Payroll accounting

Preparing payroll accounting from Q4

The biggest mistake in Q4 is not an incorrect payroll run but the assumption that open special cases can still be corrected quickly later with the salary certificate. In practice, this often does not work properly.

Salary certificate: information for employers

The salary certificate is a central element of the Swiss payroll and tax system. For employers, it is not only an administrative obligation but also a responsibility toward employees and tax authorities.

Insurance for employees

The insurance policies required by law for employees form the foundation of social security in Switzerland. They protect employees against financial risks in a wide range of life situations.

In addition to the mandatory insurance policies, there is supplementary cover that employers often offer to extend their employees’ protection.

Tax at source in payroll accounting

Tax at source plays an essential role when employing foreign workers in Switzerland. It places particular demands on employers in payroll accounting and personnel administration.

Applying tax at source correctly requires sound knowledge of the cantonal rules and of the employees’ personal circumstances.

Payroll for the self-employed

For self-employed people with employees, correct payroll is a central part of running the business. It ensures that salaries are calculated correctly, legal requirements are met and all contributions are paid properly. A structured approach makes this process much easier.