Law and authorities
Swissdec: old ELM 4.0 payroll reporting switched off
Since 30 June 2026, authorities and insurers no longer accept payroll reports via ELM 4.0.
30 June 2026 was the last day on which payroll data could be submitted using the old ELM 4.0 standard. For withholding tax it had already ended in late March 2026. Since then, ELM 5.0 or higher has been mandatory.
For cross-border commuters from France, version 5.3 will even be required from 2027.
Source: Swissdec ↗
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