HR, Payroll & Finance Support for Swiss SMEs

Not always. In Switzerland, an employment contract can generally be concluded orally. However, written form is required for certain terms and agreements. In practice, a written contract is still highly recommended — it clearly defines the terms of employment and reduces the risk of misunderstandings or disputes.

There is no single mandatory set. Required documentation depends on the number of employees, business structure, industry and applicable legal requirements. As a rule, companies should document key employment terms, working time and absences, salary and payroll, social insurance, significant changes to employment terms and terminations.

For most employees, yes. The level of detail and form may vary. For certain categories of employees, simplified or exempted time recording may be possible if the relevant conditions are met.

Key employment terms cannot simply be changed unilaterally. If both parties agree, changes should be documented in writing. If there is no agreement, changing significant terms may require a specific legal procedure.

The required retention period depends on the type of document and applicable legal requirements. Personal data that is no longer required and not subject to a legal retention obligation should be securely deleted or destroyed.

Yes. A company is not required to outsource payroll. However, the employer remains responsible for the correct calculation of salaries, social insurance contributions, insurance deductions, withholding tax and required reporting — regardless of who performs the calculations.

Depending on the employee's situation, deductions may include social insurance contributions (AHV/ALV), occupational pension contributions (BVG), accident insurance (UVG), other applicable insurance and withholding tax.

No. Mandatory occupational pension coverage (BVG) only applies if the legal conditions are met, depending on the employee's age, salary and duration of employment.

Outsourcing payroll does not remove the employer's legal responsibilities. The company must provide complete and accurate information on time. The external provider is responsible for properly performing the agreed services.

Yes, but requirements depend on the company's legal form and size. Legal entities such as GmbH or AG must keep accounting records and prepare financial statements. Simplified accounting may be permitted for certain sole proprietorships.

As a general rule, companies should retain documents supporting their business transactions — including invoices, bank documents, contracts, payroll records, tax and VAT documents, and financial statements.

The obligation depends on the amount and type of turnover and the nature of the company's activities. Looking only at income generated directly in Switzerland may not be sufficient — applicable rules for calculating taxable turnover and any exemptions must be taken into account.

Yes. Legal tax optimisation uses available opportunities within applicable law — including choosing an appropriate business structure, planning expenses and investments, pension solutions and owner remuneration. Effective tax planning should generally be carried out in advance, not after year-end.