{"id":2626,"date":"2021-05-11T19:04:20","date_gmt":"2021-05-11T19:04:20","guid":{"rendered":"https:\/\/www.zulaufgmbh.ch\/?page_id=2626"},"modified":"2025-10-19T16:48:03","modified_gmt":"2025-10-19T14:48:03","slug":"social-security","status":"publish","type":"page","link":"https:\/\/www.zulaufgmbh.ch\/en\/social-security\/","title":{"rendered":"Social security"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2626\" class=\"elementor elementor-2626 elementor-1738\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bc26b5 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3bc26b5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4036848\" data-id=\"4036848\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-356034c elementor-widget elementor-widget-kp_header\" data-id=\"356034c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"kp_header.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"kp-header-widget\">\n            <div class=\"image-section\">\n                <div class=\"overlay\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 681 681\">\n                        <defs>\n                            <style>.cls-1 {\n                                    fill: #fff;\n                                }<\/style>\n                        <\/defs>\n                        <g id=\"Ebene_2\" data-name=\"Ebene 2\">\n                            <g id=\"Ebene_1-2\" data-name=\"Ebene 1\">\n                                <path class=\"cls-1\"\n                                      d=\"M0,0V681H681V0ZM618,367,367,618A37.52,37.52,0,0,1,314,618L63,367A37.52,37.52,0,0,1,63,314L314,63A37.52,37.52,0,0,1,367,63L618,314A37.52,37.52,0,0,1,618,367Z\"\/>\n                            <\/g>\n                        <\/g>\n                    <\/svg>\n                <\/div>\n                <div class=\"image\" style=\"background-image: url('https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2021\/06\/iStock-1227183551-2.jpg')\"><\/div>\n            <\/div>\n            <div class=\"title-section\">\n                <h1>\n                                            <span class=\"orange\"><\/span><br\/>\n                                        <span class=\"blau\">Social security<\/span>\n                <\/h1>\n                                    <div class=\"text-section\">\n\n                        <p>Social insurances in Switzerland can be categorised into compulsory and non-compulsory or voluntary insurances. In addition, further cantonal provisions and those from collective labour agreements must be considered.<\/p><p>I primarily advise employers from a compliance point of view (legally correct subordination and processing) and the structuring of remuneration.<\/p>\n                    <\/div>\n                \n                            <\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-91299d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"91299d2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-cc6d9f9\" data-id=\"cc6d9f9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d93379 elementor-widget elementor-widget-heading\" data-id=\"2d93379\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Social security coverage and contributions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac33459 elementor-widget elementor-widget-text-editor\" data-id=\"ac33459\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Experience shows that questions arise in companies in the following areas:<\/p><ul><li>Setup, legal adjustments, policy adjustments, insurance changes.<\/li><li>Correct information to employees throughout the employee cycle.<\/li><li>Correct calculation and declaration of contributions.<\/li><li>Legally correct social security country to be applied for each employee.<\/li><li>Procedure for assignments abroad or from abroad in Switzerland, supplementary measures<\/li><li>Coordination and interaction between payments from social security authorities and insurances and the legal obligation to continue the salary payment.<\/li><\/ul><p>Support is provided both backwards and forwards. Together with you, I will investigate the possibilities of adjustments and new adaptations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6765ddd elementor-widget elementor-widget-heading\" data-id=\"6765ddd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Legal changes and need for action<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a6aced elementor-widget elementor-widget-text-editor\" data-id=\"4a6aced\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The regulations are manifold; and there are constant changes that need to be implemented.<\/p><ul><li>Individual workshops<\/li><li>Training<\/li><li>Evaluation and implementation of necessary adjustments to regulations and contracts<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb63646 elementor-widget elementor-widget-heading\" data-id=\"bb63646\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rulings and enquiries<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebfa64f elementor-widget elementor-widget-text-editor\" data-id=\"ebfa64f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Depending on the benefit or the circumstances, it may be sensible to obtain written confirmation from the relevant authorities, such as the compensation office. Or do you have an enquiry from a (social) insurance company and do not know how to answer?<\/p><p>I will gladly support you regarding various possibilities. This can usually be done in advance even on a no-name basis.