Ch Payroll

Swiss payroll for tax year 2026: what an employer deducts from wages and pays on top. Covers AHV/IV/EO (10.6%, split 5.3% each), unemployment insurance ALV (2.2%, split 1.1% each, on pay up to CHF 148,200; nothing above since 2023), accident insurance UVG (employer pays occupational, employee pays non-occupational, rates set by the insurer), occupational pension BVG (entry threshold CHF 22,680, coordination deduction CHF 26,460, coordinated pay CHF 3,780 to CHF 64,260, savings credits 7/10/15/18%), cantonal family allowance funds, the salary certificate (Lohnausweis), the annual AHV wage declaration due 30 January, and tax at source (Quellensteuer) for foreign employees without a C permit: tariff codes, the employer's commission and remittance. Trigger on: Swiss payroll, Lohnabrechnung, AHV Arbeitgeber, ALV Beitrag, BVG Koordinationsabzug, Quellensteuer Arbeitgeber, Lohnausweis, employer cost Switzerland. Out of scope: ch-ahv-iv (self-employed), ch-cross-border (residence, NOV, frontie

mkdir -p ~/.claude/skills/ch-payroll
curl -L https://claudskills.com/skills/ch-payroll/SKILL.md \
  -o ~/.claude/skills/ch-payroll/SKILL.md

@misc{ch-payroll-2026,
  author    = {openaccountants},
  title     = {Ch Payroll [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/ch-payroll/}
}