The authorities have already communicated various amendments in recent weeks. Not everything has been finalised yet.
Communications from the Federal Social Insurance Office:
Old-age pensions (OASI/AHV) are rising and with them various key data. I have summarised these with the following link: https://www.zulaufgmbh.ch/en/social-security/
I would particularly like to emphasise the increase in the threshold amount for marginal wages.
It should be noted that the reference age for women will rise to 64 years and 3 months in 2025 as a result of OASI revision 21.
Due to the pension increase in the 1st pillar, the key data for the 2nd pillar (BVG – Compulsory occupational benefit scheme) will also change. This has nothing to do with the vote on the occupational pension reform that was rejected today.
The minimum rate for the child allowance will be increased to CHF 215 per month and the education allowance to CHF 268 per month. This is the first adjustment since the Family Allowances Act came into force at federal level in 2009. The cantons with a minimum rate must increase these allowances as of 1 January 2025. It is not yet clear in all cantons how high these rates will be. This means that the contributions for employers in the cantons concerned are likely to increase.
Withholding taxes
The Federal Tax Administration (FTA) has published the document Structure and record formats of withholding tax rates for 2025 (available in German and French). Due to the changes to various federal tax deductions, there will be adjustments to the withholding tax rates in all cantons. The new rates are not expected to be published before December.
According to this publication, the median salary will be increased.
The topics published above by no means cover all the changes for 2025.
In the topical seminar for employers at the turn of the year from 11 December 2024 from 10.00 to 11.30 a.m. (Swiss time), innovations will be explained comprehensively and in compact form.
Link to registration: https://www.zulaufgmbh.ch/en/kurse/news-for-employers-at-the-turn-of-2024-2025/
