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Principle of Insurance - Excel by gqk65242

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									      LIS variable      V2 Mandatory Employer Contributions
       Contents         Employer contribution
(national programmes)   NB: THIS VARIABLE IS NOT AVAILABLE IN ORIGINAL SURVEY
     Legislation
      Coverage          All employers.
                        Accidents and Occupational Diseases Insurance (only benefits for occupational accidents and
                        diseases)
                        Old-age and survivors Insurance - AVS / AHV
      Beneficiary
                        Invalidity Insurance - AI / HI
(financed programmes)
                        Occupational Benefit Plans - PP
                        Family allowances (Federal system for agriculturers and cantonal systems)
                        Unemployment Insurance
Basis of assessement    Wages.
                        Accidents and Occupational Diseases Insurance: net premium rates (corresponding to risk, plus
                        supplmeents for administrative expenses, prevention, etc.) vary between 0.41 and 171.93 per mil of
                        insured salary according to the classification of the business (according to the degree of risk and the
                        specific circumstances of each business); maximum insured salary: CHF 97,200 a year.
                        Old-age and survivors Insurance: 4.2% of the income (no upper limit).
                        Invalidity Insurance: 0.7% of the income (no upper limit).
        Rate            Occupational Benefit Plans: contributions vary between 7 and 18% (depending on age and gender,
                        according to the regulations of provident institutions, which should in ancase honour their
                        commitments) on income between CHF 24,120 and 72,360; the sum of the contributions of the
                        employer should at least be equal to the sum of the contributions of his employees.
                        Family allowances: 2% of the salary (in cash and in kind) in the Federal system, and from 0.1 to 5%
                        of the salary, according to the funds, in the cantonal systems.
                        Unemployment Insurance: 1% of the insured salary, up to a maximum insured salary of CHF
                        97,200 per year.
     Collection         By withdrawal.
    LIS variable      V11 Income Taxes
                      Direct federal tax (direkte Bundessteuer / impôt fédéral direct)
                      Cantonal income and wealth taxes (kantonale Einkommens- und Vermögerssteuern / impôts
     Contents
                      cantonaux sur le revenu et la fortune)
(national schemes)
                      Municipal income and wealth taxes (kommunale Einkommens- und Vermögerssteuern / impôts
                      communaux sur le revenu et la fortune)
    Legislation
     Coverage
    Beneficiary       The Confederation, the cantons and the comunes.
                                               Taxable income comprises the sum of all types of income (e.g. from
                                               gainful employment, self-employment or net wealth, including family
                           Income taxes
                                               allowances) less various allowances for general and business expenses
                                               and social security contributions.
Basis of assessment                            Net wealth tax is based on the cash value of the rights held by the
                                               taxpayer as owner or beneficiary of receivables, investments and
                           Wealth taxes        (movable and immovable) assets. Normally, only net wealth is taxable,
                                               i.e. assets minus liabilities. To put it briefly, a tax is imposed on assets
                                               calculated in francs, less debts.
                           Income taxes
    Exemptions
                           Wealth taxes
                                               Swiss tax legislation permits various types of allowances. The items for
                                               which allowances can be claimed and the maximum amounts that can
                                               be claimed very from one canton to another. There are three different
                                               types of allowance:
                                               Allowances for business expenses: these are allowances for costs
                                               incurred directly in generating income (e.g. production costs, interest on
                                               business debts).
                                               General allowances: the general allowances are deductions for costs
                           Income taxes
                                               relating to social policy (contributions to the Federal Old-Age and
                                               Survivors' Insurance/Federal Disability Insurance schemes, health
                                               insurance, pension contributions, etc.), donations to charitable
                                               institutions and (to a certain extent) interest payable on private debts.
    Deductions                                 Personal allowances: these are allowances made to adjust income
                                               taxes to factors affecting the taxpayer's individual financial situation.
                                               Factors taken into account are: marital status, number of children or
                                               other dependents, disability that reduces income or the ability to work.
                                                  Net wealth tax is levied on the taxpayer's entire net wealth after
                                                  deduction of the allowances set in the relevant tax legislation (debts,
                                                  personal allowances).
                                                  Allowances for debt: debts can be deducted from total wealth (within the
                            Wealth taxes          framework of cantonal legislation).
                                                  Personal allowances: most cantons permit tax deductions to reflect
                                                  personal circumstances, e.g. allowances for children, special allowances
                                                  for older taxpayers. The allowances and exact regulations vary from one
                                                  canton to another.
                      For both federal and contonal tax, the tax unit is the joint family income; there are three possible
                      units:
     Tax unit         - single tax-payer (without children)
                      - single tax-payer (with children)
                      - married tax-payers (with or without children).
                                                  The tax schedules of both the direct federal tax and the cantonal taxes,
                            Income taxes          have several income brackets (13 or 15 accordint to the type of tax unit),
       Rate
                                                  and the rates vary between 0 and 13%.
                             Wealth taxes
                      In Switzerland, taxes on income and net wealth are assessed on the basis of a tax declaration.
                      Every person liable to pay taxes receives a tax form that has to be completed accurately and in full
                      (self-assessment system). The tax declaration normally has to be submitted to the relevant
    Collection
                      authorities within 30 days. If you miss this deadline, you will be sent a reminder setting a new
                      deadline. If the tax declaration is still not submitted, the tax liability will be estimated by the relevant
                      authorities.
     LIS variable       V13 Mandatory Employee Contributions
       Contents         Social security contributions of employees, self-employed and those not engaged in paid
(national programmes)   employment
      Legislation
       Coverage         All employees.
                        Sickness and Maternity Insurance (mandatory health care and voluntary daily allowances)
                        Accidents and Occupational Diseases Insurance (only benefits for non-occupational accidents are
                        financed by employees contributions)
      Beneficiary       Old-age and survivors Insurance - AVS / AHV
(financed programmes)   Invalidity Insurance - AI / HI
                        Occupational Benefit Plans - PP
                        Family allowances (one cantonal system only)
                        Unemployment Insurance
Basis of assessement    Insured salary.
                        Sickness and maternity Insurance: the insurer fixes the premiums to be paid by those it insures
                        (thier amount, which must be the same for all insured in the same region, must be approved by the
                        Federal Office of Public Health); premiums for (optional) daily allowances are separate and may
                        depend on benefits and age of insured (but not on other circumstences).
                        Accidents and Occupational Diseases Insurance: the basic gross premium rates of the National
                        Fund for Accident Insurance (CNA) vary between 16.7 and 27.2 per mil, and net premiums of other
                        insurers vary between 9.3 and 19.26 per mil of the insured salary (the maximum insured salary is
                        CHF 97,200 a year); unemployed persons contribute with 43.9 per mil (29.3 directly withdrawn from
        Rate            their daily allowance, and the remaining 16.6 financed by the compensation fund of the
                        unemployment).
                        Old-age and survivors Insurance: 4.2% of the income (no upper limit) for employees, 7.8% for self-
                        employed (reduction to 4.2% if nnual income is below CHF 51,600), flat-rate amount varying
                        according to social conditions between CHF 353 and 8,400 for those not engaged in paid
                        employment.
                        Invalidity Insurance: 0.7% of tte income (no upper limit) for the employees, 1.4% for the self-
                        employed (reduction on a digressive scale), and a flat-rate amount varying according to social
                        conditions between CHF 59 and 1,400 a year for those not angaged in paid employment.
     Collection         Occupational Benefit Plans: contributions vary between 7 and 18% (depending on age and gender,
                        By withdrawal.
      LIS variable        V16 Sickness benefits
                          Daily allowances from Sickness Insurance (Taggelder von Kranken- und Unfallkassen) for:
        Contents
                          - sickness (incapacity to work)
 (national programmes)
                          - maternity
                          First law: 1911.
      Legislation         Current legislation: Federal Law on Sickness Insurance, 18 March 1994 (LAMal); Federal Law on
                          General Provisions concerning Legislation on Social Insurances, 6 October 2000 (LPGA).
                          Voluntary social insurance system for all persons living in Switzerland and involverd in gainful
                          activity, over age 15 and less than 65.
       Coverage           An individual contract of employment, a standard contract of employment or a collective labour
                          market agreement may make such insurance mandatory; in this case, the daily allowance insurance
                          may be taken out as a collective insurance contract.

