There are two scenarios for the treatment of child allowances paid to employees:
1 - The employer pays them
2 - The fund pays them directly to the employees
1- The employer pays them
The items to be used must be differentiated if they are monthly or non-periodic allowances (differential, birth).
Non-periodic allowances should be checked as such:
This is especially important for the calculation of withholding taxes in the cantons where annualization of wages is used.
They will be part of the gross salary.
2 - The fund pays them to the employees
In principle, they are only mentioned in figures when the employees are subject to withholding taxes in order to be able to tax them. The items are the same as above, but they are then deducted so as not to pay them again:
On the other hand, the box Family allowances paid directly by the compensation fund should be ticked in tab 6 of the employee management (without putting an amount) for all the employees concerned, withholding tax or not, so that the standard sentence appears in zone 15 of the salary certificate.
