On the basis of the expected annual sum of salaries, the compensation office determines the provisional on-account contributions at the beginning of the contribution year. The basis for determining the on-account contribution is either the sum of salaries of the previous year or the declaration of the employer. If the sum of salaries change significantly in the course of the contribution year, this must be reported to the compensation office. The report can be made online via our platform connect.

Employers must pay the on-account contributions on a monthly basis (below a annual sum of salaries of CHF 200,000 per quarter). Payment date is the 10th day after the end of the month or the quarter.