                                                   Must have an impairment to physical, mental or psychological health
                                                   which requires medical examination or tretment and results in incapacity
                          Sickness daily allowance
                                                   to work; the cover may be limited to sickness only (and not accident).
 Qualifying conditions                             No qualifying period required.

                                                      Insured women must have been covered by the insurance for at least 270
                          Maternity daily allowance
                                                      days before delivery without an interruption exceeding three months.
                                                    Waiting period: in the absence of an agreement to the contrary, this
                                                    benefit becomes payable on the third day following the onset of hte
                                                    sickness; payment may be delayed on condition that hte premium is
                          Sickness daily allowance reduced accordingly.
                                                    Duration: up to at least 720 days in a period of 900 days.
       Benefits
                                                    Amount: the insurer reaches an agreement with the insured persons on
                                                    the amount of daily allowance to be insured.
                                                    Duration: 16 weeks of which at least 8 must be following delivery.
                          Maternity daily allowance Amount: the insurer reaches an agreement with the insured persons on
                                                    the amount of daily allowance to be insured.
Accumulation with other
       income             No restrictions.
     Adjustment           Not applicable.
                                                      Premiums to be paid by the insured persons, varying depending on the
                             Financing principle
                                                      fund, benefits for the insured, age of entry and the region.
       Financing
                                  Taxation
                                Contributions
      LIS variable        V17S1 Short-term occupational injury and disease benefits"
                          Daily cash benefit (Taggelder / indemnités journalières) from Occupational Accidents and Diseases
       Contents           Insurance (SUVA - Unfall und Berufskrankheiten / AA - Assurance Accidents)
(national programmes)     NB: for completeness here are also described the other benefits from SUVA / AA (which it is
                          not clear in which variable they are)
                          First law: 1911 (effective 1918).
      Legislation         Current basic legislation: Federal Law on Accident Insurance, 20 March 1981 (LAA), Federal Law on
                          General Provisions concerning Legislation on Social Insurance, 6 October 2000 (LPGA).
                          Compulsory insurance for all employed persons (persons performing a gainful activity in the sense of
                          the LAVS, see V19S1) working in Switzerland, as well as for all unemployed persons who satisfy the
       Coverage           conditions contained in Art. 8 of the Federal Law on Unemployment Insurance of 25 June 1982 (see
                          V21S1).
                          Voluntary insurance for self-employed persons domiciled in Switzerland.

                                                     Daily cash benefits are payable in case of accidents (both occupational
                                                     and non), and occupational diseases. No minimum qualifying period
                                                     required.
                                                     Accident: any unexpected and involuntary injury to the human body
                                                     resulting from an extraordinary external cause which is harmful to physical,
                                                     mental or psychological health or which leads to death; it can be
                                                     occupational (if the insured person is victim of it while carrying out duties at
                                                     the behest of his or her employer or in the latter's interest, and when he or
                            Temporary incapacity
                                                     she is at his or her place of employment or in a danger zone related to his
                                                     or her employment) or non-occupational (any other accident, including
                                                     those on the way to and from work).
                                                     Occupational disease: any disease due exclusively or mainly to harmful
                                                     substances or certain types of work (list of substances and types of work)
                                                     while the insured person is engaged in his or her employment, as well as
                                                     any other disease which may be proved to be due exclusively or mainly to
                                                     the professional duties of hte insured person (general clause).

                                                     An invalidity pension is payable when the insured perons has a degree of
                                                     nvalidity of at least 10%.
                                                     Invalidity: full or partial earnings incapacity, presumed to be permanent or
                                                     of long duration.
                                                     Earnings incapacity: any reduction of all or part of the insured person's
                                                     earnings possibilites in a balanced labour market that comes into
 Qualifying conditions                               consideration, if this reduction results from physical, mental or
                                                     psychological impairment and perssists after completion of hte required
                                                     treatments and rehabilitation measures.
                            Permanent incapacity     Lump-sum benefit: when it may be assumed from the nature of the
                                                     accident and hte behaviour of hte insured person that he or she will recover
                                                     his or her earnings capacity if he or she receives a single benefit, periodic
                                                     benefits cease to be paid and hte insured person receives a lump-sum
                                                     benefit.
                                                     Integrity allowance: lum-sum awarded in addition to invalidity pension in
                                                     case of long-lasting injury.
                                                     Helplessness allowance: payable when a person has permanent need of
                                                     the help of a third party or personal supervision to carry out basic evryday
                                                     activites because of health impairment.

                                                     A surviving spouse pension is payable to:
                                                     - widow/ers who, on the death of hteir spouse, have one or several children
                                                     entitled to a pension or who are disabled to teh extent of at leat 2/3;
                                                     - widow/ers who have one or several children not entitled any more to a
                                                     pension or who have completed their 45th year;
                                    Death
                                                     - divorecd spouses if threre was obligation to pay alimony from the
                                                     deceased insured person.
                                                     A lump-sum benefit may be granted to the surviving spouse instead of the
                                                     pension.
                                                     An orphan pension is payable to orphans of father and/or mother.


