In force since 1 January 2020
With the paternity leave approved in the vote of 27 September 2020, fathers will be able to take two weeks' paid leave within six months of the birth of a child. Fathers who were gainfully employed at the time of the child's birth, whether as employees or self-employed, will be entitled to compensation. They must also have been compulsorily insured under the OASI scheme for the nine months immediately preceding the birth and have been gainfully employed for at least five months during this period. Unlike the mother, the father is only entitled to claim if he is the legal father at the time of the child's birth or becomes the legal father within the following six months. The compensation is financed via the EO, which led to a general increase in the EO contribution rate from 0.45 to 0.5 percent as of 1 January 2021.
The EO daily allowance amounts to 80 % of the insured salary in the same way as the maternity allowance, up to a maximum of CHF 198 per day. A total of 14 daily allowances are paid out for the two weeks of leave, resulting in a maximum amount of CHF 2,744. The compensation is paid either directly to the employee or to the employer if the latter continues to pay the salary during the leave.
Both the employee and the employer can submit an application for paternity compensation to the competent compensation office. The compensation office responsible is the last one to have invoiced the father for AHV/IV/EO contributions on a relevant income.
Important to know:
In contrast to maternity leave, paternity leave can also only be taken on a daily basis within six months. If the father changes jobs during this period, several employers and possibly different compensation funds must be taken into account.
In addition, weekends are taken into account in the 14 daily allowances. The daily allowances for loss of earnings are calculated as follows: for five days of work taken, there are two additional daily allowances. If the father then works full-time, he is entitled to ten days' leave. He can take these in one piece or in individual parts.
We will be happy to support you with any questions you may have about paternity leave. Contact us and we will find the right solution for employees as well as employers!
Disclaimer: This publication is provided to users for information purposes only. In case of disagreement, one has to refer to the cited sources, relevant laws and publications alone. This letter contains a strong summary assessment by the authors. For an individual clarification of the respective facts, please contact us or the relevant authorities directly.
Honold Treuhand AG