Monthly AHV/IV/EO/ALV Payroll Declaration
Swiss employers must remit AHV (old-age and survivors insurance), IV (disability insurance), EO (income replacement), and ALV (unemployment insurance) contributions to their cantonal Ausgleichskasse (compensation office) monthly. The employer withholds the employee share and adds the employer share, remitting the combined amount.
Who this applies to
- All Swiss employers with at least one employee subject to AHV (which includes virtually all employed persons working in Switzerland)
- Sole traders and self-employed persons pay their own AHV directly to the Ausgleichskasse
What to file
Monthly payment to the Ausgleichskasse accompanied by a salary breakdown. The annual Lohnmeldung (payroll declaration) lists each employee's total annual AHV-subject earnings. The Lohnausweis (salary certificate) is issued to each employee annually and submitted to their cantonal tax authority.
How to file
Payment by LSV (direct debit) or bank transfer to the cantonal Ausgleichskasse. Online salary declaration via the Ausgleichskasse's portal (many cantons have digital submission). Companies with 10+ employees typically connect payroll software (e.g. Abacus, Sage, Bexio) for automated declarations.
Payment due
28th of the following month for monthly remittances. Annual reconciliation by 31 January.
Penalties for missing this deadline
Interest on late payment at 5% per year. After 30 days, a reminder is sent. Continued non-payment leads to enforcement proceedings (Betreibung). Failure to register employees with the Ausgleichskasse is an offence under the AHVG and can result in the employer being held personally liable for all unpaid contributions.
Filing checklist
- Monthly payroll register showing gross salary per employee
- AHV-subject earnings calculation (gross salary minus any non-AHV components such as expense reimbursements at actual cost)
- Employer AHV/IV/EO contribution (10.6% of AHV-subject salary)
- Employee AHV/IV/EO deduction (10.6% of AHV-subject salary)
- ALV: 1.1% employer + 1.1% employee on salary up to CHF 148,200
- BVG (Pensionskasse) contributions — paid separately to the pension fund
- Bank transfer or LSV debit confirmation
Common mistakes to avoid
- Paying AHV on gross salary without excluding genuine expense reimbursements (inflates the AHV base unnecessarily)
- Not registering new employees with the Ausgleichskasse before their first payroll — late registration can result in retroactive interest and penalties
- Confusing AHV with the separately administered BVG Pensionskasse — they go to different organisations
- Owner-directors holding 50%+ of company shares may not be eligible for ALV — check with the Ausgleichskasse to avoid paying unnecessary ALV contributions
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