Revisionsstelle der Ausgleichskassen

What Revisionsstelle der Ausgleichskassen does

Revisionsstelle der Ausgleichskassen (RSA) is a Swiss cooperative (Genossenschaft) headquartered at Räffelstrasse 11 in Zurich, founded in 1944 as a self-help institution for employer controls of the former military compensation funds. The cooperative provides statutory employer audits for AHV (old-age and survivors' insurance), IV (disability insurance), EO (loss-of-earnings compensation), and ALV (unemployment insurance) contribution obligations on behalf of its 64 cooperative members — comprising 42 professional compensation funds, 22 cantonal compensation funds, and the Federal Compensation Fund. RSA is federally recognized under Art. 68b LAVS as an authorized external audit body, and its 42 specialists are distributed across the German-speaking, French-speaking, and Italian-speaking regions of Switzerland, enabling nationwide coverage in all three language regions including Ticino.

The core service is the Arbeitgeberkontrollen (employer audit), a periodic compliance check verifying that employer salary declarations, documentation, and reporting obligations are correct under Swiss social insurance law. Beyond this core mandate, RSA delivers add-on services including Familienzulagen-Kontrollen (family allowance controls), Stiftung FAR Foundation controls (enabling construction-industry workers to retire at age 60), UVG (accident insurance) controls, and AHV legal second opinions on insured status and contribution law matters. RSA does not disclose a proprietary technology platform — operations depend entirely on certified human auditors using specialized credentials (AVS-Suva certified auditors, federally certified social insurance specialists, chartered accountants).

The revenue model is professional services on a time-and-materials basis. Members are billed CHF 125.00 per qualified control hour, plus a CHF 80.00 base administrative fee per engagement, plus expenses charged at cost. Customer acquisition occurs through the cooperative membership structure (members are owners and customers simultaneously) and through direct member engagement; the firm operates as a sales-led, direct field-service organization delivering on-site audits nationally. Pricing is publicly disclosed. No funding rounds, parent company, or subsidiaries exist; governance rests with the Generalversammlung and a six-member Board of Directors.

Name

Revisionsstelle der Ausgleichskassen

Legal name

Revisionsstelle der Ausgleichskassen

Website

https://rsa.ch

Company type

Private

Founded year

1944

Operating status

Operating

Headcount range

11–50 employees

Short description

Revisionsstelle der Ausgleichskassen is a Swiss cooperative that performs federally recognized statutory employer audits for AHV/IV/EO/ALV compliance on behalf of 64 member compensation funds, operating across all language regions with 42 specialist auditors.

Ownership category

akta.pro rank

Product category

Social Insurance Audit Services

NAICS

Other Insurance Related Activities (52429)

SIC

Services-Management Consulting Services (8742)

akta.pro industry

PRIMARYBPAHABAA

Audit & Assurance Services

Business & Public Services/Professional Services (Legal, Accounting, Consulting)/Accounting, Audit & Tax Services

SECONDARYBPAIAEAH

Financial Risk, Controls & Audit (Public Sector)

Business & Public Services/Public Sector & Government Administration/Public Finance, Treasury & Procurement

Keywords

• AHV employer audits
• Social insurance compliance
• Compensation fund audits
• Statutory employer controls
• Family allowance audits

Headquarters

HQ city

Zürich

HQ country

Switzerland

HQ region

Europe

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure

Revenue model

1. Employer Control Services (AHV-Arbeitgeberkontrollen): RSA conducts statutory employer audits for AHV/IV/EO/ALV compliance on behalf of member compensation funds. Revenue is generated through control hours billed at CHF 125.00 per qualified hour plus a base administrative fee of CHF 80.00 and expenses.
2. Specialized Audit Services: Additional services including family allowance controls (FAK), FAR Foundation controls, second legal opinions on AVS law, and UVG (accident insurance) controls, billed on a time-and-materials basis.

Pricing tiers

Go-to-market motion2 records

Distribution channels1 record

Marketing channels2 records

Core offering

Revisionsstelle der Ausgleichskassen is a federally recognized external audit cooperative that conducts statutory employer controls (Arbeitgeberkontrollen) for Swiss AHV/IV/EO/ALV compensation funds, verifying employer compliance with social insurance contribution obligations. The core service is supplemented by family allowance controls, FAR Foundation controls, AHV legal second opinions, and UVG accident insurance controls, delivered by 42 specialists deployed nationwide.

Product overview

Revisionsstelle der Ausgleichskassen (RSA) operates as a single unified service offering — an accredited external audit organization for Swiss social security compensation funds. The core product is the Arbeitgeberkontrollen (Employer Controls/Audits) service, which performs periodic compliance audits on employers regarding AHV/IV/EO/ALV contribution obligations. This core is supplemented by add-on modules including Familienzulagen-Kontrollen (Family Allowance Controls), Stiftung FAR Kontrollen (FAR Foundation Controls), AHV-rechtliche Zweitmeinungen (AHV Legal Second Opinions), and UVG-Kontrollen (Accident Insurance Controls). RSA serves as the partner and extended arm of AVS compensation funds across all of Switzerland.

