Home   For employers   Employer audit   What are common errors which auditors have to correct? 
What are common errors which auditors have to correct?

Salary components which are not on the statement

Examples: cleaners' salaries, remuneration of members of the Board of Directors, commissions, wages in kind, fringe benefits, salary components which are described and entered as expenses; personal use of company vehicles, extra pay

Salary components which are incorrectly listed on the statement

Examples: apprentices' salaries, wages in kind, short time, bad weather compensation, daily cash benefits in case of illness or accident

Employees not on the list

Examples: temporary workers, employed family members, domestic staff, apprentices, old-age pensioners, members of the Board of Directors, freelancers and external consultants who are not considered self-employed within the meaning of OASI

Our tips:

  • Have your regulations on expenses approved by the cantonal tax authority
  • Please note that daily cash benefits in case of accident or illness are not part of the salary which is subject to OASI

Related topics
Address
AUSGLEICHSKASSE WIRTSCHAFTSKAMMER BASELLAND
Viaduktstr. 42
4002 Basle
Telephone 061 285 22 22
Telefax 061 285 22 33
E-mail info.ak114@ak40.ch
Opening hours
Counter
08:30-11:45 13:30-16:30
Phone reception
07:45-12:00 13:30-17:00