                                                     Waiting period: 2 days.
                                                     Duration: from the 3rd day after an accident occurs, until when the insured
                                                     person has recovered his or her full working capacity, or when a pension is
                                                     paid, or when the insured person dies.
                                                     Amount: 80% of the insured salary if totally disabled (work incapacity over
                            Temporary incapacity     50%); if incapacity is only partial, there is a proportional reduction (half
                                                     benefit if 26-50%, no benefit if 25% or less); in case of hospital stays, there
                                                     may be a reduction fo rparticipation in living expenses, except for the
                                                     insured persons responsible for their children who are minors or who are
                                                     engaged in studies or apprenticeship.
                                                     Insured salary: last salary which the insured person received before the
                                                     accident; this salary is converted in an annual salary and divided by 365.
                                                     Duration: payable from when it is no lnger reasonable to expect a
                                                     substantial improvement in teh condition of hte insured person from
                                                     continuation of medical treatment, and after completion of any necessary
                                                     rehabilitation measure, until when the pension is replaced in its entirety by a
                                                     lump-sum benefit, or when it is repurchased, or when the insured person
                                                     dies.
                                                     Amount: 80% of the insured salary in case of full invalidity; proportional
                                                     reduction in case of partial invalidity.
       Benefits             Permanent incapacity     Insured salary: the salary which the insured person received during hte
                                                     year preceding the accident.
                                                     Lump-sum benefit: lump-sum of up to a maximum of three times the
                                                     annual insured salary.
                                                     Integrity allowance: lump-sum graded according to the severity of hte
                                                     damage to integrity, up to a maximum of the annual insured salary at the
                                                     time of the accident.
                                                     Helplessness allowance: 2 to 6 times the insured's maximum daily
                                                     earnings, according to severity of impairment.

