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Multi-country employee registry
CH, IT, DE, FR, AT with adapted tax fields: AHV number, tax code, Steuer-ID depending on the country.
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Swiss payroll with withholding tax, Italian cross-border workers and salary certificates
Tariff and rate from the official Federal Tax Administration tables for every canton, old and new Italian cross-border workers, annual model correction, BVG and salary certificate from the payslips.
Recommended setup
For this sector Lema comes pre-configured like this: the right modules are already set, and you can change them anytime.
- Core
- Human Resources
Everything You Need
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Withholding tax from the FTA tables
Tariff (A, B, C, H) from marital status, children and spouse's income; rate from the official Federal Tax Administration tables by canton and year. Tariff and rate can always be corrected by hand.
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Old and new cross-border workers
From the date of first employment as a cross-border worker, Lema applies the right regime: tariffs R, S, T, U for new cross-border workers, ordinary tariffs for old ones.
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Annual model and correction
In Ticino, Geneva, Vaud, Fribourg and Valais the rate depends on annual income: in the year-end or leaving payslip, Lema calculates the correction.
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Automatic BVG / LPP
Contributions by BVG age bracket, with the year's entry threshold and coordination deduction, or with your pension fund's rates.
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Payslip simulator
Real-time preview: gross → AHV → ALV → LPP → withholding tax → net and employer cost.
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Payslips in one go
Payslips for all employees of the month in one click, as PDF. If you use Lema's accounting, each confirmed payslip is posted automatically.
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Salary certificate
At year end the official form 11 is filled in from the payslips, for all employees at once, and lands in each employee's portal.
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Holidays and absences
Employees request holidays and absences in the portal, you approve or reject with one click.
Benefits
- check_circle Withholding tax from the official FTA tables for every canton, updated every year
- check_circle Old and new Italian cross-border workers recognised from their first employment
- check_circle Annual model correction calculated, Ticino included
- check_circle BVG by age bracket with coordination deduction
- check_circle Salary certificate (form 11) from the payslips, for all employees at once
- check_circle Gross → net simulator to check payslips before generating them
Frequently asked questions
Where does Lema get the withholding tax rates from? expand_more
From the official tables the Federal Tax Administration publishes for payroll software, one per canton and year. Lema determines the tariff (A, B, C, H) from marital status, children and spouse's income and looks up the rate for the rate-determining income. Tariff and rate can always be corrected by hand.
Does Lema handle new Italian cross-border workers? expand_more
Yes. From the date of first employment in Switzerland as a cross-border worker, Lema applies the agreement between Switzerland and Italy in force since 17 July 2023. New cross-border workers get tariffs R, S, T, U (80% of the ordinary tax) and also declare their income in Italy, with a credit for the Swiss tax. Old cross-border workers, who already worked in Ticino, Graubünden or Valais between 31 December 2018 and 17 July 2023, keep the ordinary tariffs and are taxed only in Switzerland.
How does the annual model correction work? expand_more
In Ticino, as in Geneva, Vaud, Fribourg and Valais, the rate depends on annual income (annual model). In the payslip that closes the year or the employment, Lema adds up the employee's year, recalculates the tax due and adds the difference, to withhold or to refund.
Does Lema fill in the salary certificate? expand_more
Yes. At year end the official form 11 is filled in from the confirmed payslips, for all employees at once. Before issuing it you can move an amount to another box or add amounts, such as a company car or expenses; the employee finds it in the portal.
How does the BVG calculation work? expand_more
Lema uses the BVG age brackets (25–34 years 7%, 35–44 10%, 45–54 15%, 55–65 18% of the coordinated salary, half paid by the employer), with the entry threshold and coordination deduction of the payslip's year. If your pension fund has different rates, link the policy to the employee.
Can I see the net pay before generating the payslip? expand_more
Yes, with the Simulator in the employee's Deductions tab. Enter the gross and immediately get the full breakdown of all deductions, net pay and total employer cost.
Can I generate payslips for all employees at once? expand_more
Yes, with the "Generate Batch" function you can create payslips for all active employees for a given month with just one click.
Try the HR module
Get in touch and we'll show you Lema in action.
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