Gross Salary (UVG))

The Part of gross salary Boolean is used to calculate gross salary. The result of this calculation is reflected on the UVG statement (year-end closing reports) in the Gross salary column. The gross salary result has nothing to do with the UVG obligation or the taxable gross salary for the salary certificate. This sum is used by the UVG insurer to determine the differences between the actual gross salary and the UVG salary. Salary types without AHV/ALV or UVG obligation like compensation/daily allowances, family allowances are also taken into account in the Part of gross salary. Expenses (actual and flat-rate) are NOT taken into account in the gross salary.

Basically, all salary types subject to UVG are also taken into account in the gross salary. The table below shows a few examples that do NOT fit this principle.

Salary type	Part of gross wage	Subject to AHV/ALV	Subject to UVG
Wages, allowances, surcharges, premiums, etc.	Yes	Yes	Yes
Severance payment (pensions)	Yes	No	No
Severance payment (subject to AHV)	Yes	Yes	No
Capital contribution with provisioning nature	Yes	No	No
Capital contribution (subject to AHV)	Yes	Yes	Yes
Subsequent wage payment	Yes	No	No
Tips and gratuities (subject to AHV)	No	Yes	Yes
Employee KTG contribution taken over by the employer	Yes	No	No
Employee private health insurance contribution taken over by the employer	Yes	No	No
Employee UVGZ contribution taken over by the employer	Yes	No	No
Further training (wage statement)	Yes	No	No
EO compensation	Yes	Yes	No
MV daily allowance	Yes	Yes	No
MV pension	Yes	No	No
IV daily allowance	Yes	Yes	No
IV pension	Yes	No	No
Daily accident allowance	Yes	No	No
Accident benefit	Yes	No	No
Daily sickness allowance	Yes	No	No
Maternity compensation	Yes	Yes	No
Underemployment/bad weather wage deduction (MW)	Yes	No	No
Underemployment/bad weather wage deduction (HW)	No	Yes	Yes
ALV compensation	Yes	No	No
Underemployment/bad weather grace days	Yes	No	No
Child benefit/education/family allowance	Yes	No	No
Actual and flat-rate expenses	No	No	No