The share of social insurance contributions borne by the employer, on top of the gross salary paid to the employee.
For 2026 this includes AHV/IV/EO at 5.3%, ALV at 1.1% up to CHF 148,200, at least half of the BVG contribution, occupational accident insurance in full, and family allowance contributions, which vary by canton.
In total, employer contributions typically add somewhere between 15% and 20% on top of gross salary. That is the gap between what an employee costs and what their contract says.
