Social security contributions on minor wages

Social security contributions to the OASI, DI, EO, and UI must also be paid for minor salaries. However, there are few exceptions.

Social security contributions for small salaries

As a general rule, AHV/DI/EO and UI contributions must be deducted from every salary payment. This regulation applies unrestrictedly to persons employed in a private household or by dance or theater schools, orchestras, phonographic and audiovisual producers, radio and television, as well as by schools in the artistic field. In all other sectors, there is the possibility to waive the deduction of social security contributions, provided the salary does not exceed CHF 2'300 per year and the employee does not require the payment of contributions. If the lower salary limit of CHF 2'300 per year is exceeded, contributions must be made on the entire salary. Contributions must also be paid on salaries under CHF 2'300 if the employee desires so. Once the employee has opted for the deduction of contributions, the amounts cannot be refunded later. On the other hand, the employee cannot later demand that contributions be levied on salaries that have already been paid.

The principle also applies to accident insurance premiums, that premiums must be deducted from each salary payment. Like the contributions for the OASI/DI/EO and UI, persons working in a private household or employees in the aforementioned activities are obliged to pay the accident insurance premiums. Outside these sectors, there is no obligation to raise premiums if the annual salary is not greater than CHF 2'300.