CONTRIBUTIONS
As an employer, you are responsible for the payment of social contributions in respect of all your employees, as from 1st January following their 17th birthday, and in respect of any self-employed persons working for you who have not been declared to a social security institution. The obligation terminates when your employees reach retirement age and cease all gainful employment. For administrative purposes, the AVS/AI/APG contributions are grouped together at an overall rate of 10.60%, of which half (5.30%) is contributed by the employee and half by you. Within this overall rate, AVS is 8.7%, AI is 1.4%, and APG is 0.50%. In addition, there is a contribution to the Compensation Fund’s administrative costs (between 0.02% and 0.175% of the payroll), calculated on the basis of r
ALLOWANCES
Paternity benefits are paid to all male employees who, at the time of their child’s birth, can prove having been insured for at least nine months prior to the birth and having been gainfully employed (or having received a subsidy for loss of earnings) for at least five months during that period. Entitlement to paternity benefits begins on the day of the child’s birth and expires upon receipt of 14 daily allowances, at the latest six months after the birth. Paternity benefit requests must be signed by you and your employee, the same way you will, in principle, be responsible for ensuring that salary is paid during paternity leave. As such, our Fund will award paternity benefits directly to you, amounting to 80% of the average income and up to CHF 196.00 per day.
Paternity leave can be taken on a daily basis (after 5 days, 2 additional days are compensated) or weekly basis (5 working days + 2 additional paid days), or a combination of the two. At the most, paternity leave will amount to 10 working days and, twice, additional 2-day compensation.
Paternity benefits are paid retroactively, once the beneficiary has taken their last day of paternity leave.
HOW TO PROCEED
In order to pay the contributions, you must first register with the CVCI and our Social Compensation Funds. Once affiliated, your provisional contributions will be fixed on the basis of your annual payroll estimate. You should inform us of any major changes during the course of the year (+/- 25%). The provisional contributions are payable on a quarterly basis if the payroll is below CHF 200,000 and monthly if it is greater. In the case of late receipt of your statement of account or late payment, a default interest of 5% will be charged. At the end of the year, you will be sent a statement of account which will set real salary payments for the year under consideration against the provisional contributions. For the difference you will either be invoiced, or a credit note will be deducted from your next contribution payment. As an employer, you are responsible for the payment of AVS contributions in respect of all your employees, and you are subject to periodic checks.
FOR FURTHER INFORMATION
LEAFLETS OF THE FEDERAL SOCIAL INSURANCE OFFICE :
2.04 - Cotisations à l’AVS, à l’AI, aux APG et à l’AC sur les salaires minimes (Only in french)
6.04 - Allowance for the other parent (father or mother's wife)
DOCUMENTS FROM THE SOCIAL COMPENSATION FUNDS OF THE CVCI :
1.2 - Membership application for companies
1.1 - CVCI Membership application
OTHER DOCUMENTS :
318.747 - Other Parent Allowance Application Form
318.748 - Supplementary Other Parent Allowance Application Form