From 1 January 2023, a number of changes in social security and taxes will come into force, which are outlined in more detail below.
Potential abolition of the solidarity contribution for the unemployment insurance
In the past, the solidarity contribution (ALV II) of 1.00%, which is borne equally by the employer and employee, was introduced in order to stabilise the unemployment insurance. It is expected that the unemployment insurance compensation fund will reach the threshold of CHF 2.5 billion by December 2022. As a result, the right to levy the solidarity contribution will cease. This would mean that the deduction of 0.5% to ALV II would cease on income exceeding CHF 148,200.
Adjustment of the maximum contributions towards the pillar 3a
The maximum contributions to the pillar 3a will increase from CHF 6,883 to CHF 7,056 for persons who are insured by a pension fund and from CHF 34,416 to CHF 35,280 for persons that are not insured by a pension fund and therefore do not contribute towards the occupational pension scheme.
Increase of day-care costs at the federal tax level
For federal taxes, the tax deductions for day-care costs will increase to CHF 25,000 per child from 1 January 2023. Previously, a maximum of CHF 10,100 per child was deductible. The prerequisite for this deduction is that the child is no more than 14 years old, lives in the same household as the taxpayer and is cared for externally. The external care must also be in connection with the taxpayer's work or education.
It is expected that the cantons will follow with an increase of the maximum day-care deductions on a cantonal and communal level.
