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Invalidity insurance (AI)


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 reported annual salaries.


In principle, all insured persons who as a result of an injury are partially or completely unable to continue in gainful employment are entitled to a disability pension. Before applying for a pension, together with the AI Office you should examine measures for early detection and preventive action. As a rule, the AI pays a daily allowance to insured persons over 18 years of age who have an incapacity for work equal to or greater than 50%, and who undergo rehabilitation. The insured person is entitled to an allowance if the disability causes work incapacity of at least 40%, on average, for one year. The allowance is paid at the earliest six months after the insured person has applied for a pension. To apply for a pension or request advice on behalf of the employee concerned, you should contact the AI office.


In order to pay the contributions you must first register with the CVCI and the Compensation Funds. Once affiliated, your provisional contributions will be calculated on the basis of your estimate of the annual payroll. 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 under CHF 200,000 and monthly if it is greater (2.01). 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.