Blog, HR & Payroll: 27.01.26Looking ahead to 2026: key points for your HR function

The HR function is undergoing a profound transformation. Employee expectations are evolving, processes are becoming digital, standards are tightening and the legal framework continues to be refined. For Swiss companies, 2026 will be a pivotal year. Several regulatory developments, already underway or nearing completion, will require close attention and rigorous compliance.

At Synergix, we work daily with SMEs and organisations that want to manage their human resources with precision, transparency and peace of mind. This article provides a clear overview of the main HR developments not to overlook in 2026, with practical explanations, actionable recommendations and official sources for further reading.

The objective is simple: to help you prepare for the year ahead with confidence, avoid unpleasant surprises and strengthen your HR foundations to support growth.

13th AHV pension: practical implementation

From December 2026, a 13th AHV old-age pension payment will be made to all individuals receiving an AHV retirement pension. This measure, approved by popular vote on 3 March 2024 with more than 58 percent in favour, aims to offset the erosion of retirees’ purchasing power. In practical terms, beneficiaries will receive an additional payment equivalent to one twelfth of the total pension paid during the year, around 8.33 percent more. This payment will be made automatically in December, with no action required from beneficiaries.

This additional pension will not be taken into account when calculating supplementary benefits, which avoids a reduction for lower-income recipients. For companies, this reform may influence end-of-career planning. Some employees may be encouraged to retire around 2026 in order to benefit from this supplement, particularly if they have reached or are approaching the reference age. For HR teams, this implies reassessing succession planning, anticipating departures and ensuring good coordination with pension funds and retirement advisers. It is also a strategic opportunity to strengthen internal communication around social security benefits and their interaction with phased retirement policies.

Cross-border teleworking: a clarified framework through bilateral agreements

Since 1 January 2026, the rules governing teleworking for cross-border workers between Switzerland and France have gained clarity and stability. For many Geneva-based companies and their cross-border employees, this represents a significant turning point. It results from two complementary texts: a bilateral tax agreement between Switzerland and France, and a European multilateral agreement on social security. Together, they define a simple, clear and operational framework.

Explanations provided by the State of Geneva, an official and authoritative source, help clarify the scope of these agreements.

Up to 40 percent teleworking with no tax impact

The tax agreement establishes that a cross-border worker resident in France may telework up to 40 percent of their annual working time and up to 10 days of temporary assignments, equivalent to around two days per week, without changing their place of taxation. This means that:

• the entire income remains taxable in Switzerland
• no tax allocation is applied between Switzerland and France
• no additional administrative steps are required from the employee

For companies, this stability is highly valuable. It puts an end to the grey areas that existed before 2020, when only a few days of teleworking in France could trigger partial taxation there. The new framework secures practices and allows greater flexibility without unexpected tax risk.

Up to 49.9 percent teleworking while remaining affiliated with Swiss social security

On the social security side, a second agreement signed at European level sets another threshold. A cross-border worker may telework up to 49.9 percent of their working time from their home in France while remaining affiliated with the Swiss social security system. This threshold, equivalent to almost half of annual working time, offers a comfortable margin.

Only if this limit is exceeded would affiliation shift to France. Such a shift would have significant consequences for the employer:

• change of social security affiliation
• adjustment of payroll management
• modification of the overall cost of social charges

In other words, the 49.9 percent threshold protects companies from substantial administrative complexity while allowing agile work organisation.

What employers need to put in place

To remain within the framework set by the agreements, companies are strongly advised to structure their practices. This includes in particular:

• formalising the teleworking percentage in an amendment or internal policy
• transparent and reliable tracking of teleworking days performed from France
• clear communication to employees regarding the limits not to be exceeded
• updating HR processes to integrate these obligations, especially time tracking and reporting systems

Authorities also provide for automatic exchange of information between French and Swiss tax administrations. Companies must therefore be able to demonstrate, in the event of an audit, that their monitoring is rigorous and consistent.

A framework that brings stability, attractiveness and visibility

According to the State of Geneva, the aim of these agreements is to provide a sustainable framework capable of supporting both business competitiveness and the quality of life of cross-border workers. This new system:

• avoids sudden changes in taxation or social security affiliation
• supports Geneva’s attractiveness in a highly competitive labour market
• clarifies the responsibilities of employers and employees

For Geneva-based companies, many of which rely heavily on cross-border labour, this harmonisation is a major asset. It allows teleworking to be integrated calmly, coherently and securely. Above all, it paves the way for a work organisation better aligned with current expectations while remaining fully compliant.

