The Federal Tax Administration (FTA) has updated the "Instructions for completing the salary statement or pension certificate".
The following significant changes were made to the instructions for completing the salary statement or pension statement (valid for salary statements relating to the tax period(s) from 2025):
- RZ 10: Textual addition of "exclusively";
- RZ 11: Text addition of "current and complete at the time of completion";
- RZ 62: Amount adjustment for low wages according to AHV now CHF 2,500 as of 01.01.2025;
- RZ 67: Deletion of the sentence "The indication of the degree of employment, e.g. "50% position", is desirable".
The updated guidelines are available here.