                                                     Surviving spouse pension: 40% of the insured salary; th epension of a
                                                     divorced spouse is equal to 20% of hte insured salary, but not more than
                                                     the alimony which is due.
                                                     Lump-sum benefit: depending on the duration of the marriage: amount of
                                                     the annual pension if less than one year, 3 times the amount of hte annual
                                    Death            pension if between 1 and 5 years and 5 times such amount if more than 5
                                                     years.
                                                     Orphan pension: 15% of hte insured salary if orphan of one parent, 25% if
                                                     orphan of both.
                                                     Total for all beneficiaries: in cases where there are several survivors, teh
                                                     total of such survivors' pensions cannot amount to more than 70% of hte
                                                     insured salary (90% when they include a pension for a divorced spouse).
                          If there is concurrence with the benefits of the AVS/AI, the accident insurance in principle allows only
Accumulation with other   a supplementary pension whose amount corresponds to the difference between 90% of hte insured
       income             salary and the AVS or AI pension, but at most to teh amount to which those concerned would have
                          been entitled from teh accident insurance alone.
                          Accident insurance pensions are adjusted at the same time as those of hte basic pension insurance
      Adjustment
                          (see V19S1).
                                                      Insurance against non-occupational accidents: whole cost financed by
                                                      contributions of insured persons (employed, self-employed and
                               Financing principle    unemployed). see V13.
       Financing                                      Insurance against occupational accidents adn diseases: whole cost
                                                      financed by employers' contributions (see V2).
                                    Taxation
                                  Contributions
      LIS variable        V18S2 Disability allowances
                          Helplessness allowance from:
        Contents
                          - Old-Age and Survivors' Insurance (AVS)
 (national programmes)
                          - Invalidity Insurance (AI)
                          First and current legislation: Federal Law on Old-age and Survivors' Insurance, 20 December 1946
      Legislation         (LAVS), Federal Law on Invalidity Insurance, 19 June 1959 (LAI), Federal Law on General
                          Provisions concerning Legislation on Social Insurance, 6 October 2000 (LPGA).
       Coverage           See V19S1a.
                                                    To be domiciled and have permanent residence in Switzerland.
                                                    To be entitled to and old-age pension or supplementary benefits, to suffer
                             AVS Helplessness       from severe or moderate helplessness (permanet need of a third party or
                                allowance           personal supervision to carry out basic everyday activities because of
                                                    health impairment) and not to be entitled to a helplessness allowance
                                                    under the accident insurance or military insurance schemes.
                                                    Granted to helpless insured persons who are domiciled and resident in
 Qualifying conditions                              Switzerland.
                                                    Foreign nationals must in addition have paid contributions during at least
                                                    one complete year or have been domiciled in Switzerland without
                              AI Helplessness
                                                    interruption during at least 10 years.
                                 allowance
                                                    No entitlement while staying in an institution fo rhte execution of
                                                    rehabilitation measures.
                                                    Minor insured persons are not entitled if they only need support for the
                                                    practical daily activities.
                             AVS Helplessness       Amount: 80% of the minimum old-age pension amount if degree of
                                allowance           helplessness if severe, 50% if it is moderate and 20% if it is slight.
                                                   Duration: from onset of helplessness condition (birth at the earliest), until
                                                   the insured person receives an old-age pension of the AVS.
                                                   Amount: 80% of the maximum old-age pension amount if degree of
       Benefits                                    helplessness is severe, 50% if it is moderate and 20% if it is slight (half
                              AI Helplessness
                                                   these amounts if living in an institution).
                                 allowance
                                                   Supplement for intense care: supplement varying bewtween SFR 430
                                                   and 1,290 (2005 amounts) depending on number of daily hours care is
                                                   needed, granted to minor insured persons who, moreover, need intense
                                                   care and do not live in institutions.
Accumulation with other   May not be received in concurrence with helplessness allowance from Military Insurance or from
       income             Accident Insurance (AA).
     Adjustment           Same as old-age pensions (see V19S1a).
                                                   Financed exclusively by public authorities (percentage of annual
                                                   insurance expenditure from both Confederation and Cantons, percentage
                             Financing principle
                                                   of total annual revenue of the VAT and revenue of the tax on gambling
       Financing
                                                   clubs).
                                  Taxation
                                Contributions
      LIS variable        V19S1a Universal old-age pensions
                          Ordinary pensions from Old-Age and Survivors' Insurance (AHV / AVS) and Invalidity insurance
                          (IV / AI), incl.:
        Contents
                          - ordinary old-age pension
 (national programmes)    - ordinary survivors' pensions (widows' and widowers' pension and orphans' pension)
                          - ordinary invalidity pension
                          First and current legislation: Federal Law on Old-age and Survivors' Insurance, 20 December
      Legislation         1946 (LAVS), Federal Law on Invalidity Insurance, 19 June 1959 (LAI), Federal Law on General
                          Provisions concerning Legislation on Social Insurance, 6 October 2000 (LPGA).
                          Compulsory insurance for all persons who are domiciled or engaged in paid employment in
                          Switzerland (incl. Swiss national working abroad for the federal gvernemnt, for international
                          organisations with whom the Federal Council has concluded a headquarter agreement, or for
                          private volunteer organisations that receive substantial support from the government).
       Coverage           Optional insurance for Swiss national and citizens of the EU or EFTA Member States who live in
                          a non-EU or non-EFTA Member State and who are not subject to compulsory insurance any
                          longer after an uninterrupted period of 5 years and for persons who were insured (without
                          minimum insurance period) in case they work abroad for a Swiss employer, or in case they study
                          abroad if aged under 30.
                                                      For Swiss nationals: to have reached the age of 65 (men) or 62
                                                      (women, gradually increased to 64 in 2005) provided at least one
                                                      complete year of contributions may be taken into account
                                                      (contributions must have been made in all years since age 21 for a full
                                                      pension).
                              Ordinary old-age        For foreign nationals: as for Swiss nationals, provided they maintain
                                    pension           their domicile and permanent residence in Switzerland.
                                                      Early payment: persons who have fulfilled the claim prerequisites for
                                                      an ordinary old-age pension may obtain payment one or two years
                                                      early.
                                                      Deferment of no less than one year and no more than five years is
                                                      possible.
                                                      Ordinary widows' and widowers' pension is payable to:
                                                      - widows and widowers who, on the death of their spouse, have one or
                                                      several children (special providsions for foster children);
                                                      - widows who have no children (nor foster children in the sense of the
                             Ordinary survivors'      special providsions), provided that they have completed their 45th year
                                    pension           and were married for at least five years;
                                                      - divorced persons provided they fulfill certain conditions.
 Qualifying conditions
                                                      Ordinary orphans' pension is payable to children whose father or
                                                      mother are deceased; when both parents are deceased, the orphans
                                                      are entitled to two pensions.
                                                      For Swiss nationals: to have the possibility of one complete year of
                                                      contributions being taken into account.
                                                      For foreign nationals: as for Swiss nationals (or 10 years of residence
                                                      in Switzerland without interruption); they have to maintain their
                                                      domicile and permanent residence in Switzerland.
                                                      Must have had an invalidity of at least 40% on average during one year
                                                      without significant interruption. Invalidity is full or partial earnings
                             Ordinary invalidity      incapacity, presumed to be permanent or of long duration; earnings
                                    pension           incapacity is any reduction of all or part of the insured person's
                                                      earnings possibilities in a balanced labour market, if it results from
                                                      physical, mental or psychological impairment (due to either congenital
                                                      disease, sickness or accident) and persists after completion of the
                                                      required treatments, and rehabilitation measures. Iinsured persons who
                                                      were not in paid employment before being affected by the impairment
                                                      are deemed disabled if the impairment prevents them from carrying out
                                                      their usual activities.
                                                      Full pension: flat amount (SFR 8,924 a year if average annual income
                                                      equal or less than SFR 36,180, otherwise SFR 12,542) plus a variable
                                                      amount (calculated by multiplying annual income by 13/600 if average
                                                      annual income equal or less than SFR 36,180, or 8/600 otherwise);
                                                      from a minimum of SFR 1,005 to a maximum of SFR 2,010 a month.
                                                      Partial pension: percentage of full pension according to relationaship
                                                      between the insured's years of contributions and those of their age
                                                      group.
                                                      Average annual income: income from paid employment upon which
                                                      contributions have been made (the contributions of persons not
                                                      engaged in paid employment are converted and counted as income
                              Ordinary old-age        from paid employment; income earned by spouses during the calendar
                                    pension           years of their marriage are divided half to each spouse), bonuses from
                                                      child raising (3 times of the amount of the annual minimum old-age
                                                      pension for each of the years during which the insured person has
                                                      exercised parental authority over one or several children aged below
                                                      16) and bonuses for care-taking (3 times of the amount of the annual
                                                      minimum old-age pension for each of the years during which the
                                                      insured person has cared for family members who are entitled to an
                                                      AVS/AI helplessness allowance and who live in the same household).
                                                      Years of contributions: years during which an insured person has paid
                                                      contributions, years in which the spouse of an insured person (the
                                                      latter not having engaged in paid employment or having eworked in an
                                                      enterprise belonging to the spouse without cash payment) has paid at
                                                      Duration: from the first day of the month following the death of the
                                                      deceased insured, until death or remarriage for widows, until the
                                                      youngest child reaches the age of 18 for widowers, until completion of
       Benefits                                       the 18th year (25th in case of apprenticeship or studies), or, if earlier,
                                                      until death.
                             Ordinary survivors'
                                                      Widow/ers' pension: 80% of the old-age pension corresponding to teh
                                    pension
                                                      revalued average annual income, with a minimum and a maximum
                                                      amount.
                                                      Orphan's pension: 40% of the old-age pension corresponding to teh
                                                      revalued average annual income, with a minimum and a maximum
                                                      amount. at the earliest, from the month following the 18th birthday of
                                                      Duration:
                                                      hte insured person, until when the person is no longer disabled, or
                                                      when he or she is entitled to an old-age pension, or death.
                                                      Types of pension: full pension if the degree of invalidity is at least
                                                      70%, three-quarter if at least 60%, half if 50% and quarte pension if
                                                      40%.
                                                      Amount: calculation formula similar to that of hte old-age pension,
                                                      depending on the avergae annual income and the years of
                                                      contributions, with a minimum and maximum amount.
                                                      Average annual income: income from paid employment, bonuses for
                             Ordinary invalidity      child-raising and bonuses for care-taking.
                                    pension           Years of contributions: if hte persons has, at the time when invalidity
                                                      occurs, paid contributions for hte same number of years as that of his
                                                      or her age group, he/she is entitled to a complete pension, otherwise
                                                      the pension is reduced (partial pension).
                                                      Minimum pension: if the insured person has a complete period of
                                                      contribution payments and is less than 25 yyears of age when the
                                                      invalidity occurs, the invalidity pension is at least 133 1/3% of the
                                                      minimum amount of hte corresponding complete pension.
                                                      Child pension: persons receiving an invalidity pension are entitled to a
                                                      child's pension for each child who would be entitled to an orphan's
                          Old-age and invalidity pensions are not cumulable.
                          Survivors' pensions continue to be paid when there is entitlement to an old-age or invalidity
Accumulation with other
                          pension, as long as its amount is higher.
       income
                          Concurrence with invalidity pensions of the accident and occupational disease insurance is
                          possible; these may be reduced in case of over-insurance.
                          Adjustment of pensions, in principle every two years to the development of wages and prices by
      Adjustment          adapting the pension index; early adjustment when the consumer price index has increased by
                          more than 4% in one year.
                                                     Financed by contributions of employees, employers, self-employed and
                                                     persons not engaged in paid employment (see V2 and V13), plus
                             Financing principle     participation by public authorities (percentage of annual insurance
       Financing                                     expenditure from both Confederation and Cantons, percentage of total
                                                     annual revenue of the VAT and revenue of the tax on gambling clubs).
                                                     Different contributions for AVS and AI.
                                 Taxation
                               Contributions
      LIS variable      V19S1b Employment-related old-age pensions
       Contents
                        Old-age, survivors and invalidity benefits from Occupational Benefit Plans
(national programmes)
                        First and current: Federal Law on Occupational Benefit Plans concerning Old-age, Survivors a
     Legislation
                        Invalidity, 25 June 1982 (LPP).
                        Compulsory insurance for the risks of old-age, invalidity and death for employed persons over
                        age of 17 (24 for old-age risk) who receive from the same employer an annual salary of more
      Coverage
                        CHF 24,120.
                        Optional insurance for employed and self-employed who are not subject to compulsory insura


