Employers must pay the same contributions to the responsible compensation office like their domestic help. For the employer, too, the contributions are calculated based on the employee's gross salary.
In addition to the employee's gross monthly wage, employers must pay the following social security contributions and insurance premiums.
- 5.275% for AHV/IV/EO
- 1.1% unemployment insurance (ALV)
- 1.15%-2.83% family compensation fund (contributions vary from canton to canton)
Max. 5% on AHV/IV/EO/ contributions as administrative costs (contributions vary from canton to canton) - 0.5% for compulsory accident insurance, monthly minimum CHF 8.35 (quitt.tarif)
- From CHF 1,890 monthly salary individual BVG contributions, the amount of which depends on the employee's age and salary
If the monthly gross salary is at least CHF 1,890 (or CHF 22,680 annually), you as the employer of foreign employees are obliged to deduct withholding tax on the gross salary and settle it with the cantonal tax administration. The amount of withholding tax is a maximum of 10% of the gross salary and is determined individually on the basis of the rate notification from the cantonal tax administration.
For more information, see the following article: What will be deducted from my employee’s salary if I officially register him/her?