<\/p><p>For information on auditing, please visit the page\u00a0<a href=\"https:\/\/www.zulaufgmbh.ch\/en\/consulting\/audits-in-hr-payroll\/\" target=\"_blank\" rel=\"noopener\">Auditing in HR \/ Payroll<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d421dd elementor-widget elementor-widget-heading\" data-id=\"8d421dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Questions from employees<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6580c8e elementor-widget elementor-widget-text-editor\" data-id=\"6580c8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Do you have a tricky question from an employee on your desk?<\/p><p>Why not ask for support? I will gladly assist you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9ffcc5 elementor-widget elementor-widget-heading\" data-id=\"a9ffcc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Coordination and shadow calculations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7a5440 elementor-widget elementor-widget-text-editor\" data-id=\"c7a5440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>International circumstances may result in the need to make social security contributions in another country rather than in Switzerland. I offer you:<\/p><ul><li>Support regarding registration and processing<\/li><li>Correct mapping in the payroll and on the salary statement<\/li><li>Information on registration possibilities in Switzerland for companies from abroad, support with the procedure<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6945129 elementor-widget elementor-widget-heading\" data-id=\"6945129\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Selection of important links<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a49210 elementor-widget elementor-widget-text-editor\" data-id=\"2a49210\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.bsv.admin.ch\/bsv\/en\/home.html\">Information on national and international topics from a Swiss perspective (Federal Social Insurance Office)<\/a><\/li><li>Contribution-related information: Unfortunately, the official documents form the federal social security authorities are only available in German, French or Italian. In addition, cantonal contributions and deductions exist.<\/li><li>If you want to be informed about social security systems of other countries, it becomes a bit more difficult. For the EU\/EFTA countries including Switzerland, detailed information is available at <a href=\"https:\/\/www.missoc.org\/?lang=en\">missoc.org<\/a>.<\/li><li>Comparison social security 2026 with 2025 <a href=\"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2025\/10\/Key-figures-social-security-25-2026.pdf\">Key figures social security 2025-2026<\/a>\u00a0 \u00a0\u00a0<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-fc0cb74\" data-id=\"fc0cb74\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ccc9338 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-phone elementor-widget elementor-widget-heading\" data-id=\"ccc9338\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Downloads<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5582c0a elementor-align-start elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-phone elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5582c0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.zulaufgmbh.ch\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas 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class=\"elementor-icon-list-text\">Link<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24bba15 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24bba15\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-67bdd13\" data-id=\"67bdd13\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea993a5 elementor-widget elementor-widget-kp_referenzen\" data-id=\"ea993a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"kp_referenzen.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"kp-referenzen-widget\">\n                            <div class=\"single-referenz\">\n                    <div class=\"image-section\">\n                        <div class=\"overlay\">\n                            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 681 681\">\n                                <defs>\n                                    <style>.cls-1 {\n                                            fill: #fff;\n                                        }<\/style>\n                                <\/defs>\n                                <g id=\"Ebene_2\" data-name=\"Ebene 2\">\n                                    <g id=\"Ebene_1-2\" data-name=\"Ebene 1\">\n                                        <path class=\"cls-1\"\n                                              d=\"M0,0V681H681V0ZM618,367,367,618A37.52,37.52,0,0,1,314,618L63,367A37.52,37.52,0,0,1,63,314L314,63A37.52,37.52,0,0,1,367,63L618,314A37.52,37.52,0,0,1,618,367Z\"\/>\n                                    <\/g>\n                                <\/g>\n                            <\/svg>\n                        <\/div>\n                        <div class=\"image\" style=\"background-image: url('https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2021\/06\/zhaw-ref-1.jpg')\"><\/div>\n                    <\/div>\n                    <div class=\"text-section\">\n                        <div class=\"firma\">ZHAW<\/div>\n                        <div class=\"name\">Andreas Buchs, Director of Studies CAS Payroll Expert<\/div>\n                        <div class=\"text\">Brigitte Zulauf has a lot of practical experience in the field of payroll accounting and is an accomplished lecturer - a real stroke of luck for our CAS Payroll Expert!