Income compensation allowances (APG)

If you are employed, you need not worry about your social security contributions as it is your employer’s responsibility to pay them into our Compensation Fund.  For administrative purposes, AVS/AI/APG contributions are taken together at an overall rate of 10.60%.  Within this overall rate, AVS is 8.7%, AI is 1.4% and APG is 0.50%. Your employer will deduct from your gross salary a part of the contributions due (5.30%) and will pay in himself an identical share (5.30%).  The obligation terminates when you reach retirement age and cease all gainful employment.  If you carry on working, contributions will be levied after deduction of an exemption of CHF 1,400 per month or CHF 16,800 per year.  

When you are in service (military, civil defence, Red Cross or community service; Youth and Sport instructor courses; young shooter instructor courses), you are entitled to income compensation.  In principle, during the entire period at recruit school the allowance is fixed at CHF 69 per day.  For regular service (after recruit school) the allowance is 80% of average income earned before service, but not more than CHF 220 per day. If your employer continues to pay your salary, he receives your allowance in compensation.  Otherwise we pay the allowance directly to you.

We do not have the APG forms.  The person in charge of the service will provide the APG application form for you to fill in and hand in to your employer.  If you are unemployed, or if you were engaged in paid employment during your studies, you must hand it in to your last employer who will pass it on to his/her AVS compensation fund office. If you gainfully employed, and at the same time work in a self-employed capacity, you should ask your employer for a salary certificate and hand it in to us together with the APG application.  Our Compensation Fund cannot pay out an allowance if the APG card is not duly filled out.