Employer's social security contributions

The employer's cost clearly exceeds the gross salary. To it are added the employer's share of the federal social insurance schemes, occupational pension contributions, accident insurance and family allowances, plus, where applicable, sickness loss-of-earnings insurance.

The usual order of magnitude sits around fifteen to twenty per cent above gross, with appreciable differences depending on the age of the staff — occupational pension rates rise by age bracket —, on the canton, the compensation fund and the plan chosen.

A collective labour agreement may apply to the sector by operation of law and impose minimum wages and supplements: checking it comes before drawing up the payroll budget.