                            Old-age benefits




                           Survivors' benefits
Qualifying conditions




                            Invalidity benefits




                            Old-age benefits




      Benefits
                           Survivors' benefits
       Benefits




                              Invalidity benefits




                          Occupational Benefit Plans pensions are supplementary to the 1st pillar pensions.
Accumulation with other   Invalidity and survivors' benefits may be reducedd to the extent that, when added to other inco
       income             to be taken into account (similar benefits), they exceed 90% of the annual income which it ma
                          thought that the insured person is deprived of.
                          Survivors' and invalidity pensions which have been running for more than thre years are adjus
                          for the first time to development of prices at the beginning of the calendar year which follows;
      Adjustment          subsequent adjustments take place at the same time as adjustments to AVS pensions.
                          The other pensions are adjusted to the development of prices according to the financial possib
                          of the provident institution.

                             Financing principle
       Financing
                                  Taxation
                                Contributions
ployment-related old-age pensions
vivors and invalidity benefits from Occupational Benefit Plans
ent: Federal Law on Occupational Benefit Plans concerning Old-age, Survivors and
June 1982 (LPP).
nsurance for the risks of old-age, invalidity and death for employed persons over the
 for old-age risk) who receive from the same employer an annual salary of more than

rance for employed and self-employed who are not subject to compulsory insurance.
              Men must be 65 year old and women 64; early retirement is possible if
              the regulations of hte provident institution allow for it (in principle not
              earlier than 5 years before the legal retirement age)
              Granted on the death of the insured employment person to :
              - surviving spouse who, on his or her spouse's death, must support at
              least one child, or has reached the age of 45 and has been married for at
              least 5years;
              - children under 18 (25 if in apprenticeship or studies, or if disabled) of
              the deceased, including foster children;
              - under certain conditions, other beneficiaries as appointed by teh
              regulations of the provident institutions.
              Persons who are disabled to the extent of at least 50% (2/3 for a
              complete pension) in the sense of the Invalidity Insurance (see V19S1a)
              and who were insured when the incapacity to work which led to invalidity
              arose.
              Retirement assets: old-age credits (calculated on the coordinated salary -
               the rate in % varies according to the age of the insured person) related
              to teh years during which the person was insured by the provident
              institution, including the interests; plus the possible departure benefit
              (including the interests).
              Old-age pension: calculated in % of the retirement assets (conversion
              rate, with a minium of 7.15% for men and 7.2% for women).
              Capital benefits: when the pension is lower than 10% of the minimum
              1st pillar old-age pension, or if the regulations of the provident institution
              allow for it.
              Child's pension: persons receiving an old-age pension are entitled to a
              child's pension (whose amount is equal to that of hte orphan penisino)
              for each child who would be entitled to an orphan's pension on the death
              of such persons.
              Widow/ers' pension: 60% of hte full invalidity pension to which teh
              insured person was entitled.
              Orphan's pension: 20% of hte full invalidity pension to which teh insured
              person was entitled, for each child.
              Capital benefits: when the widow/er's pension is lower than 6% (2% for
              orphans) of hte minimum 1st pillar old-age pension, or if hte regulations
              of hte provident institutino allow for it.
                 Invalidity pension: calculated on the basis of hte same conversion rate
                 applicable to old-age pensions, considering retirement assets the
                 insured person accumulated at the time he or she became entitled to an
                 invalidity pension and considering the total old-age credits for the years
                 remaining, without the interests.
                 Capital benefits: when the pension is lower than 10% of the minimum
                 1st pillar old-age pension, or if the regulations of the provident institution
                 allow for it.
                 Child's pension: persons receiving an invalidity pension are entitled to a
                 child's pension (whose amount is equal to that of hte orphan penisino)
                 for each child who would be entitled to an orphan's pension on the death
                 of such persons.
  Benefit Plans pensions are supplementary to the 1st pillar pensions.
  survivors' benefits may be reducedd to the extent that, when added to other income
nto account (similar benefits), they exceed 90% of the annual income which it may be
 he insured person is deprived of.
 d invalidity pensions which have been running for more than thre years are adjusted
me to development of prices at the beginning of the calendar year which follows;
adjustments take place at the same time as adjustments to AVS pensions.
nsions are adjusted to the development of prices according to the financial possibilities
ent institution.
                 Financed by employers' and employees' contributions (see V2 and V13).
                 No participation of public authorities.
      LIS variable        V19SR State old-age and survivors benefits n.e.c.
                          Extraordinary pensions from Old-Age and Survivors' Insurance (AHV / AVS) and Invalidity
        Contents          insurance (IV / AI), incl.:
 (national programmes)    - extraordinary survivors' pensions
                          - extraordinary invalidity pension
                          First and current legislation: Federal Law on Old-age and Survivors' Insurance, 20 December 1946
      Legislation         (LAVS), Federal Law on Invalidity Insurance, 19 June 1959 (LAI), Federal Law on General
                          Provisions concerning Legislation on Social Insurance, 6 October 2000
       Coverage           Same as for Ordinary pensions (see V19S1a).
                          Granted to Swiss nationals who have their domicile and permanent residence in Switzerland, when
                          the minimum periof of contributions required for entitlement to an ordinary pension does not exist
                          and when the beneficiary or hte deceased insured person has nevertheless been insured during the
                          same number of months as that of his or her age group.
 Qualifying conditions    Survivors' penions: in case of widows, widowers and orphans, entitlement to an extraordinary
                          survivors' pension arises only when the insured event concerning a deseased person occurred
                          before teh latter completed his or her 21st year.
                          Invalidity pension: persons disabled since birth or since childhood and domiciled in Switzerland are
                          entitled to extraordinary invalidity pensions.
       Benefits
                          Old-age and invalidity pensions are not cumulable.
                          Survivors' pensions continue to be paid when there is entitlement to an old-age or invalidity
Accumulation with other
                          pension, as long as its amount is higher.
       income
                          Concurrence with invalidity pensions of the accident and occupational disease insurance is
                          possible; these may be reduced in case of over-insurance.
                          Adjustment of pensions, in principle every two years to the development of wages and prices by
      Adjustment          adapting the pension index; early adjustment when the consumer price index has increased by
                          more than 4% in one year.
                                                    Financed by contributions of employees, employers, self-employed and
                                                    persons not engaged in paid employment (see V2 and V13), plus
                                                    participation by public authorities (percentage of annual insurance
                             Financing principle
                                                    expenditure from both Confederation and Cantons, percentage of total
       Financing
                                                    annual revenue of the VAT and revenue of the tax on gambling clubs).
                                                    Different contributions for AVS and AI.
                                  Taxation
                                Contributions
       LIS variable       V20S1 Child allowances
        Contents          Cantonal family allowances, incl. children's allowances, vocational training allowances, birth
 (national programmes)    allowances and household allowances
       Legislation        There is no general federal law governing family allowances, but a variety or cantonal regulations.
                          In general entitlement is linked to the occupational situation of the parents: non-farm employees are
                          entitled to family allowances without exception; under certain conditions, those who are self-
       Coverage           employed are entitled to family allowances in 10 cantons, as are those not gainfully employed in 5
                          cantons. In some cantons, self-emplyed farmers and agricultural workers may receive
                          supplementary family allowance in addition to those provided under the Federal LFA (see V20SR).
                          Payable until the child has reached his 16th year (25th for apprentices and students, 18th, 20th or
 Qualifying conditions    25, according to canton, in cases of sickness or disability); various cantons have introduced
                          restrictive regulations concerning children who live abroad.
                          Children allowance: flat-rate amounts depending on the canton (1999 values: CHF 140 to 294 a
                          month for each child according to canton).
                          Vocational training allowance: higher allowances replacing the children's allowances in certain
       Benefits           cantons, for students and apprentices (1999 value: CHF 145 to 378 a month).
                          Birth allowance: lump-sum (depending on canton) in the case of birth in 10 cantons (replaced by
                          the welcome allowance in case of adoption); 1999 values: CHF 600 to 1,500 a month).
                          Household allowance: flat-rate amount in addition to children's allowances (in two cantons only).
Accumulation with other
       income
     Adjustment
                                                    Financed by non-agricultural employers' contributions (in one canton -
                             Financing principle
                                                    Valais - also employees contributions) (see V2 and V13).
       Financing
                                  Taxation          Family allowances are taxable.
                                Contributions       None.
       LIS variable       V20SR Child / family benefits n.e.c.
        Contents
                          Federal family allowances for farmers
 (national programmes)
                          Federal Law on Family Allowances in Agriculture, 20 June 1952 (LFA)
      Legislation
                          Federal Law on General Provisions concerning Legislation on Social Insurance, 6 October 2000
       Coverage           Agricultural workers and small-scale farmers.
                          Children's allowance: payable in case of children under 16 (20 if disabled but not entitled to a full
                          invalidity pension, or 25 if in education or apprenticeship) in the following circumstances: children of
 Qualifying conditions    married or unmarried parents, adopted children, children of a spouse, foster children, brothers and
                          sisters of a beneficiary for whom he or she is hte main means of support.
                          Household allowance: payable in case of dependent spouse.
                          Children allowances: CHF 160 a month for each of first two children (CHF 180 in mountain regions)
                          and CHF 165 for third and each subsequent child (CHF 185 in mountain regions); the amounts for
                          small-scale farmers also depend on other incomes (with incomes above certain threshold reducing
       Benefits
                          the amount fo the family allowance). 1999 values: CHF 140 to 294 a month for each child according
                          to canton.
                          Household allowance: fixed flat rate amount (CHF 100) for married agricultural workers only.
Accumulation with other
       income
     Adjustment
                                                     Financed by agricultural employers' contributions (see V2) and Federal
                             Financing principle     government (residual cost for agricultural employees and whole cost for
       Financing                                     small farmers).
                                  Taxation           Family allowances are taxable.
                                Contributions        None.
      LIS variable        V21SR Unemployment compensation benefits n.e.c.
                          Benefits from the Unemployment Insurance (ACI), incl.:
                          - unemployment allowance
        Contents          - reduced working hours allowance
 (national programmes)    - bad weather allowance
                          - allowance in case of insolvency of the employer
                          - financial benefits for active labour market programme
                          First law: 1924.
                          Current basic legislation: Federal Law on Compulsory Unemployment Insurance and Allowances
      Legislation
                          in case of INsolvency, 25 June 1982 (LACI); Federal Law on General Provisions concerning
                          Legislation on Social Insurance, 6 October 2000 (LPGA).
                          Employees subject to compulsory insurance under LAVS (see V19S1a) up to teh age giving
       Coverage
                          entitlement to an AVS old-age pension and who do not receive an early AVS old-age pension.

