Significant changes in payroll accounting from 2019

With the New Year 2018/2019 gibt es eine grosse Systemumstellung in der Payroll, which also Administrative Simplifications should entail. The core aspect of this is that instead The Grand total of fees in the future monthly die individual contribution bases for all employees reported must"Monthly contribution base declaration"This means that, for example, the social security-related part of the annual wage slip, the interim wage slip ("termination wage slip"), the contribution statement, wage change notification, special payment notification, etc., are no longer required. Unchanged must the Payslip at the end of the calendar year an the Tax office transmitted. Organisationally speaking, the previously three separate Reporting areas - Maintenance of insurance periods, contribution accounting and subsequent contribution basis reporting - merged.

In addition to these changes, which apply to pre-payment businesses and "self-accountants," with effect from 1 January 2019 also too Changes to login or deregistration from employees. Before starting work does the employer have the following information for the Registration for compulsory insurance To announce:

• Employment relationship,
• Contribution account number (every employer requires at least one contribution account with a corresponding contribution account number),
• Name,
• Insurance number or date of birth,
• Start of Employment Date,
• whether full or partial insurance is in place and when occupational employee provision begins.

The for a Full registration The required data must be submitted with the first monthly declaration of contribution bases. This must be done regularly bis to 15th day of the following month to be carried out - if the work begins in the second half of the month, the date will be postponed to the 15th of the month after next. A Previous message remains in any case Permitted. The first monthly contribution basis report (for January 2019) must be submitted by 15 February 2019. In addition to monthly reports, there are also Change notifications (e.g. when moving to the new baggage claim) and Cancellations (of the monthly contribution basis declaration) possible. It should be noted that employers continue to have the obligation to inform the health insurance provider of any change relevant to the insurance within seven days to report (during the term of the compulsory insurance).

The new features also affect Sanctions, which regularly arise when the contribution bases are not transmitted or not transmitted completely. The Late payment penalties amount to between €5 and €50 per employee, depending on the duration of the delay. In the future, late payment surcharges will be capped at five times the daily maximum contribution basis per calendar month (for the year 2019, this is €870). In addition, there may be Estimation of the monthly contribution basis come. However, there is a transition period, so that bis to 31.8.2019 Reporting violations will not be penalised. However, those related to the registration of employees are excluded.

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