Services for NGOs

Health insurance provides benefits in the event of illness, accident (if no accident insurance covers it) and maternity. It is compulsory, so anyone domiciled in Switzerland must take out health care insurance within three months of taking up residence or being born in Switzerland.

Accident insurance (AA in French) is compulsory for all employees working in Switzerland. They are compulsorily insured against work-related accidents and illnesses. A person is considered to be an employee when they carry out a dependent gainful activity as defined by the AVS. It is optional for the self-employed. Are also compulsorily insured:

• people who work from home,
• apprentices,
• interns,
• volunteers (charity work),
• people working in trade schools or sheltered workshops,
• persons exercising an activity with an employer for the purpose of choosing a profession (professional orientation course).

The accident insurance (AA) compensates for damage suffered in the event of illness for professional reasons or a professional accident. The AA provides benefits in the form of medical treatment and financial support.
Premiums for compulsory insurance against occupational accidents and diseases are paid by the employer; those of the compulsory insurance against non-occupational accidents are the responsibility of the employee. The employer deducts the latter’s share from the salary and pays all the premiums. Premiums vary according to the income of the insured and the type of business.

Contribution to the following social security schemes is compulsory:

• Old-age and survivors’ insurance (AVS).
• Disability insurance (AI).
• Income compensation allowance (APG).
• Unemployment insurance (AC).
• Family allowances (AF).
• Cantonal maternity insurance (AMat).

AVS / AI / APG / AC / AF / Amat contribution: status as of 1 January 2024 of the following indicative rates ( reference: Office Cantonal des Assurances Sociales ):

(1) Nous appliquons un taux plus bas si le revenu annuel est inférieur à 58’800 francs
(2) Montant annuel à payer réparti en quatre versements
(3) Cotisations calculées sur le revenu soumis à l’AVS/AI/APG, jusqu’à un revenu annuel déterminant de 148’200 francs
(4) Dégressive en fonction de la masse salariale 2024 :

• 0.082% pour une masse salariale jusqu’à 2,5 millions de francs
• 0,065% pour une masse salariale comprise entre 2,5 et 10 millions de francs
• 0,0497% pour une masse salariale comprise entre 10 et 50 millions de francs
• 0,0396% pour une masse salariale dès 50 millions de francs

Non-occupational accident insurance covers the financial consequences of accidents that do not take place at work. All employees active in Switzerland are compulsorily insured against non-occupational accidents, home-to-work travel included, if they work at least 8 hours per week with the same employer. The latter may demand the premiums for non-occupational accident insurance from their employee.

For employees who work less than 8 hours per week, non-occupational accidents are not insured (exception: for these employees, accidents on the home-work journey are insured with the occupational accident insurance). However, to be well covered, these people must insure the risk of accident with their compulsory health insurance fund.

Military insurance covers costs in the event of illness or accident occurring during missions in the service of security and peace. The activities insured are military service and civil protection, civil service, actions in the Swiss humanitarian aid corps, peacekeeping actions and assistance of the Confederation.

Military insurance covers the costs of treatment in the event of illness and accident as well as the costs resulting from rehabilitation measures; it allocates daily allowances and annuities in the event of loss of earnings and covers the risks of disability and death. These services are financed by the budget of the confederation and are not subject to any obligation to contribute.

Occupational pension (PP) is the 2nd pillar of social insurance. It must give the insured the possibility of maintaining in an appropriate manner their standard of living prior to retirement. The objective of the PP is to reach – by adding the PP to the AVS/AI pension – 60% of the last salary.

In addition, the 2nd pillar covers the risks of death and disability. Any employee also insured for AVS who receives an annual salary of more than 21,510 francs from the same employer is insured under the PP.

There is also private provision, which encourages individual savings. It is not compulsory and is complementary to the AVS and to the 2nd pillar.