Expatries Network
Switzerland

Running payroll in Switzerland

A payslip drawn up in Switzerland is issued in CHF, in the language and in the form that local law requires. The question is not whether your software can produce a payslip: it is who, on the ground, stands behind what it contains.

Outsourcing payroll in Switzerland calls for three prior checks: that the firm is authorised to practise, that it is up to date with its own tax and social security obligations, and that it is insured for the errors it might make. The network verifies these three points before any listing, on supporting documents rather than on statements.

Switzerland is not a member of the European Union, but the agreement on the free movement of persons extends social security coordination to its relations with member states: the A1 certificate applies, and an employee moving between France and Switzerland is subject to a single legislation determined by precise rules. The Swiss franc is the currency of pay. The Confederation has several official languages, and contractual documents are drafted in the language of the canton of employment.

The dominant characteristic is institutional fragmentation. Nothing is centralised: first-pillar contributions are collected by a cantonal or occupational compensation fund, occupational pensions by a private institution chosen by the employer, accident insurance by a separate insurer, and taxation belongs to the canton.

Payroll and bookkeeping for third parties are unrestricted: no qualification and no registration are required. Only statutory audit work requires federal accreditation. The result is a country that is administratively demanding out of all proportion to its size.

What the Switzerland profile contributes to this question

Who may run payroll in Switzerland

In Switzerland, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.

Consult the official register

Local wordingIssuing bodyValiditySource
Extrait du registre du commerce / Handelsregisterauszug / Estratto del registro di commercio (extrait certifié conforme)Certified commercial register extract

Zefix est l'index fédéral gratuit permettant de retrouver l'entreprise et son numéro IDE, mais l'extrait certifié conforme est délivré par l'office cantonal du siège, et lui seul fait foi. L'extrait indique les personnes autorisées et leur mode de signature (individuelle ou collective à deux), point à contrôler avant toute signature de convention.

Office cantonal du registre du commerce ; index central Zefix, Office fédéral de la justice3 months
Required
Official website
Titres fédéraux : Spécialiste en assurances sociales avec brevet fédéral, Spécialiste en finance et comptabilité avec brevet fédéral, Expert-comptable diplômé ; agrément ASR pour les activités de révisionFederal professional certificates and Audit Oversight Authority licence

La fiduciaire et la paie ne sont pas des professions protégées en Suisse : aucune autorisation n'est nécessaire pour ouvrir un cabinet. Seule la révision (contrôle des comptes) suppose un agrément de l'ASR, vérifiable sur son registre public. Comme substitut de garantie pour la paie, demander le brevet fédéral de spécialiste en assurances sociales, qui est le titre suisse pertinent, et l'appartenance à EXPERTsuisse ou TREUHAND|SUISSE.

EXPERTsuisse, TREUHAND|SUISSE ; Autorité fédérale de surveillance en matière de révision (ASR/RAB) pour les réviseursNo expiry
Where applicable
Official website

Back to the Switzerland profile

You employ staff in Switzerland

Describe your requirement. It is put to the partners in that country as an anonymous summary, and your contact details are passed on to the selected firm alone.

Request a provider in Switzerland

You run payroll in Switzerland

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

Submit an application

The other angles for Switzerland

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