Accident insurance: premiums

The employer pays the premium for occupational, and the employee for non-occupational accidents. Premiums vary according to income and the type of company. 

Who pays the premiums?

Premiums for occupational accident and illness insurance are paid by the employer. Premiums for non-occupational accident insurance are essentially paid by the employee. The employer is liable for the entire premium, but the employees’ share is deducted from their salary.

A provisional premium is calculated, to be paid by the employer. The definitive premium for the past year is calculated on the basis of the annual payroll accounts. This is also used as a basis for the new provisional premium for the following year.

How much are the premiums?

Premiums are calculated as a permillage (‰) of the income subject to compulsory insurance*. They comprise a risk-based net premium and various supplements. For purposes of premium calculation, companies are assigned to various premium tariff categories and levels according to the type of business and specific circumstances.

Further information can be found in the annual overview of applicable social insurance contributions and premiums (available in French/German/Italian).

The income subject to compulsory insurance essentially corresponds to the income used to calculate monetary benefits. The part of the salary exceeding the maximum insured income (currently CHF 148,200) is not taken into account.

Last modification 04.06.2020

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Federal Office of Public Health FOPH
Insurance Supervision Division
Accident Insurance, Accident Prevention and Military Insurance Section
Schwarzenburgstrasse 157
3003 Bern
Tel. +41 58 462 21 11

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