Unemployment insurance (AC)
As an employer, you are responsible for the payment of AC contributions levied on the salaries of persons employed by you. The age limit for contributions is 64 for women and 65 for men. On an annual salary of up to CHF 148,200, the AC contribution rate is 2.2%. If the annual salary is more than 148,200, the AC contribution rate is 1%. As an employer, you will deduct half of the AC contribution (1.1% +0.5% respectively) from your employee’s salary and will then transfer that amount, together with your share (the other half), to the Social Compensation Funds. No administrative costs are due in respect of the AC contributions.
Benefits mainly concern employees who are no longer in employment with you. You may be granted certain allowances and special measures should you no longer be able to ensure your employees’ normal activity, particularly in the following cases:
- In the event of a forced reduction of working hours
- In the event of bad weather conditions
- In the event of insolvency
- In the event of policies and measures relating to the labour market
This information is only a rough guide. We therefore recommend that you get in touch with an unemployment compensation fund as the AVS fund does not pay out unemployment benefits.
HOW TO PROCEED
As an employer, you will pay the AC contributions into the Compensation Fund along with the AVS/AI/APG contributions. The Compensation Fund will fix the provisional contributions on the basis of the payroll reported for the AVS/AI/APG contributions. You should inform us as soon as possible of any major changes during the course of the year (+/- 25%). Our Compensation Fund only takes care of collecting the contributions. To apply for benefits, you must get in touch with an unemployment compensation fund.
FOR FURTHER INFORMATION
LEAFLETS OF THE FEDERAL SOCIAL INSURANCE OFFICE (ONLY IN FRENCH) :
For questions regarding benefits, please contact the unemployment compensation funds or the State Secretariat for Economic Affairs (SECO):
SECO, Direction du travail, Effingerstrasse 1, 3003 Berne
DOCUMENTS FROM THE SOCIAL COMPENSATION FUNDS OF THE CVCI :
1.2 - Membership application for companies