Nearly every year brings administrative changes for business owners and managers. The five most likely to be felt by Swiss SMEs this year are set out below. 1. Social insurance taxes The three main ones (AVS, AI, APG) remain the same in 2019. Together they come to 10.25% of salary, of which half is deducted from the salary amount. Unemployment insurance of 2.2%, with half deducted from salary, remains the same too. Deductions for payments made to families have risen in some cantons so these...
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