12.2024 (withholding tax rates, family allowance tariffs)

Verification of base data

Before the first payroll run, check that the contributions for 2025 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 2025.

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 2024, and enter a new wage value for 2024 (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.).