Employee Social Security Insurance

0 - AHV not mandatory

young people under 18 receive this code.

(SwissSalary recognizes how old the employee is and automatically sets this code correctly -> Validation during Payroll Process)

1 - AHV mandatory

All workers from 1 January of the year following their 17th birthday are subject to contributions.
SwissSalary recognizes how old the employee is and automatically sets this code correctly -> Validation during Payroll Process)

2 - Retiree with allowance

The contribution obligation ends when the normal retirement age is reached and the position is resigned. For men, the normal retirement age is 65 years and for women - 64 years. Persons who have reached the official retirement age and are actively employed continue to pay contributions to the AHV, IV and EO, but not to the Unemployment Insurance (ALV).

A valid tax-free allowance for working age pensioners is 1'400 francs per month or 16'800 francs per year, for which they do not have to pay any contributions. So the contributions will be charged from that part of the earned income, which exceeds CHF 1'400 francs a month or 16'800 francs a year.

If an age pensioner works at the same for several employers, the tax-free allowance applies to each individual employment relationship.

SwissSalary recognizes how old the employee is and automatically sets this code correctly -> Validation during Payroll Process)

3 - Marginal salary

From the definitive wage, that does not exceed the amount of CHF 2'200 per calhendar year per employer, new contributions are levied only at the request of the insured. For people employed in private households, contributions must be paid in all cases.

(This code must be assigned manually, NO automation!)

4 - not insured (special case)

These are people who despite AHV-liable age can be freed from the obligation to contribute (e.g., in Switzerland not insured persons after bilateral EU agreements, foreign expatriates in Switzerland).

(This code must be assigned manually, NO automation!)

0 - ALV not mandatory

young people under 18 receive this code.
(SwissSalary recognizes how old the employee is and automatically sets this code correctly -> Validation during Payroll Process)

1 - ALV mandatory

All workers from 1 January of the year following their 17th birthday are subject to con-tributions.

The contribution obligation ends when the normal retirement age is reached and the position is resigned. For men, the normal retirement age is 65 years and for women - 64 years. Persons who have reached the official retirement age and are actively employed continue to pay contributions to the AHV, IV and EO, but not to the Unemployment Insurance (ALV).

(SwissSalary recognizes how old the employee is and automatically sets this code correctly -> Validation during Payroll Process)

2 - Marginal salary

From the definitive wage, that does not exceed the amount of CHF 2'200 per calendar year per employer, new contributions are levied only at the request of the insured. For people employed in private households, contributions must be paid in all cases.

(This code must be assigned manually, NO automation!)

3 - Not insured (special case)

These are people who despite AHV-liable age can be freed from the obligation to con-tribute (e.g., in Switzerland not insured persons after bilateral EU agreements, foreign expatriates in Switzerland).

(This code must be assigned manually, NO automation!)

0 - not isured

Accident insurance is not mandatory for:

• self-employed persons,

• co-working family members,

- who do not receive any cash wage and do not pay related contributions to social security,

or

- who are related to the farm holder in the ascending or descending line, or

- who are the sons-in-law and daughters-in-law of the farm holder and are expected to take over the management,

• federal officials who are eligible for military insurance,

• members of boards of directors not in active operation for this activity,

• cohabiting partners who are liable to pay AHV contributions in that capacity,

• persons engaged in activities in the public interest, provided that no service contract exists, especially as members of parliaments, authorities and commissions, for this activity.

In Switzerland, resident self-employed people and their not compulsory insured coworking family members can voluntarily insure themselves by the insurer of their personnel. Under certain conditions, this is also possible for the self-employed Swiss citizens or for those who are nationals of the EU Member States or EFTA and are resi-dents in one of these states.

(This code must be assigned manually, NO automation!)

1 - BUV+NBUV insured employer

All employees who work in Switzerland are obligatorily insured against accidents. As employees are regarded people who in the sense of the AHV practise dependent employment.

Obligatorily insured against accidents are also:

• home workers,

• apprentices,

• trainees,

• volunteers,

• people who are active in teaching or workshops for disabled, and

• people who work for an employer for the clarification of career choices (trial ap-prentices).

With code 1, the BUV premium will be paid by the employer and the NBUV premium will be paid by the employee.

(This code must be assigned manually, NO automation!)

2 - BUV+NBUV insured employer

With code 2 all the UVG premiums are taken over by the employer (BUV + NBUV).

(This code must be assigned manually, NO automation!)

3 - only BUV insured

Employees whose weekly working hours at an employer do not amount to  at least 8 hours, are insured only against occupational accidents and occupational diseases, but not against non-occupational accidents.

(Caution: do not suspend coverage of health insurance accident!). Here, accidents on the way to work are regarded as occupational accidents.

(This code must be assigned manually, NO automation!)

0 - not insured

not insured individuals according to the current contract!

(This code must be assigned manually, NO automation!)

1 - Insured % shared

With the code 1, the premiums are shared equally between employee and employer.

(This code must be assigned manually, NO automation!)

2 - insured only employer

With the code 2 all the premiums are taken over exclusively by the employer.

(This code must be assigned manually, NO automation!)

3 - Fixed premium

There will be no percentage deductions and accruals, but the deductions made in wage items table manually.

(This code must be assigned manually, NO automation!)