Switzerland

Details

  • Service: Financial Services
  • Industry: Banking
  • Type: Business and industry issue
  • Date: 10/1/2010

Social Security–Employer Audit 

SSA Art. 68 Para. 2 

 

Article 68 of the Federal Act on Old-Age and Survivors’ Insurance (Social Security Act) calls for compensation offices to undergo a periodic audit of compliance with the applicable legal provisions.

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Such audits were further defined in the “Auditor’s Directive on the Execution of Employer Controls” (ADE) and the “Compensation Fund’s Circular on the Execution of the Employer Controls” (CCE) with effect beginning in 1 January 2008; the regulations should be implemented during the current transitional period.

 

Publication in German.

 

Financial Services

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