Swiss Employer Compliance Checklist

From first hire to ongoing obligations — everything you need to set up correctly

Valid 1 January 2026
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Setup progress
1
Before First Payroll
Register with authorities before any salary payment
✓
Register with a compensation office (Ausgleichskasse)
Required for AHV/IV/EO and ALV payroll deductions. Choose the relevant cantonal or industry compensation office.
Before first payroll
✓
Enrol eligible employees in a BVG pension fund
Required for any employee earning ≥ CHF 22,680/year. Must be completed before the first salary payment. Choose a company fund or join an industry scheme (Sammelstiftung).
Before first payroll
✓
Contract with a UVG-authorised accident insurer
Must be in place before employment begins. Covers occupational accidents (BU — employer-paid) and non-occupational accidents (NBU — employee-paid if working ≥ 8 hrs/week).
Before employment start
✓
Register with the cantonal FAK family allowance fund
Family allowances (child & education) are administered cantonal. Most cantons require employer registration and contributions. FAK rates vary — check the relevant canton.
Before employment start
2
Every Payroll Run
Monthly deduction and remittance duties
✓
Deduct AHV/IV/EO employee share (5.3%) from gross salary
Deduct monthly and remit combined employer + employee share (10.6%) to the Ausgleichskasse. No salary cap.
Monthly payroll
✓
Deduct and remit ALV unemployment contributions
1.1% employee + 1.1% employer = 2.2% up to the ALV ceiling. Add 0.5% each above the ceiling. Remit together with AHV contributions.
Monthly payroll
✓
Remit BVG pension contributions to pension fund
Employer pays at least 50% of total BVG premium. Contribution rate depends on employee's age group (7% – 18% of coordinated salary). Provide annual pension statements.
Monthly payroll
3
Ongoing Sickness Management
Know your obligations when an employee is ill
✓
Identify your canton's sick-pay scale (Bern / Zürich / Basel)
Art. 324a CO requires full salary continuation during illness. Duration scales with years of service. Bern scale: 3 weeks (year 1) up to 6 months (20+ years). Verify which scale applies in your canton.
Ongoing
✓
Consider adopting KTG daily sickness benefit insurance
Voluntary but adopted by ~80% of employers. Covers ≥80% of salary for 720 days. Employer pays ≥50% of premium. Transfers long-absence financial risk beyond your statutory Art. 324a obligation.
Voluntary — recommended
✓
Report accidents to UVG insurer within 48 hours
Statutory deadline for accident notification. Continue salary during the 3-day waiting period. Insurer takes over from day 3 (80% of salary as daily allowance).
When it happens
4
When an Employee Leaves
Offboarding insurance obligations
✓
Inform departing employee of 31-day UVG Nachdeckung
UVG accident cover continues automatically for 31 days after employment ends — both BU and NBU. Employee must know this.
On exit
✓
Inform employee of Abredeversicherung extension option
After Nachdeckung ends, former employee can extend NBU cover for up to 6 months via an Abredeversicherung with your UVG insurer. Employee bears the full premium.
On exit
✓
Retain all insurance records for minimum 10 years
Keep records of all insurance registrations, contribution payments, and payroll deductions for at least 10 years. Required for audits by Ausgleichskasse, pension fund, and tax authorities.
Always

🎉 All tasks complete!

Your Swiss insurance compliance setup is complete. Remember: rates and thresholds are updated annually by BSV/OFAS — always verify before each new payroll year.

For informational purposes only. This checklist does not constitute legal or payroll advice. Thresholds and rates valid as of 1 January 2026. Verify annually with the Federal Social Insurance Office (BSV/OFAS).