Module: PYCH | Molga: 02 | Currency: CHF | Region: Europe
Field | Detail |
Statutory | AHV/IV/EO (5.3%+5.3%), ALV, BVG occupational pension, Quellensteuer |
Tax | Quellensteuer source tax (canton-specific) |
Key Feature | BVG Occupational Pension & Canton-Specific Tax |
Pay Frequency | Monthly |
Banks | UBS, PostFinance, Raiffeisen Switzerland |
Switzerland-Specific Highlights
Three-Pillar System:
- 1st Pillar AHV: 5.3% EE + 5.3% ER (Altersvorsorge, invalidity, survivors)
- 2nd Pillar BVG: occupational pension; minimum 10% salary if 25-34, 15% if 35-44, 18% if 45-54, 18% if 55-65
- 3rd Pillar: voluntary; configure IT0014 for employee Säule 3a deduction
Quellensteuer (Withholding Tax):
- Applies to foreign nationals without C-permit or annual income <CHF 120,000
- Canton-specific tables: Zurich, Geneva, Basel, Bern differ significantly
- Configure canton assignment per employee domicile
Chapter 5.5: ELM (Einheitliches Lohnmeldeverfahren): electronic salary data exchange; PUCS (Post/SuvaNet): accident insurance reporting; Monthly AHV wage declaration per canton compensation office; Annual wage certificate (Lohnausweis): due January 31