Registration and billing of the simplified billing procedure

In Switzerland, small employers have the option of settling small salary sums using a simplified procedure. In this process, the employees must be registered with the compensation office and the accident insurer.

Registration at the Compensation Office‍

Registration takes place at the competent compensation office. Usually, the association's compensation office is responsible if the employer is a member of a founder's association. Otherwise, the compensation office at the employer's location should be chosen.

Registration at the compensation offices includes registration for AVS/AI/APG and ALV, as well as the family compensation fund and the withholding tax.

‍Registration with the Accident Insurer

‍There are two possibilities here:

• The employer can directly insure the employee with an accident insurer. This insurer needs only to be specified during the registration of the employee
• At the registration with the compensation office, the employer's desired accident insurance can be stated. The compensation office forwards the registration to the desired accident insurer.

Settlement of Social Security and Withholding Tax

‍The employer must deduct all contributions from the employee's salary throughout the year. The social security deductions depend on the respective canton. In addition, the employer must also withhold the applicable withholding tax at a rate of 5%.

‍Accounting to the Compensation Office

‍At the beginning of the following year (deadline January 31), the employer must settle the salary with the responsible compensation office. Subsequently, the compensation office invoices for the social security contributions and the withholding tax. After settling the invoice, the compensation office issues a confirmation, which must be forwarded to the employee. The employee must indicate this in his private tax declaration for information purposes.

Our experts are happy to advise you on all aspects of social insurance.

• Further information
   
• Calculate an offer for fiduciary

‍