Swiss Payroll
Swiss payroll administration.
AHV, BVG, Quellensteuer — handled.
Swiss payroll involves six parallel social insurance streams — AHV/IV/EO, ALV, BVG, UVG, FAK, and Quellensteuer for foreign-permit employees — each with its own registration, rates, deadlines, and penalties for non-compliance. Goldblum & Partner AG manages the complete payroll cycle for Swiss employers from Zug, from first-hire AHV affiliation to annual Lohnausweis issuance.
Monthly
Payroll processing
AHV + BVG + UVG
Social insurance
Lohnausweis
Included annually
Quellensteuer
Compliant
Contribution Framework
Swiss employer social insurance
rates and obligations
Swiss payroll contribution table — employer obligations
First-pillar old-age, disability, and loss-of-earnings insurance. No income ceiling. Legal basis: AHVG Art. 12. Employer must register with cantonal Ausgleichskasse before paying the first salary.
Solidarity surcharge 1.0% (0.5% each) applies to salary above CHF 148,200 per year. Administered alongside AHV through the cantonal compensation office. Legal basis: AVIG (SR 837.0).
Mandatory for employees earning above CHF 22,050 per year. Coordination deduction CHF 25,725 reduces the BVG-insured salary. Rates increase with age. Legal basis: BVG Art. 2, Art. 66 (SR 831.40).
Berufsunfallversicherung — mandatory for all employees. Rate depends on industry risk class. Administered through SUVA or an approved private insurer. Legal basis: UVG Art. 1a (SR 832.20).
Nichtberufsunfallversicherung — applies to employees working 8+ hours per week for the same employer. Rate varies by insurer and risk class.
Cantonal variation is significant: rate depends on the canton where the employee works. Administered through cantonal FAK fund, often the same compensation office as AHV. Employers with employees in multiple cantons must manage multiple FAK registrations.
Quellensteuer: the most complex payroll obligation
Quellensteuer (withholding tax at source) applies to every employee holding a B, L, or G permit who is not a Swiss citizen and does not hold a C permit or Swiss passport. The employer deducts tax directly from gross salary each month and remits to the cantonal tax authority. Rates vary by canton, income level, marital status, and number of children. Non-compliance creates employer back-payment liability and penalties. Goldblum & Partner AG manages Quellensteuer declarations and remittances for foreign-employee workforces as part of the standard monthly payroll service.
Key Data
Swiss Payroll — Social Insurance Rates
Employer contribution overview (2026 rates)
5.3%
AHV/IV/EO employer share
Old-age, disability, and maternity insurance — matched by equal employee contribution.
1.1%
ALV employer share
Unemployment insurance on salaries up to CHF 148,200/year.
From 17
BVG (occupational pension)
Risk benefits from age 17; savings contributions from age 25.
25th
Monthly payroll deadline
Salary payments and social insurance declarations typically due by the 25th.
Service Scope
What the payroll service covers
end to end
Monthly payroll processing
- Salary calculation including variable components
- Social insurance deductions (AHV, ALV, BVG, UVG)
- FAK family allowance contributions
- Payslip generation per employee
- Payment instruction preparation for bank
Quellensteuer management
- Applicable to employees holding B, L, or G permits
- Monthly deduction from employee gross salary
- Cantonal tariff table application (income, marital status, children)
- Monthly or quarterly declaration to cantonal tax authority
- Annual Lohnausweis showing total Quellensteuer withheld
Annual obligations
- Lohnausweis (salary certificate) per employee by end of February
- Annual AHV reconciliation with cantonal Ausgleichskasse
- BVG coordination deduction adjustments
- ELM (Elektronische Lohnmeldung) electronic salary declaration
- Year-end social insurance balancing
HR events and lifecycle
- AHV affiliation setup for new employers
- New employee registration with all relevant authorities
- Departure administration and final payslip
- Leave management (sick leave, maternity/paternity)
- Multi-canton employer registrations
Payroll software: Swiss-specific platforms
Swiss payroll requires certified software that interfaces with the ELM (Elektronische Lohnmeldung) electronic salary declaration system and the AHV Ausgleichskasse. Generic international payroll platforms do not support Swiss cantonal Quellensteuer tariff tables, BVG coordination deduction calculations, or ELM submission. Goldblum & Partner AG operates on Swiss-certified payroll platforms — Abacus, Sage 50, and Crésus — ensuring accurate declaration and full compliance with ESTV and Ausgleichskasse Zug requirements.
FAQ
Frequently asked
questions
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Baarerstrasse 25 · 6300 Zug · Switzerland · Est. 2007