                                                  The insured person must: be unemployed or partly unemployed, be
                                                  subject to a job loss of at least two consecutive days, together with a
                                                  loss of salary; be domiciled in Switzerland; have completed compulsory
                                                  schooling; neither have reached the age giving entitlement to an AVS old-
                              Unemployment        age pension nor receive such a pension; comply with the conditions
                                 allowance        concerning the contribution period (12 months within the reference period
                                                  for contributions, which is 2 years per case of unemployment, with
                                                  possible extension of 2 or 4 more years) or be exempted from this
                                                  requirement (persons who have not been able to be under work contrct
                                                  because of certain training, illness, accident, detention, etc); be available
                                                  for recruitment; and comply with the control requirements.
                                                  The insured person must be subject to an unavoidble loss of work due to
                                                  economic factors and of at least 10% of the total usual working hours of
                          Reduced working hours
                                                  hte company; no leave must have been given; and hte reduction in
 Qualifying conditions           allowance
                                                  working hours must probably be temporary and should allow to keep the
                                                  jobs concerned.
                                                  The insured person must be subject to an loss of work declared by teh
                                                  employer, which is exclusively due to meteorological conditions;
                          Bad weather allowance continuing to work must be technically impossible despite adequate
                                                  protection measures, must give rise to disproportionate costs or cannot
                                                  be required from employees.
                                                  The insured person must have salary claims toward his or her employer
                           Allowance in case of   when a bankruptcy procedure is opened against the latter or must make
                             insolvency of the    a seizure request for salary claim against his or her employer within a
                                 employer         period of 60 days from the publication o teh bankruptcy or teh execution
                                                  of the seizure.
                           Financial benefits for Active labour market programmes aim at facilitating the occupational
                           active labour market   integration of isured persons whose recrruitment is difficult because of
                                programme         the state of the labour market. 5 days a week.
                                                  Form: daily allowance granted
                                                      Waiting period: 5 days of general waiting period plus 120 days for
                                                      persons under 25 years exempted from the contribution period
                                                      conditionc, who have no dependent children and who have not
                                                      completed any vocational training; 5 days for the other persons
                                                      exempted from teh contribution period conditions; 1 day for the insured
                                                      persons coming to an end of a seasonal job or a profession in which
                                                      changes of employer are frequent or working relationships last for a
                                                      limited period.
                                                      Duration : up to a maximum of: 400 daily allowances if the insured
                               Unemployment           person proves a contributory period of 12 months at least; 520 as from
                                   allowance          55 years if the insured person proves a contribution period of 18 months
                                                      at least; 520 if the insured person receives a pension of the AI or the
                                                      compulsory accident insurance and if he or she proves a contribution
                                                      period of 18 onths at least; 260 daily allowances for persons exempted
                                                      from the contribution period conditions; insured persons who have
                                                      become unemployed in teh 4 years preceding the age giving entitlement
                                                      to an AVS old-age pension and who are very difficult to recruit are
                                                      entitled to 120 supplementary daily allowances at most.
                                                      Calculation of allowances: 80% of the insured salary (70% for insured
       Benefits                                       persons who have no child maintenance and receive a full daily
                                                      Waiting period: 3 days for each accounting period (1 accounting period
                                                      = 1 month).
                                                      Duration: 12 accounting periods at most over a 2-year period; the two-
                          Reduced working hours year period begins on the first accounting period for which the allowance
                                   allowance          is granted; 4 accounting periods for loss of work greater than 85% of the
                                                      usual working hours of the company.
                                                      Amount: 80% of the last salary (up to a certain maximum) before the
                                                      beginning of the reduction in working hours.
                                                      Waiting period: 3 days for each accounting period (1 accounting period
                                                      = 1 month).
                           Bad weather allowance Duration: 6 accounting periods at most over a 2-year period.
                                                      Amount: 80% of the last salary (up to a certain maximum) before the
                                                      beginning of the loss of work.
                            Allowance in case of
                              insolvency of the       Duration: up tp a maximum of 4 months.
                                   employer           Amount: 100% of effective salary claims (up to a certain maximum).
                            Financial benefits for
                            active labour market      Allowances for introduction to work, traiing allowances, support to
                                  programme           insured persons who start a self-eemployed activity.
                          Unemployment benefit can be partial (if not being under work contract and seeking a part-time job,
Accumulation with other
                          or of having a part-time job and seeking to replace it with a full-time job or to supplment it with
       income
                          another part-time job).
      Adjustment          Not applicable.
                                                      Financed by employees and employers contibutions (see V2 and V13),
                              Financing principle
                                                      plus a contribution of the Confederation.
       Financing                    Taxation
                                                      29.3 per mil contribution for Accidents and Occupational Diseases
                                 Contributions        Insurance.
      LIS variable        V23 Military/Veterans/War Benefits
                          Financial benefits from Military Insurance, incl.:
        Contents          - income maintenance benefits
 (national programmes)    - invalidity pensions
                          - survivors benefits
      Legislation
                          Military insurance covers all persons who suffer an accident or become ill during military service,
       Coverage
                          civil protection or community service.

