Salary certificate | Child allowances from compensation office

Task #11881 | 5060.002

If child allowances are paid directly by the compensation office to the person entitled to benefits, this should be reflected on the salary certificate. The practice of family allowances being paid directly by the compensation office to employees is particularly common in the French-speaking cantons, while the canton of GE also applies a “special case”.

Up to now, two conditions had to be met for the text “Child allowances not included in salary certificate, paid out by compensation office” to be printed on the salary certificate. The “Child allowances from compensation office” salary type had to have been settled at least once in the corresponding calendar year and had to be activated in the Employee card, Tax Declaration tab, “Children Allowance payed by AHV Fond”.

The text is now also printed on Salary certificate (section 15) if only the “Child allowances from compensation office” box is checked in the Employee card. Salary type processing is no longer a mandatory requirement.

Please note that allowances cannot be included in rate determination or in wages subject to income tax if they are not taken into account in wage processing for persons subject to income tax.

The Swissdec guidelines include a table with the three possible options and the respective consideration of family allowances for income tax and salary certificate. Below is the link to the Swissdec 5.0 guidelines, December 1, 2022 edition. The table is in chapter 9.6.9 on page 232: 9.6.9 Family allowances in IT calculation (GE special case)