Follow

When does the OASI obligation arise and how high are their contribution rates (OASI/ALV/EO/DI)?

General

OASI - Insured - Compulsorily insured:

  • domiciled under civil law in Switzerland or
  • gainfully employed in Switzerland, but domiciled abroad or
    Swiss citizens working abroad, e.g. in the service of the Confederation, for international organizations or organizations subsidized by the Confederation.
  • Special case "Employment in several countries". In principle, the following applies (adoption of EU regulation):

Place-of-employment principal: Means subordination at the place of employment and the principle that one is only subject to social insurance in one country. Your trustee will be happy to assist you in assessing the place-of-employment principle (OASI-subordination), especially if you are employed in several countries.

OASI/DI/EO - Obligation to contribute

  • Obligatory depending on age and status
  • Employees (AN) and employers (AG) in equal shares according to the statutory contribution rate
  • Self-employed persons (SE) decreasing contribution scale (OASI/DI); tax authority assessment basis
  • Inactive persons (NE) e.g. students, early retired persons, world travelers, spouses of retired persons, etc. depending on assets and income; at least CHF 478 max. CHF 23,900 /year.

If an employee earns no less than CHF 2,300.00 per calendar year from an employer (low wage), the employer only settles contributions if the employee expressly requests this (written agreement is advantageous).

Note: No exemption in the private household and cultural sector.

For the following employers, gross annual wages not exceeding CHF 2300.00 are also subject to contributions:

Private household (cleaner, domestic help, babysitter)

Exception:

  • Pocket-money jobs less than CHF 750.00
  • Dance and theatre producers
  • Orchestra
  • Phono and audio vision producers
  • Radio and television
  • Schools in the artistic field

Contribution rates 2018:

2018_AHV-Beitra_ge.jpg

This rates will be available automatically by our software.

Was this article helpful?
0 out of 0 found this helpful
Have more questions? Submit a request