Every business has to be insured at a social insurance institution. This includes all employees over the age of 18. In addition, the owner of the individual company as well as the employees of the collective and limited partnership must be insured. This is usually the cantonal fund, e.g. the social insurance institution of Canton Zürich. Some business sectors have their own specific social security institutions.
The social insurance institutions deduct the AHV as well as the family compensation fund (which is a social fund ensuring child benefits).
The unemployment insurance premiums are deducted by the social insurance institution.
The unemployment insurance premiums are deducted by the social insurance institution.
AHV fund premiums are all the same, except for the family compensation fund (FAK) in some cases.