<\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3907e31 elementor-widget elementor-widget-heading\" data-id=\"3907e31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Blog<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e9ee97 elementor-widget elementor-widget-kp_blog\" data-id=\"8e9ee97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"kp_blog.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"kp-blog-widget\">\n                                                                                            <div class=\"single-blog international-social-security-2 tax-at-source taxes \">\n          <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/the-new-certificate-for-remote-working-for-employees-from-france-has-been-published\/\">\n            <img decoding=\"async\" src=\"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2026\/03\/pexels-skylar-kang-6207367-scaled.jpg\" alt=\"\">\n          <\/a>\n          <div class=\"text\">\n            <div class=\"meta\">\n                                            <span>international<\/span>\n                              <span>Tax at source<\/span>\n                              <span>Taxes<\/span>\n                                          <span>20.03.2026<\/span>\n            <\/div>\n            <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/the-new-certificate-for-remote-working-for-employees-from-france-has-been-published\/\" style=\"text-decoration: none;\">\n              <h3>The new certificate for remote working for employees from France has been published<\/h3>\n            <\/a>\n            <div class=\"excerpt\">\n              The Federal Tax Administration published the form together with the explanatory notes on 19 March 2026. These are available via the following link: (available in German and French) https:\/\/www.estv.admin.ch\/de\/quellensteuer What does this mean for organizations? This form is not applicable in all cases. If the company submits the certificate for the year 2026 for the [&hellip;]            <\/div>\n            <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/the-new-certificate-for-remote-working-for-employees-from-france-has-been-published\/\">read more<\/a>\n          <\/div>\n        <\/div>\n                                                        <div class=\"single-blog tax-at-source \">\n          <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/home-office-regulations-for-genuine-cross-border-commuters-from-italy-for-tax-purposes\/\">\n            <img decoding=\"async\" src=\"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2026\/02\/pexels-faizur-rehman-127740726-28754730-scaled.jpg\" alt=\"\">\n          <\/a>\n          <div class=\"text\">\n            <div class=\"meta\">\n                                            <span>Tax at source<\/span>\n                                          <span>14.02.2026<\/span>\n            <\/div>\n            <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/home-office-regulations-for-genuine-cross-border-commuters-from-italy-for-tax-purposes\/\" style=\"text-decoration: none;\">\n              <h3>Home office regulations for genuine cross-border commuters from Italy for tax purposes<\/h3>\n            <\/a>\n            <div class=\"excerpt\">\n              According to the FDF&#8217;s (Federal Department of Finance) announcement, the amendment protocol (PROTOCOL amending the Agreement between the Swiss Confederation and the Italian Republic on the taxation of cross-border commuters, with additional protocol, done at Rome on 23 December 2020) entered into force on 9 February 2026. The amendment protocol applies retroactively from 1 January [&hellip;]            <\/div>\n            <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/home-office-regulations-for-genuine-cross-border-commuters-from-italy-for-tax-purposes\/\">read more<\/a>\n          <\/div>\n        <\/div>\n          <\/div>\n    \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Social security Social insurances in Switzerland can be categorised into compulsory and non-compulsory or voluntary insurances. In addition, further cantonal provisions and those from collective labour agreements must be considered. I primarily advise employers from a compliance point of view (legally correct subordination and processing) and the structuring of remuneration. Social security coverage and contributions [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2626","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Social security - Zulauf Consulting &amp; Trading GmbH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.zulaufgmbh.ch\/en\/social-security\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Social security - Zulauf Consulting &amp; Trading GmbH\" \/>\n<meta property=\"og:description\" content=\"Social security Social insurances in Switzerland can be categorised into compulsory and non-compulsory or voluntary insurances. In addition, further cantonal provisions and those from collective labour agreements must be considered. I primarily advise employers from a compliance point of view (legally correct subordination and processing) and the structuring of remuneration. 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