Family allowance amounts for 2025 now published
The Federal Social Insurance Office (FSIO) has published the cantonal family allowances for 2025.
Link (available in German, French and Italian): https://www.bsv.admin.ch/dam/bsv/de/dokumente/familie/gesetze/Ans%C3%A4tze%20FamZ-Montants%20AFam-2025.pdf.download.pdf/Ans%C3%A4tze%20FamZ-Montants%20AFam-2025.pdf
In addition to the first increase in the minimum rates since 2009, some cantons have once again increased family allowances (see also blog https://www.zulaufgmbh.ch/en/known-changes-for-the-year-2025/ ).
With regard to the tasks assigned to the family compensation funds (Table 2), there has been a change in the vocational training fund in the canton of Neuchâtel.
Guidelines, circular letters and memorandums
The FSIO published a wide range of clarifications, indicating the date on which they were added. For employers, these are particularly (available in German, French and Italian):
WML (Guidance on determining salary / Wegleitung über den massgebenden Lohn), WVP (Guidance on compulsory insurance / Wegleitung über die Versicherungspflicht), WBB, (Guidelines for obtaining OASI, disability insurance and Income compensation contributions / Wegleitung über den Bezug der Beiträge in der AHV, IV und EO), KSR (Circular letter on the obligation of persons in gainful employment to pay contributions after reaching the reference age / Kreisschreiben über die Beitragspflicht der Erwerbstätigen nach Erreichen des Referenzalters in der AHV, IV und EO) and the memorandum / bulletin on occupational pensions no. 165.
The changes are specifically labelled and it may be worthwhile for HR and payroll to go through them. Not all adjustments are equally relevant for companies.
The information on occupational pensions includes not only the reference to the limit amounts in the second pillar that will apply from 2025, but also the new options for purchasing benefits in pillar 3a. The benefits from welfare funds will also be extended from 1 January 2025.
Finally, the brochure Combating Abusive Bankruptcy has been published due to the amendments to the DEBA (Debt Collection and Bankruptcy Act) in 2025 (available in German, French and Italian): https://www.ahv-iv.ch/p/2.14.d
