master of advanced studies
in international taxation
COVID-19 – social insurances
In the context of the current pandemic and its economic and financial consequences, temporary adjustments have been announced in the context of social insurances.
It should be noted that only measures in the field of social insurances are presented here, to the exclusion of other legal measures, in particular in the field of company law, or federal and/or cantonal financial aid possibilities, which would go beyond the scope of this contribution. However, we remain at your disposal to answer your questions in these areas as well, or to assist you in your administrative procedures.
Federal measures : SECO – a package of measures to limit the economic impact
80 % of average income realized before interruption of gainful activity, capped
Employees ans self-employed persons:
- Childcare by third parties no longer possible
- Closure of establishment per COVID-19 Ordinance 2
- Cancellation of event per COVID-19 Ordinance 2
- Hardship cases
- Employers (legal entities and partnerships)
- 80% of insured earnings
- Period of 6 months renewable up to 12 months
What does not change:
Social contributions remain due on the salary corresponding to the normal work schedule.
- Temporary general waiver (from 21 March 2020 until 30 June 2020) of default interest on all unpaid contributions (art. 41 bis par. 1 ter RAVS);
- Possibility to ask for deferment of payment of social security contributions from 21 March 2020 until 20 September 2020 (art. 34b RAVS) ;
- Temporary waiver (from date of deferment until 20 September 2020) of default interest on contributions for which deferment has been granted (art 41 bis par. 1 bis RAVS) ;
- Temporary waiver (from 21 March 2020 until 30 June 2020) of delivery of reminders for unpaid contributions ;
- Possibility to request an adjustment of the 2020 instalments (variation of the total payroll resp. turnover).
What does not change:
Social security contributions remain due.
Workers subject to Swiss social security legislation in ordinary circumstances temporarily exercising their gainful activity at home (e.g. border workers).
Temporary option (from 26 March 2020 until 26 September 2020) to make use of employer’s contributions reserves to pay employees’ pension fund contributions.
Cantonal measures – Geneva :