To finance the unemployment insurance (ALV), employers and employees pay each 1.1% (as of 1 January 2023) of the relevant annual salary to the ALV up to an income of CHF 148,200. Due to the debt of the ALV, the legislator introduced the so-called “solidarity percentage” (also called “ALV II”) in 2011. This was intended to accelerate the reduction of the ALV’s debt. Since then, the solidarity percentage has amounted to 1% and has been imposed on salaries exceeding CHF 148,200.00. However, by law, this contribution may only be imposed until the equity of the ALV compensation fund exceeds the threshold of CHF 2.5 billion at the end of a calendar year. According to the current figures of the ALV, this threshold will be reached by the end of 2022, which is why the solidarity percentage will automatically cease 11 years after its introduction. Therefore, as of 1 January 2023, contributions to the ALV do not have to be paid on salary portions exceeding CHF 148,200.00 and the salary statements will have to be adjusted accordingly.
If you have any questions, please do not hesitate to contact Simon Fricker and Philipp Bachmann.