In a club, many employees have a special situation: junior instructors, pensioners who give a few lessons, small salaries of a few hours a month. Plugin.ch applies the Swiss rules automatically based on the employee record (date of birth, sex, hours per week, "minor salary" option, type of LPP). You don't have to calculate anything, but it helps to know what happens.

The payslip shows the situation below its total, after the month's AVS, AC and LAA salaries (for example "minor salary: no AVS/AC contributions"), and shows the warnings to check at the top.

A young person does not yet pay AVS/AI/APG or unemployment insurance contributions. Contributions start on 1 January of the year they turn 18 (the 1 January after their 17th birthday). For example, an instructor born in 2009 pays nothing in 2026 and pays from January 2027.

• Accident insurance still applies (depending on their hours per week, see step 6).
• Calculated LPP only starts at 18; from 18 to 24, only the "risk and costs" share is deducted, savings start at 25.
• The payslip shows the note "not yet subject to AVS (under 18 during the year)".
• The Minor salary option has no effect for a young person: they do not pay contributions anyway.

The payslip of a 17-year-old instructor paid by the hour: no AVS/AC contributions and, with less than 8 hours a week, no ANP

The date of birth on the record is therefore essential: without it, the employee is treated as an adult.

A person who keeps working after the AVS reference age still pays AVS contributions, but only on the part of their salary above the allowance of CHF 1,400 per month, and no longer pays AC. These rules apply from the month after the reference age:

• men: 65;
• women born in 1960 or earlier: 64; born in 1961, 1962 or 1963: 64 and 3, 6 or 9 months; born from 1964: 65.

Example: a pensioner paid CHF 3,000 pays AVS on CHF 1,600 (3,000 − 1,400), i.e. a deduction of CHF 84.80. The allowance applies in full every month, even for an incomplete month.

LPP contributions also stop from that month, whether the LPP is set to Pension fund amounts or Calculated (plan rates). The Minor salary option has no effect for a pensioner: the allowance applies instead.

The payslip shows the note "retired: AVS allowance, no more AC". The sex and date of birth on the record must be correct.

If a person earns less than CHF 2,300 per year at the club, they can be exempted from AVS/AI/APG and unemployment insurance contributions, unless they ask to pay them. To apply this rule, turn on Minor salary in the Insurance section of their record. The option only counts for an employee of contributing age: it has no effect for a young person under 18 (who does not contribute) or for a pensioner (who has the allowance).

The "Minor salary" option in the Insurance section of the record

• As long as the year's total salary stays below CHF 2,300, no AVS/AC contributions are deducted. Other insurance (accidents, etc.) applies normally.
• In the month when the year's total exceeds CHF 2,300, everything is caught up: AVS/AC contributions are calculated on all the year's salaries, including previous months. The payslip then shows the warning "The annual salary exceeds CHF …: AVS/AC contributions for previous months are caught up."

Example: CHF 1,000 per month. In January and February, no contributions. In March the total reaches CHF 3,000: the March payslip deducts AVS on CHF 3,000 (CHF 159).

Unemployment insurance (AC) and accident insurance (LAA) are only due up to CHF 148,200 of salary per year. AVS has no ceiling.

• The ceiling is spread over the months of employment: CHF 12,350 per month worked in the year.
• It is calculated cumulatively: if the first months stayed below the ceiling, a bonus paid later in the year uses the unused margin.
• For supplementary accident insurance (LAAC), only the part of the salary between the From (CHF/year) and Up to (CHF/year) amounts of the category is insured, with the same cumulative calculation.

Example: a salary of CHF 15,000 per month pays AC on CHF 12,350 each month.

The Insurance section of the record offers two ways of handling the occupational pension.

Pension fund amounts

This is the simplest and most reliable option if the club is affiliated with a pension fund: copy the monthly employee and employer shares from the fund's annual statement. They are deducted as they are each month (prorated in the start and end months). Update them with each new statement.

Calculated (plan rates)

Plugin.ch calculates the contributions with the LPP plan entered in the settings:

1. Annual salary: monthly salary × activity rate × 12 (× 13 with a 13th salary). For an hourly employee, it is the Expected annual salary (CHF) from their record (see below).
2. Below the entry threshold (CHF 22,680 per year), no contributions; the payslip shows a warning.
3. Coordinated salary: annual salary (at most CHF 90,720) minus the coordination deduction of CHF 26,460, at least CHF 3,780.
4. Rate: the savings rate for the age band (from 25) plus the "risk and costs" rate; from 18 to 24, only "risk and costs". Age is the current year minus the year of birth.
5. Contribution for the month: coordinated salary × rate ÷ 12, shared between the club (employer share, at least 50%) and the employee. The club's share is rounded up to the next 5 centimes and the employee pays the rest: the club's share is therefore never smaller than the employee's.

Calculated LPP: 4,800 × 13 = CHF 62,400 per year, coordinated salary CHF 35,940, i.e. CHF 2,995 per month; at 11% (10% savings + 1% risk), CHF 329.45, of which CHF 164.75 for the club and CHF 164.70 for the employee

Hourly employees

An hourly employee's pay varies from month to month. To keep LPP insurance and the contribution stable, enter the Expected annual salary (CHF) in their record, i.e. the salary expected over the year. This field only appears for an hourly employee with Calculated (plan rates). This amount decides whether the person is insured (entry threshold) and sets the same contribution every month.

If the field is empty, Plugin.ch estimates the annual salary as this month's salary × 12: insurance and the contribution can then change from month to month, and the payslip shows the warning "LPP estimated from this month's salary × 12: enter the "expected annual salary" in the record for a stable contribution.".

Without a date of birth, the LPP cannot be calculated and the payslip says so.

A person who works less than 8 hours a week for the club is not insured against non-occupational accidents: no ANP is deducted from their salary. Occupational accidents (AP, paid by the club) remain insured.

Enter the average in Hours per week (average), on the employee's record. If the field is empty, ANP is deducted. When the average is below 8 hours, every payslip shows a reminder.

See also

• Adding and editing an employee
• Setting up payroll
• Salary certificates and annual lists