With 100% continued salary payment, no social deductions are applied to the insurance benefits. To ensure that the employee does not earn more net than in a healthy state, the savings in social insurance must be deducted again via the net wage compensation. This keeps the net income for the employee unchanged.
In bexio Payroll, there is no standardized wage type for net wage compensation. However, you can easily map this using a manual workaround. Proceed as follows:
1. Prepare your own wage type
To maintain clarity on the paystub, we recommend renaming or copying an existing wage type:
- Navigate to the Settings of your Payroll module and select Wage Types.
- Search for wage type 1001 Monthly Salary 2.
- You can either rename it directly to "net wage compensation" or copy the wage type and name the copy accordingly.
- Further details on managing wage types can be found in our article Edit Wage Types.
2. Entry on the paystub
Once the wage type is prepared, you can record the compensation in the desired payroll run:
- Open the corresponding payroll run and select the employee.
- Click on "Add wage type" in the Other Wage Components section.
- Select your newly created wage type "net wage compensation".
- Enter the amount as a minus position (e.g., -150.00).
3. Important notes on calculation
- Manual calculation: Since this is a manual wage type, bexio does not automatically calculate the correction amount. You must calculate the difference amount for net wage compensation yourself in advance.
- Impact: By entering it as a minus position, the gross salary is corrected accordingly, which in turn affects the basis for social insurance and taxes.
IMPORTANT:
Contractual basis: Net wage compensation is legally permissible only if it has been contractually agreed upon (e.g., in the employment contract, personnel regulations, or through a collective bargaining agreement). In case of doubt, we recommend consulting your trustee or legal counsel.
Practical tip
Since net wage compensation often has complex tax implications (gross-net equalization), we recommend having the manual calculation briefly validated by your trustee to ensure that all deductions have been correctly taken into account.