ELM 5.3 certification for Abacus Payroll

As a Swiss product, Abacus Payroll covers all the important legal requirements for the taxation of employees. The Swissdec certification of ELM 5.3 confirms the implementation of the legal changes in connection with the new supplementary agreement with France. The supplementary agreement to the bilateral double taxation agreement of 1966 contains taxation rules for income from home offices and allows cross-border teleworking up to 40% of working hours. By the end of 2025, employers will be obliged to provide the Swiss tax authorities with the exact percentage of teleworking for cross-border commuters resident in France. By using Abacus Payroll, customers are on the safe side when it comes to the automatic exchange of information.