01.01.2011
- The minimum wage for domestic helpers is from the 1st of January 2011, 3800 Swiss Franks per month
- Effective from the first of January 2011 a few changes with respect to the social insurances will be activated, which partially will have cosequences on the payroll since January 2011
- The EO- and ALV fee will increase, starting the 1st of January 2011. This means, that the deduction for AHV, IV, EO and ALV will increase from 5,05% to 5,15% and the deduction for ALV ( for a salary up to 126 000 Swiss Franks per year) will increase from 1,0% to 1,1%. In case you may have performed only one deduction for AHV, IV, EO and ALV, then this value will increase from 6,05% to 6,25%.
- As a new feature the solidarity fee of 0,5%, as was the case in earlier times with respect to the ALV, will be deducted for salaries bewtween 126 000 and 315 000 Swiss Franks per year
- The Acceptance barrier for the entrance into the “Pensionskasse” increases to 20 880 Swiss Franks in 2011
- In case an employee has a salary less than 2300 Swiss Franks per year, the deduction to AHV, IV, EO and ALV can be disclaimed, if the employee does not request it
- The additional deductions for the “Pensionskasse”, health insurance, accident insurance etc. will be given by the corresponding insurance-associations
- With respect to the direct federal tax the costs due to childcare by external persons, could not be taken into account so far. This is possible from now on. In accordance with the federal legal practice such costs cannot be qualified as tax deductible job expenses. Therefore the dedcution due to costs for childcare by an external person is defined in form of an anorganic deduction and limited to a absolute value
- This maximum value amount is 10 000 Swiss Franks in accordance with Art. 212 Abs. 2 to DBG. Concerning the Cantone Aargau a corresponding adjustment (as social deduction and adjustment of the age limit) will be taken into account for the Cantone and Community taxes per first of January 2013
20.10.2010
Until today, Perfect Way is the only company who as received the accreditation from the Philippine government (POEA: Philippine Oversease Employment Administration) to deploy Philippine Au Pairs abroad.