I founded my company with adminster.
I am very satisfied!
Will now continue to work with them.
M
Michael Dettwiler
Anyone who employs staff in Switzerland is responsible not only for fair working conditions and punctual wages, but also for the correct payment of social security contributions. To ensure that this employee protection is guaranteed, the compensation office regularly carries out so-called employer inspections. Many entrepreneurs ask themselves: What exactly happens during such an inspection?
Purpose of the employer check
The primary purpose of the audit is to protect employees. It is intended to ensure that all contributions to old-age and survivors' insurance (AHV), disability insurance (IV), income compensation scheme (EO), unemployment insurance (ALV) and family allowances are correctly accounted for and paid in.
This prevents employees from suffering later disadvantages in terms of pensions or benefits because contributions were not transferred or were transferred incorrectly.
Why every five years?
Contributions to the AHV are subject to a limitation period of five years. This means that if errors or omissions are only discovered after this period, they can no longer be claimed. In order to check compliance with the regulations, the compensation office therefore generally carries out an audit every five years.
What does an inspection look like in detail?
An employer check follows a clear pattern:
- Preparation: The compensation office announces the audit in advance. Employers receive a list of documents that must be provided - these include, for example, payslips, employment contracts, accounting documents, expense regulations, etc.
- On-site or digital audit: An auditor checks the company's details and documents. This involves checking whether all wages subject to contributions have been recorded and whether the deductions have been calculated and forwarded correctly.
- Discussion and clarification: If anything is unclear, the auditors ask questions to clarify misunderstandings and unresolved issues. This often involves special cases such as bonuses, fringe benefits, remuneration of the Board of Directors or freelance employees.
- Report: At the end, the auditors draw up a report. If it finds discrepancies, additional claims may be made. At the same time, the company receives advice on how to correctly settle contributions in future.
Examples of common errors
- Employees not included
- Low wages and exceptions
- Wage components not accounted for
- Settlement of third-party benefits (accident or daily sickness benefits)
- Directors' fees
- Natural wages (e.g. private share of company car)
- Self-employed freelancers, temporary staff, pensioners
Significance for companies
An employer audit is nothing threatening, on the contrary: it is part of the social security system and ensures transparency and fairness. Companies that keep their accounts clean do not have to fear any sanctions. However, those who do not properly account for contributions must expect back payments and interest on arrears.
Tip: Documents should always be kept up to date and complete. This allows the audit to be prepared and carried out efficiently and without unnecessary effort.
Conclusion
The AHV employer inspection is an important pillar of employee protection. It usually takes place every five years because contributions become time-barred after five years. For employers, it means one thing above all: the opportunity to check their salary declarations for correctness. The auditors also act as advisors so that questions and ambiguities can be discussed directly with a specialist. In this way, employers not only protect the interests of their employees, but also their own stability and legal compliance.
