Costs
Employers must pay the social security contributions for which they are responsible, the social security contributions for their employee that they will have withheld from his/her wage (difference between the gross and net wages) and administrative fees.
Administrative fees
Chèque service bills administrative fees at 5.98% for contracts of under 8 working hours per week and at 5.48% for contracts of 8 working hours or more per week. Fees can amount to a maximum of CHF 2'200.- per contract and per year.
Social contribution rates
The rates applied are federal and cantonal rates. They may vary from year to year. As far as other insurance schemes are concerned, Chèque service has agreed collective contracts in its name with the following companies: SUVA for accident insurance (LAA); La Bâloise for occupational pension fund (LPP); and Helsana for insurance for loss of income due to illness (APGM).
Mandatory insurance
Employer's social charges
(% of gross salary)
(% of gross salary)
Employee's social charges
(% of gross salary)
(% of gross salary)
Total
Old Age and Survivor’s Insurance (AVS)
Invalidity Insurance (AI)
Insurance for loss of income (APG)
Invalidity Insurance (AI)
Insurance for loss of income (APG)
5.300
5.300
10.60
Unemployment Insurance (AC)
1.10
1.10
2.20
Maternity Insurance (AMat)
0.038
0.038
0.076
Family allowance (AF)
2.28
-
2.28
Early Childhood Contribution (CPE)
0.07
-
0.07
Professional Training Tax (TFP)
0.0396
-
0.0396
Occupational Accident Insurance (AAP)
0.4484
-
0.4484
Non-Occupational Accident Insurance (AANP)
-
1.08
1.08
Insurance for loss of income due to illness (APGM)
0.9105
0.9105
1.8210
Administrative fees
5.48 or 5.98
-
5.48 or 5.98
Total contributions without AANP
(for less than 8 hours of work per week)
23.5150
Total contributions with AANP
(for 8 hours or more per week)
24.0950
Other kinds of insurance
Contributions to a 2nd pillar occupational pension (known as LPP) are mandatory for employees who receive monthly gross wages in excess of CHF 1'837.50 (CHF 22'050.- annually) from the same employer for contracts exceeding 3 months. The rates to apply depend on the employee’s age. Chèque service does not apply a coordination deduction (contribution from the first franc).
Social security contributions for the employer
(% of gross wages)
(% of gross wages)
Social security contributions for the employee
(% of gross wages)
(% of gross wages)
Total
LPP: 18 - 24 years old
2.00
2.00
4.00
LPP: 25 - 34 years old
4.50
4.50
9.00
LPP: 35 - 44 years old
5.00
5.00
10.00
LPP: 45 - 65 years old
7.00
7.00
14.00
Minimum wages
The standard employment contract for full-time and part-time workers in a domestic context (CTT J 1 50.03, Art. 10) sets the following minimum wages for people without specific qualifications.
Other minimum wages exist for employees with qualification such as CFC or AFC.
Minimum hourly wages without qualification
Vacation not included*
Vacation included**
(4 weeks)
(4 weeks)
Vacation included**
(5 weeks)
(5 weeks)
Gross wages
CHF 24.32
CHF 26.35
CHF 26.91
* Vacation not included in wages, wages are paid during the employee's vacation
** Vacation are included in wages, no wages are paid during the employee's vacation
Minimum hourly wages with qualification (AFP) or 4 years experience
Vacation not included*
Vacation included**
(4 weeks)
(4 weeks)
Vacation included**
(5 weeks)
(5 weeks)
Gross wages
CHF 24.58
CHF 26.63
CHF 27.20
* Vacation not included in wages, wages are paid during the employee's vacation
** Vacation are included in wages, no wages are paid during the employee's vacation
