Payroll Podcast: Year-End Tasks and Key Changes for 2026

Our payroll expert, Christian Päsler, joined the fourth episode of Humanis AG’s Swiss Payroll Podcast, providing valuable first-hand insights. The focus lies on the recurring, central topic of annual changes in social insurance, legal requirements and regulations relating to year-end tasks and payroll accounting.

Topics discussed in the expert talk:

  • Relevant changes in social insurance

  • Adjustments to minor employment thresholds and liquidation gains

  • WVP, FAK, WML links & CEA (GAV) adjustments

  • Digitalisation of EO (income compensation)

  • Information on salary statements and expense regulations

  • Changes in employment law, information on the DTA with Germany and France

  • EU reporting platform and EU transparency directives

The episode offers a concentrated package of knowledge, updates and year-end must-knows for everyone working in payroll.

As a thank-you to our listeners, we are providing the complete checklist — including links and helpful guidance — for download. It’s ideal for direct application in practice.

Do you have questions or want to learn more?

Get in touch with us! Our experts will be happy to assist you.

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