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
- 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
- Which documents do the auditors require for the employer audit?
- What are common errors which auditors have to correct?