Employment Contract Page 3
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The salary shall be paid in Swiss francs into a Swiss bank or postal account which has been opened
in the sole name of the employee.
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The employer shall present the employee with a pay slip each month.
6. Food (Articles 30 and 44 PHEO)
The employer will provide the employee with healthy and adequate food in the form of three
daily meals in the morning, at midday and in the evening. The AVS value for food is CHF 645.—
per month (this amount corresponds to that prescribed by Article 11 of the Regulations of 31
October 1947 on Old-age and Survivors. This amount is regularly adjusted by the competent
Swiss authorities and the employer must apply the adjustments). This amount is considered
salary in kind and is therefore subject to social security contributions.
The employer will not be able to provide the employee with healthy and adequate food.
The employee is entitled, in substitution thereof, to the following daily allowances, which are
subject to social security contributions (the amounts set out below correspond to those
prescribed by Article 11 of the Regulations of 31 October 1947 on Old-age and Survivors. They
are regularly adjusted by the competent Swiss authorities and the employer must apply the
adjustments):
− morning meal
CHF
3.50 per day
CHF 105.-- per month
− midday meal
CHF
10.-- per day
CHF 300.-- per month
− evening meal
CHF
8.-- per day
CHF 240.-- per month
_________________________
____________________________
Total: CHF 21.50 per day
CHF 645.-- per month
The employer will not provide the employee with all three of his/her daily meals. The
employer will pay the employee a food allowance as follows, such amounts are subject to social
security contributions (refer to amounts specified above for the minimum amount payable per
meal):
− morning meal
yes
no CHF..........................per day
CHF..........................per month
− midday meal
yes
no CHF..........................per day
CHF..........................per month
− evening meal
yes
no CHF..........................per day
CHF..........................per month
7. Accommodation (Articles 30 and 44 PHEO)
The employer will provide the employee with his/her individual room within the
employer’s home. This provision is considered a benefit in kind constituting a portion of salary
and is therefore subject to social security contributions. The AVS value of the room amounts to
CHF 345.-- per month (this amount corresponds to that prescribed by Article 11 of the
Regulations of 31 October 1947 on Old-age and Survivors. The amount is regularly adjusted by
the competent Swiss authorities and the employer must apply the adjustments).
The employer will provide the employee with accommodation in Switzerland which is not
within the employer’s home. The employer will pay all costs relating thereto (rent, water, gas,
electricity). The monthly amount paid in respect of accommodation is considered a benefit in kind
constituting a portion of salary and is therefore subject to social security contributions. The
employer will pay all travel costs incurred by the employee when travelling between his/her
accommodation and the employer’s home.
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