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An internal control system (ICS) ensures effective, efficient, and compliant processes and minimizes errors in companies. It is a relatively new requirement in Swiss law of obligations, driven by past financial scandals.

Contributions to the 3rd pillar in the Swiss pension system are voluntary and tax-free up to a certain amount. The maximum contribution depends on whether someone is a member of a pension fund or not.

The insolvency notification is required when the debt capital of a corporation is not covered by assets, and in case of lower balance sheet coverage, restructuring measures or notification of a judge are necessary. If the management ignores the notification obligation, this can lead to delay in bankruptcy, for which civil and criminal consequences threaten.

Social security contributions (AHV/IV/EO/ALV) must be deducted from every salary; an exception applies to some low-income industries if the annual salary does not exceed CHF 2,300. Exceptions to this rule are possible if the employees work in certain artistic or domestic professions or explicitly waive the contributions.

In Switzerland, salary deductions for social insurances are borne equally by employees and employers, with a total burden of 12.5% of the salary for employees. Self-employed individuals pay up to 9.7% of their earnings on their own, depending on their income.

Collective management organizations protect copyrights through tariffs levied on users and paid to artists. When copyrighted works are used, companies receive invoices, even for potential use.

Unemployment insurance (UI) in Switzerland shares costs equally between employer and employee; exceptions apply for agriculture and retirement age. The contribution rate is up to 126,000 CHF salary 2.2%, maximum 2772 CHF.

Mandatory affiliation according to BVG applies to AVS-liable employees with exceptions for low income, fixed-term contracts, or existing provisions. Voluntary insurance available for self-employed and non-contributory employers.

The simplified accounting procedure allows for annual settlement of social insurance and withholding tax contributions, with only one contact point, the compensation office. Conditions include, among others, an annual salary below CHF 21,060 per employee and compliance with all regulations.