The mandatory contributions funding the Swiss social insurance system, levied on salaries and shared between employer and employee.
They cover the first pillar (AHV, IV, EO), unemployment insurance (ALV), occupational pensions (BVG), accident insurance (UVG) and family allowances. Some are split equally, others fall wholly on the employer.
For the employer they are not simply a deduction but an additional cost: the real cost of an employee is their gross salary plus the employer's share.
