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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.

Collective partners, general partners, and limited partners can expect interest and compensation for their contributions, even in the event of losses. Profits and losses are usually distributed equally, special arrangements may vary.

The decisive salary for social security contributions includes all cash and in-kind income. It consists of fixed and variable salary components and benefits in kind.

The accounts payable account reflects the debts to suppliers in the balance sheet and is charged when purchasing on account. It is essential for the financial health of a company to settle these liabilities on time.

The appendix to the annual financial statement is newly regulated by Art. 959c OR and now contains more detailed information such as explanations of the balance sheet and income statement. Sole proprietorships and partnerships may waive the appendix under certain conditions.