The universal payroll reporting procedure (ELM) ensures that data are transferred rapidly and securely. Submitting your annual payroll declaration is now even more streamlined.
The salary subject to AHV contributions serves as the basis for the payroll declaration. If compensation for loss of income for short-time working or the coronavirus has been received, the salary that would have been received without short-time working must be reported. This means that the full amount of the agreed salary must be reported.
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