Annual salary declarations and payroll settlement

Payroll settlement (Wage slip)

The process for preparing salary statements was optimised with the introduction of ELM 5.0.

Before payroll is processed in December, it is important to check the wage statement definitions for the employees. If the December payroll run is finalised, the wage statements are automatically generated in the background. The wage statements are saved directly in the dossier of the respective employee and can be checked there individually. The wage statements of all employees can be cumulatively output in the analyses. With the annual report (ELM), the salary statements are sent to the cantons with a salary reporting obligation.

If errors are detected on the wage statement before the annual report is sent, these can be reprocessed as follows. First, the December payroll run is cancelled and the changes are made. The wage statements are then regenerated when they are definitively finalised.

For the cantons of Bern, Basel-Stadt, Fribourg, Jura, Lucerne, Neuchâtel, Solothurn, Vaud and Valais, the wage reporting obligation applies (as at 08.22). In these cantons, employees' wage statements can be sent electronically to the tax authorities. The transmission takes place with the annual declaration (ELM).

Replacement notification

If an error is detected in the wage statements during wage processing for the year in question, which affects all or a large proportion of the employees, all wage statements can be replaced again with a replacement message. The definitive processing of the December payroll run must be reset so that all wage statements are reprocessed. If the adjustment has been made and the month has been set as definitive again, the wage statements can be resubmitted with the annual report.

Year-end processing

During year-end processing, the annual payroll reports for OASI, DI, FAF, AI, SAI and DSA are sent to the insurance company. The wage statements can also be sent to the cantons with mandatory wage reporting (BE, BS, FR, JU, LU, NE, SO, VD, VS).