Guide

Swiss Payroll for Temp Agencies

Vermittra · Updated 2026

Temp payroll in Switzerland adds staffing-specific layers on top of standard payroll. Here's the breakdown in plain terms.

The mandatory deductions

• AHV/IV/EO — old-age, disability and income-compensation insurance (employer + employee share).
• ALV — unemployment insurance, with a salary cap above which the rate drops and a solidarity levy.
• BVG — occupational pension; mandatory once the annual salary crosses the entry threshold.
• UVG / accident — employer pays non-occupational accident cover; occupational is mandatory.
• Withholding tax (Quellensteuer) — for employees without a C permit, deducted at source by canton.

Holiday pay and the 13th salary

Temps typically accrue 25 days holiday (or more under the CBA) and a 13th monthly salary on every hour worked. These accrue continuously so the payout is always funded.

The staffing CBA (GAV)

The collective agreement sets minimum hourly wages by function and premiums for night, Sunday, weekend and public-holiday work. If a placement is booked below the minimum, that's a compliance problem.

Why automation matters

Manually re-computing these per timesheet is where errors and disputes come from. A platform that holds the rate cards and applies them to approved timesheets keeps every run correct and auditable.