Which payroll reports and deadlines are due at year end?
Last checked: 27.10.2026 · Responsible: Nicolas Christen
In short
The salary declaration for AHV, IV and EO must reach your compensation office by 30 January at the latest. Otherwise, default interest of 5% per year applies. The accident insurer usually also requires its report by 30 January. During the year you pay advance contributions, quarterly or monthly depending on your total payroll.
By when must the AHV salary declaration be submitted?
It must reach the compensation office by 30 January after the end of the contribution year at the latest. Many offices accept it electronically, for example via the uniform wage reporting procedure (ELM). If it arrives late, default interest runs on the differences from 1 January.
How do advance contributions work?
With total annual payroll up to CHF 200,000 you pay quarterly, above that monthly. Payment is due by the 10th day after the end of the quarter or month at the latest, so for the first quarter by 10 April. If your payroll changes significantly, inform the compensation office. Any additional amount from the annual statement must be paid within 30 days.
What about accident insurance, pension fund and withholding tax?
The deadline for the accident insurance (UVG) report is in your contract, usually 30 January. The pension fund needs the salaries for the new year in advance at the start of the year. Withholding tax is settled monthly or quarterly, depending on the canton.
Which payroll software submits reports electronically?
Swissdec-certified programs can send payroll reports electronically to AHV, accident insurance and tax authorities. Checked solutions by starting price:
| Solution | Prices | Score | Swissdec certified | Access for accountants |
|---|---|---|---|---|
| Swiss21 | from CHF 0 / month | 60Good | ✓ Yes | Ask the provider |
| Crésus | from CHF 15 / month | 40Adequate | ✓ Yes | Ask the provider |
| bexio | from CHF 35 / month | 100Excellent | ✓ Yes | ✓ Yes |
| KLARA | from CHF 55 / month | 100Excellent | ✓ Yes | ✓ Yes |
| Proffix Px5 | from CHF 62.10 / month | 20Weak | ✓ Yes | Ask the provider |
| Winbiz | from CHF 64 / month | 60Good | ✓ Yes | Ask the provider |
| Abacus | Price depends on project scope, quote via partner | 60Good | ✓ Yes | ✓ Yes |
| Accounto | Monthly fee per company, price on request | 60Good | ✓ Yes | Ask the provider |
| EasySalary.ch | Price not online, on request from the provider | 40Adequate | ✓ Yes | Ask the provider |
| Infoniqa ONE 50 Lohn | Price not online, on request from the provider | 20Weak | ✓ Yes | Ask the provider |
| Lobos4 | Price not online, on request from the provider | 20Weak | ✓ Yes | Ask the provider |
| myfactory HRM.Swiss | Prices in EUR per month, plus VAT, not readable on the website | 20Weak | ✓ Yes | Ask the provider |
| mySORBA | Price depends on plan and users, quote from the provider | 60Good | ✓ Yes | Ask the provider |
| Odoo | Prices on odoo.com, not stated in CHF | 20Weak | ✓ Yes | Ask the provider |
| PiNUS21 | Annual plan, price in the provider's configurator | 80Very good | ✓ Yes | ✓ Yes |
| SelectLine | Price not online, on request from the provider | 60Good | ✓ Yes | Ask the provider |
| SwissSalary | Price via the calculator on the website | 20Weak | ✓ Yes | Ask the provider |
| Topal | Rental or licence, prices in the provider's price lists (PDF) | 60Good | ✓ Yes | Ask the provider |
From our checked data, excl. VAT. The order does not depend on commissions.