                                                     Daily allowances: granted to the persons who undergo a temporary loss
                                                     of earnings due to an occurrence covered by the Military Insurance.
                                                     Delayed professional training allowances: granted in case the
                                                     professional training is delayed by at least 6 months by an event covered
                            Income maintenance
                                                     by the Insurance.
                                  benefits
                                                     Self-employed persons allowances: supplementary allowance for self-
                                                     employed persons, who cannot cover the fixed costs of the business or
                                                     who cannot maintain he business.
                                                     Rehabilitation allowances:

                                                     Invalidity pension: granted if the pursuit of medical treatment does not
                                                     allow any sensible improvement of the health conditin of the insured
 Qualifying conditions                               person, and if the earnings incapacity is presumed to be permanent of of
                                                     long duration.
                             Invalidity pensions
                                                     Old-age pension for disabled insured: when a person receiving an
                                                     invalidity pension reaches the normal retirement age (according to AVS),
                                                     the invvalidity pension is converted in old-age pension.
                                                     Integrity allowance:
                                                     Survivors' pension: granted to the spouse, divorced spouse, the children
                                                     and in some cases the parents of the deceased insured.
                                                     Reversed survivors' pension: if the death is not due to an event isured by
                                                     the Military insurance, but the deceased peroson was receiving an
                             Survivors benefits
                                                     invalidity pension of at least 40% since at least 5 years, the MIlitary
                                                     insurace can grant a pension if the other social insurance benefits were
                                                     notably diminished.
                                                     Funeral grant.
                                                     Daily allowances: 95% of the lost earnings in case of total incapacity
                                                     (with specific rules for the determination of the loss of earnings of
                                                     housewifes/men, students, apprentices, etc.).
                            Income maintenance
                                                     Delayed professional training allowances: 10% of maximum ceiling for
                                  benefits
                                                     insured earnings.
                                                     Self-employed persons allowances: depending on the circumstances.
       Benefits                                      Rehabilitation allowances: depending on the circumstances.
                                                     Invalidity pension: 95% of annual insured earnings for total invalidity.
                             Invalidity pensions
                                                     Old-age pension for disabled insured: half of the invalidity pension.
                                                     Survivors' pension: 40% of deceased person's annual isured earnings for
                                                     wodow/ers, 20% for divorced spouses, 15% for orphans (25% in case of
                             Survivors benefits
                                                     full orphans).
                                                     Funeral grant: lump-sum amount (CHF 13,380 in 2005).
Accumulation with other
       income
     Adjustment           Pensions are periodically adapted to with teh evolution of wages and prices.

                             Financing principle
                                                     Funded from the federal budget, with no obligation to make contributions.
       Financing
                                  Taxation           Not taxable.
                                Contributions
      LIS variable        V24SR Other social insurance benefits n.e.c.
                          Compensation for loss of earnings during military or civil service (Erwerbsausfallenentschädigung
        Contents
                          bei Militärdienst und Zivilschutz - EO / indemnités pour perte de gain durant le service militaire et
 (national programmes)
                          de protection civile - APG)
                          First and current legislation: Law on compensation for loss of earnings of 25 September 1952 (Loi
      Legislation
                          sur les allocations pour perte de gain - LAPG).
                          Anyone working for the Swiss Army (including women's militrary service, the Red Cross and the
       Coverage           emergency services - or carrying out civilian or protection service, or taking part in national or
                          cantonal "Youth and Sport" leadership courses or junior marksman leadership courses.
                          No specific qualifications required (also payable to people who were not previously employed and
 Qualifying conditions
                          even to those who were living abroad).
                          The amount depends on previous earnings.
                          Students are normally classed as not being employed; as such they must - depending on the
                          circumstances - exxpect to start at a lower rate than employed persons.
       Benefits
                          A person who is unemployed or working short hours will be paid according to his or her last income;
                          when EO benefits are lower than those paid by unemployment insurance, the person doing military
                          service can claim the difference from his or her unemployment office.
Accumulation with other   No cumulation allowed with income from labour or unemoplyment benefits (unless they top up a
       income             lower EO benefit).
     Adjustment           Not applicable.
                              Financing principle
       Financing                   Taxation
                                 Contributions
       LIS variable       V25S1 General social assistance benefits
        Contents
                          Financial support from Social welfare
 (national programmes)
                          There is no general federal law governing social assistance, but a variety or cantonal regulations.
      Legislation         They all tend to satisfy the recommendations fo the Swiss Conference of Public Assistance
                          Institutions (CSIAP).
       Coverage           Universal.
                          The Federal Constitution guarantees the right of those in need to assistance. Anyone who gets into
                          difficulty and is not in a position to provide for himself/herself is entitled to help and care, and to the
 Qualifying conditions    funds which are essential to uphold human dignity. Social welfare is granted when the needy
                          person cannot help himself/herself, and when help from third parties is not available or cannot be
                          provided quickly enough. The help must not be made dependant on the causes of the situation.

