"Swissdec" is a standard used in Switzerland for the electronic exchange of salary data between companies and insurance providers, social security, and tax authorities. It streamlines the payroll and administrative processes by ensuring data is transmitted securely and efficiently, simplifying compliance with Swiss regulations regarding employee data reporting.
Unified payroll procedure
ELM software (unified payroll procedure), developed and certified by Swissdec, allows companies to organize and regulate the transmission of payroll data to social insurance agencies and authorities.
Use of a salary accounting system certified by Swissdec considerably lightens the administrative burden for companies, whilst ensuring the transmission of payroll data to all recipients in a single procedure. The program automatically compiles all the data necessary to each recipient. In just one click, salary data are sent to the AVS, insurers, the Suva, the tax office and the Federal Statistical Office. Transmission of the signed and encrypted data via the internet meets the very latest security standards.
A not-for-profit association, Swissdec brings together the main recipients of payroll data in Switzerland. It is responsible for certification of salary accounting systems, advises software manufacturers and guarantees and supervises data transmission in compliance with the law.
What is the difference between version 4 and 5.1
The transition from Swissdec version 4 to version 5.0 and then to 5.1 involved several key updates and changes:
- Version 4 to Version 5.0: Swissdec version 5.0 introduced significant changes to streamline and enhance the electronic wage reporting process. It provided new regulations for source tax calculations, making it more aligned with the latest fiscal requirements. This version also improved data quality and reduced the effort required from participants by allowing data to be collected once and used across multiple reports and statistics. Unlike version 4, version 5.0 defined the calculations for source taxes directly, facilitating a standardized delivery of these declarations (Federal Chancellery of Switzerland).
- Version 5.0 to Version 5.1: Version 5.1 was specifically developed to accommodate the changes due to the AHV reform set to take effect in 2024. It included updates like adjusting the retirement age reference, progressively increasing it from 64 to 65 years for women. This version also allowed for the removal of the AVS exemption amount for individuals reaching retirement age, reflecting these updates in the payroll settings. These changes ensure compliance with new pension regulations and provide greater flexibility in managing payroll data (Selectline Hilfeportal).
These upgrades highlight Swissdec's commitment to adapting its systems to the evolving legal and regulatory framework in Switzerland, ensuring that payroll processing remains compliant and efficient.
Robert Rotterman
Swissdec Lohnbuchaltung