AHV (Old-Age and Survivors Insurance)

What is AHV?

AHV is Switzerland’s mandatory first-pillar old-age and survivors insurance scheme. It is a core social security obligation for employers and employees.

Key Features

• Mandatory social insurance component in Switzerland
• Employer and employee contributions apply
• Relevant from the start of payroll operations
• Often grouped with related social insurance declarations

Practical Payroll Steps

1. Register with the competent compensation office
2. Set up salary deductions and employer matching
3. File declarations and payments on schedule
4. Keep payroll and contribution records audit-ready

Tax and Compliance Implications

Missed registration or underpayment can lead to back-payments, penalties, and compliance investigations. Correct payroll setup from day one reduces risk.

Related Services

• Payroll Services
• Accounting Services
• Administrative Support