Overview of Payroll in Switzerland

Overview of Payroll in Switzerland

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Swiss Payroll is a complex field with lots of laws and regulations. This one day course gives you a deeper insight to Swiss Payroll. It is an extremely practical course which deals with all of the issues, which are important to anyone either working in, or responsible for, the payroll function. The course covers all of the essentials rules in the operation of cantonal tax, social security and pension obligations. It outlines the rights and obligations of both employers and employees. It uses clear examples to illustrate many of the points raised. 

This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf. 

Who is this course for?

This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in Switzerland and need to have an understanding of the legislative and legal requirements involved.

What will you achieve?

This full day course focusses on the major payroll rules in Switzerland. Attendees will be able to accurately follow a simple pay calculation, and should be able to identify all of the key items on a Payslip. You will also be able to:

•Identify all key deadlines

•Understand the penalty regimes and the consequences of getting it wrong

•Have a detailed understanding of the scope of the service you are purchasing from an outsource partner

•Identify what information you need to pass to the outsource partner and why you have to provide it

Course Trainers

What will be covered?

Introduction to Swiss Payroll:

  • Glossary of terms and abbreviations used in payroll
  • A brief overview of Switzerland and its business culture.
  • A Overview of Swiss Labor Law, CO (code of obligations) including hiring employees, work permits and visas, types of employment contract, probationary period, working time and overtime, national minimum wage). 

Employment contracts and rules:

  • Payroll administrative requirements (including registration of starters, leavers and changes, dismissals and severance payments, collective dismissals, collective terminations, redundancies, and layoffs, monthly 13 payments). 
  • How to process leave payments (including sickness, annual holiday entitlement, public holidays, maternity, paternity, adoption and parental leave, force majeure, compassionate leave, nursing care leave, educational leave and child sickness). 
  • Special kinds of employment (e.g short-term employment, interim working while unemployed, apprentices and students, pensioners). 
  • Holidays and other absences

Types of income processed in the payroll :

  • Identifying gross pay and kinds of remuneration 
  • Business expenses and benefits in kind


  •  Tax Categories, rates, representation allowances
  • Resident allowances for expatriates (OEXPA).
  • Using tax tables to calculate withholding tax
  • Collection of Tax at source contributions and modifications during the year.
  • Transition from 'Tax at source' to ordinary taxpayer. 

Social security, accident and health insurances:

  •  Explaining the different kinds of social security and loss of earnings insurances (APG)
  • Employee's responsibility for Health insurances
  • Calculating social security contributions 
  • EU coordination, A1 applications 


  •  Understanding the Swiss Pension system including contributions and repayments 

Payroll processes and Reporting:

  •  Understanding the Swiss Payslip
  • Monthly and quarterly reporting, data protection and record keeping
  • Year-end submissions. 
  • AVS audits on companies

Questions and Answers:

  • Opportunity for participants to ask questions 
This one-day course focusses on the major payroll rules in Switzerland to ensure your business meets all its obligations. Delegates will gain an understanding of a range of topics including compliance and penalties, key deadlines and all the necessary information to provide to an outsourcing partner.