Registration Obligation (AHV)
Registration with the Swiss social insurance (AHV/AVS) is obligatory for employees, including roles such as student sub-assistants (Unterassistenten).
The registration process for social insurance is typically handled by the employer. If the individual is not yet registered for the AHV, the institution (such as UKBB) undertakes this registration. Once the registration process is complete, the employee will receive an AHV ID.
Cost Distribution and Deductions
Contributions to social insurances are deducted directly from the employee's gross salary by the employer.
1. Cost Sharing and Visibility The costs associated with the compulsory Swiss social insurance (AHV) are split between the employee and the employer. This distribution of costs is clearly detailed on the employee's monthly payslip.
2. Components and Rates Social insurance deductions typically include:
- AHV (Alters- und Hinterlassenenversicherung / Old-Age and Survivors' Insurance).
- ALV (Arbeitslosenversicherung / Unemployment Insurance).
- Pension contributions (Pillar 1/AHV and Pillar 2/BVG).
- Occupational Accident Insurance (BU) and Non-occupational Accident Insurance (NBU).
As an example, for Unterassistenten at the Universitätsspital Zürich (USZ), the gross monthly salary (CHF 1,071.10, as of 2025) is subject to specific deductions:
- AHV: 5.3%.
- ALV: 1.1%.
- Non-occupational/Occupational Accident Insurance (NBU/BU): 0.3865%.
In general, total social insurance deductions (including AHV and ALV) usually amount to just under 10% of the gross salary. These mandatory social security contributions also serve to reduce the amount of income subject to tax.