Swiss SME compliance open datasets

Two open, source-linked datasets about small-business compliance in Switzerland, published by Canton Compliance Hub under CC BY 4.0.

Canton Compliance Hub (https://cantoncompliancehub.ch) is a free, multilingual resource that helps Swiss SMEs understand VAT, AHV, payroll, company formation and data-protection obligations across all 26 cantons. These datasets are extracted verbatim from the grounded data layers behind two of its resource pages, with every figure cross-checked against the official government source linked in each row.

Datasets

1. Swiss minimum wage by canton (2026)

data/swiss-minimum-wage-by-canton.csv (flat, English columns) and data/swiss-minimum-wage-by-canton.json (full English, German and French text).

Switzerland has no national minimum wage. This dataset compiles the statutory minimum wage in force across all 26 cantons for 2026, plus the three communal (city) minimums (Zurich, Winterthur, Lucerne). Five cantons set a statutory cantonal minimum (Geneva CHF 24.59, Basel-Stadt CHF 22.20, Jura CHF 21.40, Neuchatel CHF 21.35, Ticino CHF 20.00-20.50); the other 21 have none and set pay floors through sector collective agreements. Source page and full comparison table: https://cantoncompliancehub.ch/resources/swiss-minimum-wage-by-canton

2. Swiss SME compliance-deadline calendar

data/swiss-compliance-calendar.csv and data/swiss-compliance-calendar.json.

A structured calendar of the recurring federal compliance deadlines a small business in Switzerland faces across the year: quarterly VAT/MWST returns, the annual AHV salary declaration, the general meeting and accounts approval for a GmbH or AG, personal and corporate tax returns, and monthly withholding tax plus the 30-day dividend withholding tax. Each row records the cadence, who it applies to, a plain-language description, and the official federal source (ESTV, AHV/IV, KMU Portal, ch.ch). Source page and full calendar: https://cantoncompliancehub.ch/resources/compliance-calendar

Data dictionary + rebuild

data/build_csv.py regenerates both CSVs from the JSON sources (python data/build_csv.py). Column meanings are documented per dataset in the source pages linked above.

Accuracy

Every figure is grounded in the official source linked per row and matches the live site. Minimum-wage figures are indexed yearly in several cantons (Geneva and Neuchatel are CPI-indexed each 1 January), so confirm the current rate with the authority before relying on it. Not legal or tax advice.

License

CC BY 4.0. Reuse is welcome with attribution: