Old Age and Survivor’s Insurance (AHV) employer inspections Evaluation of the control system

Key facts

Old Age and Survivors’ Insurance (AHV) employer controls are carried out to ensure that the necessary deductions have been made from employee salaries in accordance with the relevant legal provisions. Approximately 36, 000 on-the-spot statutory inspections are carried out annually, together with 11,000 on-the-spot or in-office “inspections using other methods”. The inspections are the responsibility of the 79 Old Age and Survivors’ Insurance compensation funds which are in part conducted by the latter or are assigned to external auditors or the Swiss National Accident Insurance Organisation. In all approximately 150 posts are involved with employer controls.