Swissdec is permanently discontinuing the ELM 4.0 standard (Lohnstandard-CH) on 30 June 2026 for the electronic transmission of payroll data in the areas of AVS/FAK, UVG, UVGZ, KTG and salary statistics (Swissdec, official page “Abschaltung ELM 4.0”). From 1 July 2026, only ELM 5.0 or higher will be accepted by compensation funds and insurers. Businesses that have not yet updated their payroll software will no longer be able to transmit salary data electronically.
Background: What Is ELM and Why This Switchover?
ELM (short for Einheitliches Lohnmeldeverfahren, the uniform salary reporting procedure) is the Swiss standard for exchanging payroll data between employers and social insurance bodies. It enables payroll software to transmit AVS, UVG, withholding tax and salary statistics data directly, in a structured and secure format.
Version 4.0, which has been in use for several years, is being progressively replaced by more robust versions. The shutdown is not a surprise: Swissdec announced the migration timeline well in advance, with a first deadline for withholding tax (QST) set at 31 March 2026 — already effective (Swissdec). The 30 June 2026 deadline covers the remaining domains, which account for the vast majority of payroll transmissions.
ELM 6.0, the most recent version, was published in March 2026. ELM 5.0 remains sufficient for standard transmissions. However, certain specific functions require more recent versions: voluntary waiver of the AVS exemption requires ELM 5.1 or higher, and French cross-border workers (frontaliers) will be subject to mandatory ELM 5.3 from 2027.
Practical Impact for Businesses
For any Swiss SME running a Swissdec-certified payroll solution — Abacus, SwissSalary, bexio Payroll, SAGE 200, Crésus, or equivalent — the question is not whether migration is necessary, but whether it has already been done.
If your software is up to date, the transition is seamless. Certified vendors updated their ELM connectors well before the deadline. Your next payroll data submission in July will automatically use ELM 5.0 or higher.
If your software has not been updated across several major versions, or if you are using an uncertified in-house tool, the risk is real. From 1 July, any attempt to transmit in ELM 4.0 will be rejected by the compensation funds. This means July AVS declarations could fail to go through, with the late penalties and interest charges that this entails.
The step to take is straightforward: contact your payroll software vendor to confirm the ELM version supported by your current release. If you are behind on updates, the priority is to trigger that process today, before the cutover.
What to Watch
The 30 June 2026 date is firm. Swissdec has not announced any grace period. For businesses managing payroll in-house, check your software’s ELM version before your next processing cycle.
For those outsourcing payroll to a fiduciary or accounting firm, confirm that your provider has completed the migration. Responsibility for the transmission remains with the employer vis-à-vis the compensation funds.
Finally, plan ahead for 2027 if you employ French cross-border workers: ELM 5.3 will become mandatory for those specific transmissions, which may require an additional software update.
For more on the Swiss ERP landscape and its regulatory requirements, see our Swiss ERP guide: Abacus, bexio, QR-invoice and VAT and our analysis of Abacus AI features in 2026.
