What is Invalidenversicherung (IV)?
Invalidenversicherung (IV) is Switzerland’s disability insurance pillar and is part of mandatory social security contributions handled in payroll.
Key Features
- Mandatory social insurance element
- Collected through payroll contributions
- Integrated with related social contribution flows
- Relevant for employer payroll compliance
Practical Payroll Steps
- Ensure contribution setup includes IV components
- Process deductions and employer shares accurately
- File and reconcile social contribution declarations
- Maintain auditable payroll contribution records
Tax and Compliance Implications
Incorrect social insurance setup can trigger retroactive liabilities and penalties. Payroll controls should treat IV as part of core compliance.