Payroll 2026: what changes in the new year

It’s that time again. A new year is coming, and with it changes that affect payroll. Spotting them and applying them correctly isn’t easy, because payroll has to meet the needs of many different stakeholders.

We’d like to help, so we’ve summarised the key changes for you. As always, this list makes no claim to be complete. Industry, collective labour agreement (GAV), regional and individual specifics are too varied to cover in full in a single article.

Social insurance

At first glance, much stays the same in social insurance. Key figures and rates don’t change.

There are changes, however, for small salaries, which are generally exempt from AHV (old-age and survivors’ insurance) contributions. People employed in private households and in certain cultural activities, such as dance, theatre and orchestras, and in the media, especially radio and television, already had no choice. In these cases, salaries were subject to contributions from the first franc.

The Federal Council has now widened this group. From 2026, these rules also apply to choirs, museums, design companies, and electronic and print media. This means occasional assignments in these areas are always subject to AHV contributions, whatever the income earned.

For payroll, this means extra checking and processing work, above all for short-term or project-based engagements. It’s worth reviewing and adjusting processes, payroll systems and master data in good time.

Lohnausweis (salary certificate)

The Lohnausweis also has some changes that matter in daily work. The official guidance now states explicitly that when a flat-rate car allowance is paid, box F on the Lohnausweis must be ticked. Flat-rate vehicle allowances must therefore always be marked accordingly.

The flat rate for travel costs has also gone up. You can now claim CHF 0.75 per kilometre, up from CHF 0.70.

The rules on expense policies are also more precise. For the tax authority to approve an expense policy, and for it to be recognised beyond the canton of the registered office, its content must follow the model templates of the Swiss Tax Conference. According to margin no. 59 of the guidance, this is a key requirement.

The list of benefits that don’t have to be declared on the Lohnausweis has also been extended. It now includes, among others, discounts on products supplied by the employer and on services from third parties. At the same time, the annual maximum for gifts in kind and tickets to events has risen to CHF 600.

Finally, one more important note on the 2025 salary certificates: since 2025, the “part-time employment” note (Teilzeitbeschäftigung) in box 15 of the Lohnausweis is mandatory for the employees concerned. It is no longer a recommendation but a requirement that must be applied correctly.

A selection of GAV changes

As mentioned, we can’t cover every upcoming change. From 2026, new or revised collective labour agreements come into force in many industries. Depending on the industry, the changes affect salaries, minimum wages, social benefits, and the rules on working time and excess hours. The details differ widely, so here is a closer look at a selection of GAV changes.

L-GAV hospitality

• A moderate salary increase of around 0.2% to offset inflation
• New minimum wages, e.g. CHF 3,713 for unskilled employees
• A higher enforcement cost contribution for training and further education

Cleaning industry (GAV 2026–2029)

• Higher minimum wages in all relevant wage levels
• Daily sickness allowance: the minimum of 12.5 hours no longer applies, and the deferral period for continued pay is extended to 90 days
• Sunday, public holiday, night and overtime supplements are now explicitly listed as part of the basis for the 13th-month salary

Painting and plastering trade (GAV 2026–2029)

• Saturday work must now be announced in advance. The number of Saturdays without the 25% supplement is now set by company size.
• Travel time between the workplace and the workshop, previously unpaid, is reduced step by step until 2029 and must now be counted as working time. Travel time must be recorded separately.
• Lunch allowances have risen (CHF 275 per month or CHF 23 per meal).
• The rules on contractual penalties are more specific, and the amounts are higher.

Electrical industry (GAV 2026–2029)

• Overtime will be paid without a supplement, excess hours still with a 25% supplement.
• A maximum of 100 overtime hours can be carried over into the following year. Hours above that must be paid out with a 25% supplement.
• Slightly more holiday: 27 days up to the age of 50, 30 days from the 50th year of age.
• General salary increase on 1 January 2026 of 0.2% or at least CHF 50 for employees hired before 1 October 2025.
• Meal allowance now at least CHF 18, payable for sites more than 15 minutes away from the business.
• Travel time beyond the 15-minute radius counts as working time.
• Paternity leave now with 100% continued pay.

Conclusion

For many employers, little changes in 2026. For others, a great deal does. That is typical of Swiss payroll: much seems to stay the same, yet it is shaped by many individual circumstances. That makes it all the more important to engage actively with the topics that matter to you, review your own starting point critically and apply the rules that apply to you with care. And it can make a real difference to have a reliable partner at your side, one that gives you direction, reduces complexity and brings certainty to everyday payroll.