Differentiator

Problem solved

Functional benefit

Products and services

• Arbeitgeberkontrollen (Employer Controls/Audits) Core audit service performing periodic on-site checks on employers across Switzerland to ensure compliance with AHV (Swiss old-age and survivors' insurance), IV (disability insurance), EO (loss-of-earnings compensation), and ALV (unemployment insurance) contribution obligations. Revisors verify salary declarations, documentation, and proper Abrechnungspflicht (reporting obligations) for AHV/IV/EO/ALV compensation funds.
• Familienzulagen-Kontrollen (Family Allowance Controls) Special audits for family allowance funds (Familienausgleichskassen / FAK) verifying correct contribution payments and benefit disbursements, including verification of lawful determination of family allowance entitlements, proper file management, and documentation compliance.
• Stiftung FAR Kontrollen (FAR Foundation Controls) Audits for the FAR Foundation (Fondation FAR) enabling construction industry workers to retire early at age 60. Performed in German-speaking Switzerland, French-speaking Switzerland, and Ticino. Contribution basis is AHV-liable salary with a UVG-capped maximum.
• AHV-rechtliche Zweitmeinungen (AHV Legal Second Opinions) Internal expert opinions on AVS (old-age insurance) legal questions including insured status and contribution law matters. Services include assessment of social plans, expense regulations, employee participation plans, and professional pension contributions from an AVS perspective. Billed on a time-and-materials basis.
• UVG-Kontrollen (Accident Insurance Controls) Parallel to AHV employer audits, RSA performs UVG (Swiss Accident Insurance Act) controls for various UVG insurers. Often combinable with AHV employer controls since the salary definition largely overlaps between AHV and UVG.

Named customers6 records

Segments2 records

Ideal customer profiles2 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Partnerships

Two partnerships are on record, tiered minor.

• Schweizer Tafel (Table Suisse)minorOthersRSA supports the Swiss Food Bank through a sponsorship (Patenschaft) benefiting the Vicino Luzern institution. Schweizer Tafel collects over 25 tonnes of surplus food daily from retailers and distributes to approximately 500 social institutions including homeless shelters, soup kitchens, and women's refuges. Vicino Luzern operates meal services for elderly people affected by poverty and promotes self-help and social exchange.
• Vicino LuzernminorOthersRSA is godfather (Pate) of Vicino Luzern through its partnership with Schweizer Tafel. Vicino Luzern provides midday meals for elderly people affected by poverty, promotes self-help, and operates open meeting places with the goal of enabling safe and self-determined living at home.

Scale indicators5 records

Recent moves7 records

Expansion highlights4 records

Broad incumbents

• Mazars AG (Switzerland): Mid-tier international audit firm with Swiss presence. Mazars provides audit and advisory services and could compete for AHV-relevant assurance work if the market is opened beyond RSA's cooperative.
• KPMG AG (Switzerland): Big 4 audit firm serving Swiss social insurance and pension clients. KPMG's regulatory advisory and assurance practices compete with RSA in adjacent employer compliance engagements.
• PricewaterhouseCoopers AG (Switzerland): Big 4 audit firm in Switzerland. While PwC operates broadly across all industries, it provides audit, assurance, and compliance services to Swiss compensation funds and could enter RSA's niche if regulatory access is broadened.
• Ernst & Young AG (Switzerland): Global Big 4 firm with a Swiss practice. EY provides audit and advisory services to social insurance and corporate clients, representing a potential competitor if the AVS employer audit market is deregulated.
• BDO AG (Switzerland): Top-5 Swiss audit firm with fiduciary and audit services. BDO serves SMEs and social insurance-adjacent clients, making it a credible alternative audit provider if RSA's regulatory moat weakens.
• Grant Thornton AG (Switzerland): International mid-tier audit and advisory firm with Swiss operations. Provides assurance services to Swiss companies and could compete in employer compliance audits if regulatory access broadens.
• Deloitte AG (Switzerland): Big 4 audit firm with strong Swiss pension and social insurance practice. Deloitte's regulatory and compliance advisory capabilities overlap with RSA's specialized audit mandates.

Others

• EXPERTsuisse: Swiss professional association for auditors, tax advisors, and fiduciary experts. EXPERTsuisse sets standards and accredits Swiss auditors — relevant ecosystem participant for RSA's federally certified auditors.
• Treuhand Suisse: Swiss association of fiduciary and audit professionals. Represents the broader fiduciary community that could theoretically compete with RSA if employer audit mandates are extended to non-specialist firms.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat3 records

Key risks6 records

Key highlights7 records

Customer concentration

• LinkedInlinkedin.com/company/revisionsstelle-der-ausgleichskassen

Revenue estimate

Valuation estimate

Number of profiles

Profiles9 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Revisionsstelle der Ausgleichskassen