Registering employees with the AHV: What you need to know.

No registration, no benefits. Here are the deadlines, procedures, and contributions you must observe when registering employees with the Swiss AHV system.

Deadlines to Observe

• Contribution liability begins on January 1st following the 17th birthday.
• It ends when professional activity ceases.
• If someone stops working before the statutory retirement age (64 for women, 65 for men), they must continue paying contributions as a non-employed person.
• People who have passed retirement age remain subject to contributions but benefit from an exemption allowance.

Employers must register new employees with the compensation office within 30 days of starting work.

Employees hired during the year may, in some cases, be reported with the year-end declaration.

How to Register with AHV

Most companies register with the cantonal compensation office.

Certain industries have professional compensation offices, for example: banking, dairy, or watchmaking.

Official AHV registration forms are available here.

Too complicated? With quitt Business, registration and all related formalities are handled for you.

AHV/IV/APG/ALV Contributions

As of 2025, the contribution rates are:

• AHV: 8.7%
• IV: 1.4%
• EO/APG: 0.5%
• ALV: 2.2% (only up to an annual income of CHF 148,200)

Total: 12.8% of gross salary.

These contributions are split equally: employer (6.4%) and employee (6.4%).

Gross Salary, Net Salary, and Total Cost

• Gross salary: the salary stated in the employment contract. It serves as the basis for calculating contributions but is not the actual paid amount.
• Net salary: the amount the employee receives in their account after deductions.
• Total cost for the employer: net salary + employee’s contributions + employer’s contributions.

Other Mandatory Deductions

In addition to AHV/IV/EO/ALV, employers must also deduct:

• Occupational pension (BVG/LPP)
• Accident insurance (UVG/LAA)
• Daily sickness allowance insurance (KTG/IJM)

More information on payroll deductions

‍Conclusion

Registering employees with AHV is a key obligation for every Swiss employer. It involves strict deadlines, contribution rules, and additional deductions.

With quitt Business, you can rely on us to handle all registrations and contributions efficiently and correctly.