All forms of remuneration that do not pay in money are called payment in kind. In the context of employment in private households this usually includes meals and lodging at the employer’s home (board and lodge). The law prescribes the equivalent value in money of remuneration in form of payment in kind (full board and lodge for example equals CHF 990.- per month).
Just like a regular salary, payment in kind is subject to social security contributions. Payment in kind includes all benefits to the employee that do not exclusively incur out of operational necessity (see out-of pocket expenses).
What are the rates for wages in kind?
- Breakfast per day: CHF 3.50 / per month: CHF 105.—
- Lunch per day: CHF 10.00 / per month: CHF 300.—
- Dinner per day: CHF 8.00 / per month: CHF 240.—
- Lodging per day: CHF 11.50 / per month: CHF 345.—
- Full board and lodging per day: CHF 33.00 / per month: CHF 990.—
Record wages in kind in the contract
You can activate the wages in kind in your customer area in the 3rd step when creating a contract, without entering the amounts. Our system will calculate everything for you when you activate the wages in kind.
Then activate the appropriate fields below to reflect the natural wage correctly.