Family allowances (AF)
As an employer, you are responsible for the payment of family allowance contributions irrespective of whether your employees have any children. The contribution rate may vary depending on the canton. This contribution is entirely your responsibility (except in the Valais canton) and must be paid (by canton) on the basis of the gross salaries you report to the AVS. Our Compensation Fund does not charge any administrative costs.
There are a number of different types of family allowances granted, insofar as the monthly salary is equal to or greater than CHF 597.00 (since 01.01.2021). A child allowance is paid out for every child as from, and including, the child’s month of birth and until its 16th birthday. The allowance can be extended to the age of 20 years for children who are unable to engage in paid employment. An occupational training allowance is paid as from the month following the child’s 16th birthday until the termination of the training, but not beyond the age of 25 years. Depending on the canton, a birth or adoption allowance is granted insofar as the mother has been domiciled in Switzerland during the nine-month period prior to delivery.
HOW TO PROCEED
As an employer, you pay the contributions along with the AVS/AI/APG unemployment-insurance contributions. Concerning the allowances, you are responsible for ensuring that the insured person fills in an allowance claim, insofar as she already has one or several dependent children. A new claim form will have to be filled in for every subsequent birth or adoption. In principle it is our Compensation Fund that decides to grant or refuse an allowance. If it is granted, you pay out the allowance together with the mother’s salary.
FOR FURTHER INFORMATION
LEAFLETS OF THE FEDERAL SOCIAL INSURANCE OFFICE (ONLY IN FRENCH) :
DOCUMENTS FROM THE SOCIAL COMPENSATION FUNDS OF THE CVCI :
1.2 - Membership application for companies