Handbook for Investors. Business location in Switzerland.

Fig. 41: Overview of compulsory contributions
Insurance Employee Employer Self-employed Not gainfully employed
Old age and survivors’ 4.2 % of earned income 4.2 % of earned income max. 7.8 % CHF 370 – 8,409 per year
insurance (OASI)
Disability insurance (DI) 0.7 % of earned income 0.7 % of earned income max. 1.4 % CHF 62 – 1,400 per year
Compensation for loss 0.15 % of earned income 0.15 % of earned income max. 0.3 % CHF 13 – 300 per year
of income and maternity
benefits
Occupational accidents none as a ‰ of insured earnings
(varies from company
to company)
voluntary, insured under
mandatory health insurance
voluntary, insured under
mandatory health insurance
Non-occupational
accidents
as a ‰ of insured
earnings (varies from
company to company)
none
voluntary, insured under
mandatory health insurance
voluntary, insured
under mandatory health
insurance; unemployed
persons 43.70 ‰
Health insurance per capita none (voluntary if at all) per capita per capita
Unemployment insurance 1 % of insured earnings 1 % of insured earnings (not insurable)
none
(max. CHF 10,500 per
month, gross)
(max. CHF 10,500 per
month, gross)
Occupational pension max. 50 % of premiums. min. 50 % of the premiums.
(not insurable)
none
fund
Amount depends on
insurance provisions Amount depends
on insurance provisions
Family allowances none generally 2 % of salaries
(federal law)
only mandatory in
Appenzell Ausserrhoden
and Geneva
Advice for SMEs
SME information portal
www.bsv.admin.ch
Languages: German, French, Italian
www.kmu.admin.ch
Languages: German, French, Italian
76 Handbook for Investors 2010