Solution : https://service.sap.com/sap/support/notes/942060 (SAP Service marketplace login required)
Key words : 
planned working time, part-time work, capacity utilization level, terms payroll switzerland, hr support package, wage statement 2005 reason, wage statement, report 'rpllawc2', employment percentage, p0007-empct
Related Notes : 
       
| 1000958 | BAdI HRPAYCHLAW2B: new activity in IMG Payroll Switzerland | 
| 870872 | HR-CH: BADI for cap utilization level in employment stats | 
| 739882 | HR-CH: Wage statement 2005 |