Managing payroll
Entering a compensated absence (army, maternity, illness, accident)
APG compensation or daily benefits: payslip lines, 13th salary, certificate and accounting
When an employee is absent for military service, civil protection or civilian service, maternity or paternity, illness or accident, a fund or insurer pays compensation. Usually the club receives it and keeps paying the salary. The Compensated absence button on the payslip adds the right lines in one go.
| Reason | Pay item added |
|---|---|
| Military service, civil protection, civilian service (APG) | APG compensation (army, civil protection, civilian service) |
| Maternity, paternity, care leave (APG) | Maternity / paternity allowance |
| Illness (daily sickness benefits, IJM) | Daily sickness benefits |
| Accident (LAA daily benefits) | Daily accident benefits |
Open the assistant
Open Invoices and then Payroll. In the Monthly payroll tab, choose the month in which you received the statement from the fund or insurer, then open the employee's payslip. The payslip must be in draft. In the This month's entries section, click Compensated absence.
Five days of military service, salary continued at 100 %
- Reason: choose the type of absence.
- Days of absence: the number of days, shown as details on the lines (“5 days”).
- Compensation received (CHF): the amount on the statement from the fund or insurer. This field is required.
- Salary continued (monthly employees only): what the contract provides during the absence, 100 %, 80 % or No (compensation only).
Click Add to payslip.
The lines added
The assistant adds two lines to this month's entries:
- the compensation (or daily benefit), for the amount received;
- a Salary correction (absence), negative, which removes from the salary what the compensation replaces.
The APG compensation and the salary correction added by the assistant
The amount of the correction depends on the salary continued. One day's salary is the monthly salary at the employment rate, divided by 30.
| Salary continued | Salary correction | Result for the employee |
|---|---|---|
| 100 % | minus the compensation | They receive their usual salary; the compensation goes to the club. |
| 80 % | minus the compensation and minus 20 % of the salary for the days of absence | They receive 80 % of their salary for the days of absence. |
| No (compensation only) | minus the salary for the days of absence | They receive the compensation instead of their salary for those days. |
For an hourly employee, only the compensation line is added: the hours not worked are simply not entered.
Both lines can still be changed like any entry: adjust an amount or delete a line if your statement differs. They are one-off lines: they are not copied to the next month.
Effect on the payslip
With the salary continued at 100 %, the gross does not change
- Gross salary: the compensation counts in the gross, the correction reduces it. With the salary continued at 100 %, the gross stays the same.
- Contributions: APG and maternity compensation is subject to AVS and AC, but not to accident insurance or the other insurances. Daily sickness and accident benefits are not subject to any contribution. That is why, in the example, the AVS salary does not change while the LAA salary falls.
- 13th salary: the compensation and the correction both count towards the 13th salary. With the salary continued at 100 %, the absence does not reduce the 13th salary; otherwise, the 13th salary follows what is paid for the month, compensation included.
On the salary certificate
APG and maternity / paternity allowances go in box 7 Other benefits, with the name of the pay item. Daily sickness and accident benefits stay in box 1 with the salary. The salary correction reduces box 1.
The APG compensation in box 7 of the salary certificate
In the accounts
When the payslip is approved, the compensation is debited to the Insurance benefits receivable account: a receivable of the club from the fund or insurer. The salary correction reduces the salary expense.
When the fund or insurer pays you the compensation, assign this bank transaction to the Insurance benefits receivable account: the receivable is cleared.
The numbers of these accounts are set in the Settings tab, Accounts section. See the article Setting up payroll.
Plugin.ch tutorial — Managing payroll