Due to the continuing strength of the franc, the Federal Council has adjusted the conditions for short-time work compensation.
Normally, the law provides for the entitlement of short-work benefits, a maximum period of 12 months while in the first six months two unpaid days of sick leave must be supported by the employer, and from the seventh reference month, the employer must support three unpaid days of sick leave.
The District Court from VD had to judge a case where an employee had sued for sexual harassment at work. A supervisor had sent unwanted SMS among others and made advances.
A contractor had been sued before the Labor Court because the Social Insurance Institution didn’t pay her daily allowances on time during maternity leave. The employee complained that the employer must pay the daily allowances directly and immediately to her.
The court granted the employer justice, as he had marked on the form that the SVA should be paid directly to the employee. It was not his fault that the SVA was paid too late.
(Source: Labor Court of Zurich, judgment AH140099 from 10/14/2014)
In Switzerland, resident legal entities can apply electronically for refund or withholding tax on Form 25 immediately.
To reclaim the withholding tax, a company must fill out a claim form and send it to the Federal Tax Administration. New is that this application and the necessary documents can also be sent online. For reasons of legal certainty then a signature in paper form must be delivered.
The tax partners can view their data online and edit. Companies will be able to empower their employees or trustees.
With the new accounting law, a distinction between a primary and a subsequent valuation of assets is created. This concept is responsible for ensuring that the assets may be carried at an observable market price. As maximum of these balance sheet items, the purchase price was so far exclusively allowed.
New is a distinction between:
Initial measurement: At their initial recognition the assets are to be valued most about cost.