Starting from January 1, 2019, the so-called “partner information” must be fully recorded for employees subject to income tax and being in a partnership prior to wage accounting and income tax reporting (ELM). Currently, an interim solution is used that only requires this information for new employees. Starting from January 1, 2019, for all employees subject to income tax this information must be available in full if the employee is married or has a registered partnership. The IT rate, e.g. “C-dual earners”, is relevant for validation.

The information can be found on the employee’s card in the “Private” tab. Click the three dots after the name of the Partner. All fields have to be filled in. Below are some additional remarks:

- social security number: If it is unknown, the partner’s date of birth can also be specified (DD.MM.YYYY)
- The “Income” and “Employment” fields are the selection fields; no amounts need to be entered
- If the partner is employed abroad, select canton “EX”

It is important that this information is completely recorded before the first pay process is settled in 2019, since this information is written down with the pay process. You will find a form in the “Info” / “General Information” tab in our website protected area that will help you with data collection. You will download the form available in six languages (DE, FR, IT, EN, ES, PT). The German version can be found below.   

In case of any questions or uncertainties, please contact your NAV partner or SwissSalary Support:
email
+41 31 950 07 77

The appropriate legitimation for employee data collection by the employers can be found in cl. 136 of the Swiss federal law on direct tax (DBG). Special attention should be paid to the fact that changes made to the partner information must also be reported. For example, a change in employment or civil status must be reported with the full data record. Employees shall be informed that they are obliged to cooperate.

The collection of partner data can only be waived in the following cases: board members fees paid to persons resident abroad, benefits-in-kind from employee profit participation paid to persons resident abroad and special arrangements with France. 

Check List for Persons Subject to Income Tax