Payroll Checkup

Our Swiss payroll check-up service allows you to check the following items, among others:

• All salary items are correctly subject to the mandatory 1st pillar insurance (OASI, IV/AI, EO/APG, ALV/AC).
• All salary items are correctly subject to mandatory and over-mandatory 2nd pillar insurance (pension, accident insurance, sickness income protection insurance).
• All salary items are correctly subject to tax at source according to the models and scales specific to each canton and according to the new federal directive (ESTV 45 of 01.01.2021).
• Payroll taxes and tax at source for border workers are properly handled.
• Payment of family allowances is correct.
• Any unpaid leave, paid/deducted vacation will be properly treated.
• Salary expenses are properly accounted for.
• Private use of corporate vehicles is properly considered.
• Your compliance with the Federal Equal Pay Act is assessed.
• Salary elements related to staff delegations (expatriates) are properly treated (allowances for living costs, wages paid by foreigners, tax at source, international social security conventions).
• Salary certificates and their annexes contain the elements required by the cantonal tax authorities.
• Employee participations are correctly processed and reported (stock options, RSU, SAR, phantom stock, etc.)
• Cryptocurrencies or blockchain tokens given to employees are treated correctly according to their nature.
• Partial unemployment (Reduction of Working Hours, HRST) as well as expenses and compensation for telework are calculated and reported correctly.
• Gratuities, gifts, vouchers, Reka cheques and other benefits in kind are correctly excluded or not from the amounts subject to social security contributions as the case may be.
• Hourly wages are correctly calculated.