                          Duration: as long as there is need.
                          Amount: differential amount between income and minimum amounts fixed by the canton regulation.
                          The Swiss Conference of Public Assistance Institutions (CSIAP) lays down recommended amounts
                          for the minimum amounts, including:
                          - basic amount (varying from CHF 1030 for one person, to CHF 3,070 for 7 perons, plus CHF 285
       Benefits           for each additional person), which is intened to be the minimum necessary to satisfy the basic
                          needs such as, food, clothing, energy, maintenance, purchase of current goods, health care,
                          transport, communication, leisure and training, body care, personal equipment;
                          - complementary amount: lump-sum of CHF 206 for each person after the third over 16;
                          - additional amounts, such as housing costs, basic health care costs, and any costs arising from
                          specific circumstances.

Accumulation with other
       income             Not applicable.
     Adjustment
                                                      Fincanced from public authorities (federal governemtn gives subsidies to
                             Financing principle
                                                      the cantons).
       Financing
                                  Taxation            Not taxable.
                                Contributions         None.
       LIS variable       V25S2 Old-age and disability assistance benefits
        Contents          Supplementary benefits to old-age, survivors' and invalidity insurance (Ergänzungsleistungen
 (national programmes)    AHV/IV / prestations complémentaires de l'AVS/AI)
                          Federal Law on Supplementary Benefits to AVS/AI, 19 March 1965 (LPC); Federal Law on General
      Legislation
                          Provisions concerning Legislation on Social Insurance, 6 October 2000 (LPGA)
       Coverage           Same as for AVS / AI (see V19S1).
                          Personal status: generaly speaking, supplementary benefits are additional to AVS/AI pensions; but
                          in some cases they are paid regardless of entitlement to a pension; benefiiciaries must be
                          domiciled and permanently resident in Switzerland; foreign national may claim supplmentary
                          benefits only provided they have lived in Switzerland for 10 years without interruption immediately
                          preceding the date from which they apply for the benefits (5 years for refugees and stateless
                          persons).
 Qualifying conditions    Income situtaion: the amount of supplementary benefits corresponds to the excess of hte expenses
                          of a person over and above his or her income (a maximum amount is laid down); as the purpose is
                          to cover basic needs, not all expenses incurred are taken into account, and the LPC includes an
                          exhaustive list of such expenses; a distinction is made between those receiving supplementary
                          benefits while resideing in an institution and those who receive them while living at home; income
                          taken into account may include pensions, allowances and other period benefits, return on assets,
                          the substance of assets owned, income from paid employment, family allowances and alimony, as
                          well as resources and assets relinquished by their owners.
                          Annual supplementary benefits (paid monthly) correspond to the excess of expenses over income,
                          up to a maximum ceiling.
       Benefits           The yearly amounts covering the basic needs are as follows (2005 amounts): CHF 17,640 for a
                          single person, CHF 26,460 for a couple, CHF 9,225 for each of the first and second child, CHF
                          6,150 for each of the third and fourth child, and CHF 3,075 for each subsequent child from the fifth.

Accumulation with other
       income
     Adjustment
                                                    Federal subsidies to cantons, covering from 10 to 35% of their expenses
                             Financing principle    according to teh financial capacity of each canton; the difference is borne
       Financing                                    by cantons and municipalities.
                                  Taxation
                                Contributions
       LIS variable       V25S3 Unemployment assistance benefits
        Contents          Unemployment assistance (Arbeitslosenhilfe für Ausgesteuerte / indemnités pour chômeurs en fin
 (national programmes)    de droit)
                          There is no general federal law governing unemployment assistance, but a variety or cantonal
      Legislation
                          regulations.
       Coverage           Same as for Unemployment Insurance (see V21S1).
                          Depending on cantons: generally must have exhausted eligibility for unemployment insurance
 Qualifying conditions
                          allowance. Often must satisfy a means-test.
      Benefits            Varying amounts and durations according to personal situation and canton.
Accumulation with other
       income
     Adjustment
                             Financing principle
       Financing                  Taxation
                                Contributions
       LIS variable       V25SR Social assistance cash benefits n.e.c.
        Contents          Subsidy for the payment of sickness insurance contributions (Prämienverbilligung - Krankenkassen
 (national programmes)    / subsides pour le paiement des primes de l'assurance-maladie - SPAM)

      Legislation         Federal Law on Sickness Insurance, 18 March 1994 (LAMal); regulations of each individual canton.

       Coverage           Universal.
                          The LAMal foresees a targeted reduction of mandatory sickness contributions for persons with low
 Qualifying conditions    incomes through subsidies allocated by the Confederation and the cantons.
                          Qualifying conditions depend on cantonal regulation.
      Benefits            The amounts depend on cantonal regulation.
Accumulation with other
       income
     Adjustment
                                                   Financed by public authorities (annual subsidies from the Confederation
                             Financing principle
                                                   to the cantons).
       Financing
                                  Taxation         Not applicable.
                                Contributions
       LIS variable       V26S2 Near-cash housing benefits
        Contents
                          Housing benefits
 (national programmes)
                          There is no general federal law governing housing benefits, but a variety or cantonal or communal
      Legislation
                          regulations.
       Coverage           Universal.
 Qualifying conditions    Generally targeted to families with children, elderly persons or low income persons.
                          Depending on the cantons or the municipalities, the support can consist of a direct individual
                          allowance, od af indirect individual subsidy linked to the object 8 eduction of rent in public housing),
       Benefits
                          of a personalised subvention to housing (proportional to income), of a housing allowance for
                          tenants of non subsidised dwelling whose rental cost represents a too high burden.
Accumulation with other
       income
     Adjustment
                             Financing principle
       Financing                  Taxation
                                Contributions
The present document draws extensively from the following sources:

1. Web site of the Federal Social Insurance Office (http://www.bsv.admin.ch)
2. Web site of the Public Administration (www.ch.ch).
3. Social Security Programs Troughout the World, 1999
(www.ssa.gov/policy/docs/progdesc/ssptw/1999/index.html).

								
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