Expert business tip: Nowadays, all messages can actually be created or transmitted online, which saves time and money. Because with online delivery, you can often benefit from better administrative costs.


  • For each employee you have to pay AHV / ALV / IV / EO contributions (exception: salary <CHF 2'300 / year, pensioners do not pay ALV).
  • As an employer, you receive accruals (monthly or quarterly) during the calendar year – based on an estimated salary of the employees. At the end of the year, you must report the effective salary amount (AHV-obligatory gross salary) to the compensation fund for the difference calculation or credit note. Keep deadlines - avoid default interest!
  • What, if you are not sure if salary is AHV liable?
    There is the leaflet 2.01 (number 11) and this companion: WML. The search function provides you with detailed information (for example: "Is it an AHV-liable wage if the employer pays the removal costs?")

Occupational accident and non-occupational accident (BU/NBU)

  • Every employee must be insured against the consequences of an occupational accident. For> 8h / week the duty is also outside the profession.
  • Here is the procedure as in the case of the AHV: payroll notification (UVG-obligatory gross wage) at the end of the year.
  • Unfortunately, the AHV wage is not always equal to the UVG wage. This is where the SUVA brochure can help you. My favorite juxtaposition. ;-)

Daily allowance insurance (KTG)

  • The daily allowance insurance (“Krankentaggeld-Versicherung”) is not to be confused with the health insurance. It is a voluntary insurance that insures the economic consequences in case of illness of your employees (continued salary payment).
  • The insurance company will make an account during the year. At the end of the year, you have to create a payroll report (gross wage that is subject to KTG) for the definitive final invoice.
  • Again, it is important what KTG-compulsory pay is. As this is a voluntary insurance, the details are regulated in the policy terms and conditions. Often one can read: the salary subject to AHV corresponds to the salary liable to KTG.​​​​

Pension Fund (PK or occupational pension plan BVG)

  • For employees earning more than CHF 21,330 per year, occupational pension contributions (BVG) must be paid.
  • As a rule, the pension funds require the wage bill per employee at the beginning of the year (or upon entry). On the basis of this message the current contributions will be charged. If there are deviations from the payroll report, you must report this to the insurance company at the end of the year.​

Border-crossing employees

  • If you employ people who live abroad, there are several things to keep in mind.

    ​​​​​-> work and residence permit
    -> Examination of social security
    -> Tax obligations
  • Look closely: our neighboring states usually have their “specialties” to follow. You have to meet deadlines, and often edit forms by hand. Annoying, I know - but it pays to be well informed here
  • Here, you will find articles and samples on the subject of German cross-border commuters and wage certification

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