According to official explanations from the Canton of Geneva, teleworking up to 40 percent does not result in any change in the state of taxation for cross-border workers, while affiliation with Swiss social security remains guaranteed up to 49.9 percent. These points are confirmed in the official documentation published by the State of Geneva on agreements applicable to cross-border teleworking.

LPP pension increases: a statutory adjustment of 2.7 percent

As of 1 January 2026, survivor and disability pensions under the mandatory LPP scheme that commenced in 2022 will be adjusted for the first time in line with price inflation, as announced by the Confederation. The rate of 2.7 percent reflects the increase in the Swiss consumer price index between September 2022 and September 2025.

This adjustment follows a simple rule: disability and survivor pensions under the mandatory scheme must be adjusted three years after they come into force and then aligned with AHV pension adjustments. As AHV pensions will not be increased in 2026, pensions that commenced before 2022 will not be adjusted until 2027.

The obligation applies only to pensions under the mandatory scheme. Benefits exceeding the statutory minimum and old-age pensions are adjusted solely according to the financial capacity of each pension fund. Decisions regarding such adjustments are communicated in annual reports or financial statements.

Geneva minimum wage increased to CHF 24.59 gross per hour

Under the Geneva cantonal law on the minimum wage, the hourly rate will be indexed to CHF 24.59 gross as of January 2026. This indexation follows the mechanism provided by law, which regularly adjusts the minimum wage based on changes in the cost of living. Any hourly wage below this amount is considered illegal, subject to statutory exceptions such as apprenticeships, certain training placements or agricultural activities.

For employers, this adjustment requires reviewing all hourly contracts, particularly part-time or variable-hour arrangements, and updating payroll systems accordingly. It is also recommended to inform affected employees and document any contractual adjustments to ensure full compliance in the event of inspections by the OCIRT.

Integrating AHV and disability insurance changes

In addition to the introduction of the 13th pension payment, several AHV parameters will change in 2026. Contribution thresholds, limits and certain calculation elements will be adjusted to reflect inflation and the gradual implementation of the AHV 21 reform. The reference age continues to increase in stages. For example, women born in 1961 will reach their reference age at 64 years and 6 months. This gradual increase to 65, fully effective in 2028, changes the approach to retirement and early retirement planning.

For both employers and employees, these changes make more detailed end-of-career planning essential. They influence not only financial projections, but also workforce planning, replacement strategies and support for employees during transition decisions.

Short-time working compensation extended to 24 months

Due to the economic context, the Federal Council has extended the maximum duration of short-time working compensation to 24 months until the end of July 2026. This allows companies to secure their payroll in the event of temporary difficulties.

LPP minimum interest rate remains at 1.25 percent

The Federal Council has maintained the LPP minimum interest rate at 1.25 percent for 2026. Affiliation thresholds, including the coordinated salary and coordination deduction, are also maintained, with the entry threshold slightly increased since 2025 to CHF 22,050.

In a context where legal obligations evolve rapidly, the key for SMEs is to ensure that payroll and HR administration remain reliable, compliant and perfectly documented. Rather than multiplying internal procedures, the challenge lies in having robust processes that are continuously updated.

This is precisely where outsourcing brings real value. By entrusting payroll and HR administration to Synergix, you ensure that:

• all legal updates, AHV, LPP, accident insurance, cantonal directives and cross-border rules are integrated immediately and correctly

• systems, parameters and declarations remain compliant throughout the year

• HR administrative documents are accurate, consistent and audit-ready

• the risk of errors linked to regulatory changes is reduced

• time is freed up to focus on teams and priorities

In short, Synergix takes care of your administrative compliance while you take care of your organisation.

In a fast-evolving regulatory environment where every detail matters, outsourcing payroll management becomes a powerful lever for security and efficiency. Relying on a specialised partner not only ensures continuous compliance with legal obligations, but also provides proactive monitoring of changes. AHV and LPP adjustments, indexations, cantonal developments, OCIRT directives and cross-border rules are all handled with precision.

For organisations, outsourcing offers tangible benefits: reduced risk of errors, immediate access to up-to-date expertise, lower internal administrative workload and smoother day-to-day employee management. It also frees up time to focus on higher value-added initiatives such as team development, workplace wellbeing or strategic planning.

In short, it is the assurance of staying aligned with legal requirements while strengthening the quality and reliability of the HR function.

Synergix remains fully committed to supporting you in interpreting regulations, anticipating deadlines and providing simple, secure and compliant tools. Your time is valuable. Our mission is to help you make the most of it.

Contact us. We would be delighted to support you and help you prepare for 2026 with confidence.