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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Switzerland /1. Payroll basics /1.3 Key reporting requirements and deadlines / 1.3.5 Leavers – employee departure

1.3.5 Leavers – employee departure

Switzerland

In Switzerland, there are key reporting requirements and deadlines associated with employee termination.

For the employer, reporting includes the following:

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•�� to the employee in case of dismissal: if not specified in the contract of employment, the termination can be reported to the employee verbally or by other means. For evidentiary purpose, it is strongly recommended that all notices be issued in writing (see 9.1 for more information on legal requirements for employment termination/template letter)
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•�� to the Social Security and Health Insurance: employers are required to notify social security and health insurance

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13. Employer burden table

8.2 Failure to pay over withheld amounts

8.3 Social security penalties

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

12. Checklist for employers

8.2 Failure to pay social security

4.4 Interest-free loans

8.2 Appeals process

7.3 Relocation costs

2.2.4 Contributions for employers of 20+ employees

1.3.5 Notification of Employment (NOE)

3.7.2 Sick pay

2.3.2 Solidarity surcharge

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

7.1 Per diems

2.3.5 Wage garnishment

3.2.1 Travel meals and per diems

7.1 Commuting costs

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