In July 2023, Switzerland’s State Secretariat for International Finance announced that the new agreement on taxation of frontier workers between Switzerland and Italy had entered into force on 17 July, with application from January 2024. The January milestone therefore concerned implementation of an established agreement. For multinational employers, the useful lesson is to identify the employees affected before turning a country announcement into a payroll instruction. Start with the

The IRS’s May 2025 official bulletin sets out health savings account and high-deductible health plan parameters for 2026. For benefits and payroll teams, the immediate task is to label each figure correctly. Contribution ceilings, minimum deductibles and maximum out-of-pocket expenses describe different controls in a qualifying arrangement. Read the dated development The HSA contribution limits are USD4,400 for self-only coverage and USD8,750 for family coverage. HDHP minimum deductibles are

Published in April 2025, OECD Taxing Wages 2025 provides an updated view of taxes and social contributions on employment income. It is a new annual dataset for reward and mobility comparisons. Its observations concern 2024, so the report’s publication year should not become the payroll year in an employer’s analysis. Read the dated development For a single worker on average earnings, the average OECD tax wedge was 34.9%, up

In November 2024, Germany adopted the Social Insurance Calculation Parameters Regulation for 2025, which took effect on 1 January 2025. It set the general pension-insurance contribution ceiling at EUR96,600 annually, or EUR8,050 monthly, and the general annual earnings threshold for compulsory health insurance at EUR73,800. These are historical 2025 values, not inputs for 2026 payroll. Label the parameters by function The regulation also sets a distinct health-insurance threshold under

In October 2024, the UK Autumn Budget announced a replacement for the non-domiciled remittance-basis regime and changes to employer National Insurance, with key measures planned from 6 April 2025. HM Treasury’s original overview brings the mobility and payroll elements together. It is a historical announcement record, rather than a complete guide to an individual’s present tax position. Examine the employee population The announcement described a residence-based regime, including a

In July 2024, Luxembourg government guidance explained how compensation should be handled when two statutory public holidays fall on the same day. Coincidence does not simply erase one entitlement. The appropriate treatment depends on the employee’s normal work schedule and whether work is actually performed. For employers, this is a practical leave and payroll administration issue with consequences for employees working different patterns. Begin with the individual schedule The

Swiss Life in October 2017 entered into a long-term partnership with Swiss business software provider for small businesses, bexio. Swiss Life becomes one of the largest shareholders of bexio and Swiss Life Switzerland CEO Markus Leibundgut joins the Board of Directors. The start-up already has over 10 000 customers and employs a staff of 50 in Switzerland. Bexio focuses on small-to-medium-sized businesses (SMBs) and offers web-based services – including

According to the 2017 “Getting Paid In America” survey conducted by the American Payroll Association, 82 percent of employees across America have access to a self-service portal where they have the ability to view their pay and benefits information at their convenience. Most employers are also happy to use these portals, whereby the employee experience becomes more personalized with access to scheduling, time tracking, pay and other information at

Activehours, a mobile app that gives people access to their pay directly from their smartphones whenever they need it, has announced a $39 million investment round led by Andreessen Horowitz, along with participation from earlier-stage investors Matrix Partners, Ribbit Capital, and March Capital Partners. Launched in 2014, Activehours has added employees from more than 25,000 companies including Starbucks, Apple, Home Depot and Target, who use the app. Activehours charges

Payroll software and services provider ADP and the GoHealth Insurance platform that offers subsidized health insurance plans under the Affordable Care Act, have together launched a private health exchange that enables employers to assist both full-time employees and the contingent workforce, i.e. part-time, temporary and contract workers ineligible for employer-sponsored coverage, in selecting health plans. Apparently in an effort to leverage up-to-date, detailed employee data from its clients’ payrolls,