Employee benefits

In Switzerland, employee benefits include mandatory elements such as social insurance contributions, accident insurance, occupational pensions for eligible employees, paid holidays and statutory leave. Employers may add supplementary benefits, including additional pension coverage, daily sickness benefits insurance, family-friendly leave, transport allowances, bonuses or employee share plans. The legal treatment depends on whether a benefit is statutory, contractual, discretionary or governed by a collective agreement. Benefits can affect salary calculations, termination rights, tax treatment and equality obligations.