4.35 % of the income on which OASI contributions must be paid (no upper limit).

The salary on which contributions have to be paid is referred to as the relevant salary. It comprises all remuneration paid in Switzerland or abroad which employees receive for the work they do, including in particular:

a) Hourly, daily, weekly and monthly wages etc., as well as piecework and bonus pay, including bonuses and compensation for overtime, night work and deputizing for colleagues;
b) Local weighting and cost-of-living allowances;
c) Gratuities, long-service awards, loyalty and performance bonuses, incentive payments and risk premiums and similar remuneration;
d) Pecuniary benefits from employee share-ownership plans; the timing of the collection of contributions and the valuation are governed by the rules on direct federal taxation;
e) Gains up to the usual industry salary for employees who also hold equity rights in the company and who receive no pay or inappropriately low pay for the work they do while at the same time receiving an obviously excessive dividend;
f) Remuneration of limited partners resulting from an employment relationship with the limited partnership;
g) Service payments and gratuities if these form an essential component of pay;
h) Regular payments in kind such as board and accommodation (see section 12), private use of company cars, company housing, etc.;
i) Commission payments;
j) Emoluments, fixed compensation and meeting fees for members of the Board of Directors and executive bodies;
k) Income of members of federal, cantonal and municipal authorities;
l) Emoluments and annual allowances for insured persons employed in the public service;
m) Fees of lecturers and teaching staff with similar pay arrangements;
n) Continued payment of wages after an accident or illness (excluding insurance benefits);
o) Continued payment of wages and income compensation for persons performing military or civilian service and those on maternity leave;
p) Employee contributions to the OASI, DI, IC or UI schemes paid by employers and taxes paid by employers; an exception is made for the payment of employee contributions on benefits in kind and all-in wages;
q) Vacation and public holiday compensation payments;
r) Benefits paid by the employer on termination of employment, unless excluded from the relevant salary (see leaflet 2.05 - Payments received on termination of employment);
s) Daily UI payments and insolvency compensation (compensation in cases of bankruptcy);
t) Loss of earnings while on short-time working hours or during work stoppages due to bad weather within the meaning of UI (see leaflet 2.11 - Beitragspflicht auf Kurzarbeits- und Schlechtwetterentschädigungen (Compulsory contributions to schemes to compensate for short-time working hours and bad weather));
u) Daily DI payments;
v) Daily military insurance payments;
w) Compensation paid by employers for normal commuting expenses and for employees’ usual subsistence expenses.