What do I need to consider when making the first salary payments?

You must declare salaries to the OASI compensation office before paying them out. This forms the basis for the salary declaration to other compulsory and voluntary insurance providers.

When you pay salaries, you need to take into account the associated labour costs and ensure your company has sufficient liquidity. OASI contributions, for example, are billed at very short notice as advance contributions for the quarter or year.

Our tip: The salary declaration at the beginning of the year is provisional. The labour cost contributions become due on this basis. You can optimise liquidity by paying out bonuses at the end of the year. The final salary declaration for social security purposes usually takes place in January or February of the following year.