Module: PYCH | Molga: 02 | Currency: CHF | Group: Europe
Key Statutory Facts
Parameter | Value |
AHV/IV/EO EE | 5.3% each (EE + ER equal shares) |
ALV EE | 1.1% up to CHF 148,200 |
BVG 2nd Pillar | Employer min 50% of BVG premium |
Accident Insurance | SUVA or private; UVG mandatory |
13th Salary | Mandatory in most cantons/GAVs |
Quellensteuer | Source tax for non-resident permit holders |
ALV Ceiling | CHF 148,200 annual |
Year-End | Lohnausweis annually; QST reconciliation |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
AHV/IV/EO registration | SUVA | BVG fund selection | PYCH activation | 26 cantons
Chapter 2: Enterprise Structure
Kantone | AHV-Nr | Permit types (B/C/G/L) | BVG plan | Quellensteuer tables
Chapter 3: Integration
PTP | AHV-Nr replication | Permit type | BVG pensionable pay mapping
Chapter 4: Payroll Engine
PYCH schema | AHV/IV/EO PCRs | ALV PCR | QST calculation by canton | BVG deduction
Chapter 5: Operations
AHV monthly declaration | SUVA annual premium | BVG payment | Lohnausweis
Chapter 6: Go-Live
AHV validation | QST table test | 13th salary parallel run | Hypercare