An employment contract may be concluded in writing or verbally, except in special cases (e.g. apprenticeship contracts). Nevertheless, when the employment relationship has been agreed for an indefinite period or for more than one month, the employer is obliged to inform the employee in writing - no later than one month after the start of the employment relationship - of the following essential elements (art. 330b CO):

1. Names of the parties;
2. Date of commencement of employment;
3. Employee’s position;
4. Salary and any wage supplements;
5. Weekly working hours.

Sample employment contracts (FR)

The canton of Geneva applies a minimum wage since November 1, 2020. In 2024, it amounts to CHF 24.32/hour. This amount corresponds to the "gross" salary, i.e. before social deductions (AVS, disability insurance, unemployment insurance, LPP, etc.).

In addition, if employees do not take their vacation on time, they will be paid for it. The minimum vacation entitlement in Switzerland is 4 weeks per year, from the age of 20. In the case of vacation pay, the employer must therefore add 8.33% of the agreed gross salary to the salary. Depending on the type of work offered, the agreed salary may exceed the minimum wage.

Our suggested salary list (FR) will give you information on the usual salaries for occasional work (e.g. tutoring, childcare, physical and domestic work, etc.).

Salary in the event of incapacity to work

When an employee becomes unable to work through no fault of their own, they are entitled to their salary for a defined period, provided the employment relationship has been in existence for more than three months or the employment contract has been concluded for more than three months. The Berne scale (article 324a of the Swiss Code of Obligations) determines the duration of payment.

Information - salary in the event of incapacity to work (FR)

Tax-at-source

In Switzerland, tax-at-source (tax deducted directly from income) is applied, particularly to:

• All foreign workers living in Switzerland - except holders of a permanent residence permit (C permit) and those with a Swiss or C permit holder spouse;
• Persons living abroad who receive income from an activity carried out in Switzerland (e.g. cross-border commuters, weekly residents, lecturers, sportspersons, artists).

Other taxpayers complete a tax return and are taxed according to the ordinary taxation procedure.

Information - tax-at-source (FR)

Employers and employees are required to pay social insurance contributions (AVS, AI, APG, AMat, unemployment insurance and family allowances) when gainfully employed. However, these contributions do not have to be paid, and employees do not have to be declared, if their annual salary does not exceed CHF 2,300 per year per employer, and the employee does not request payment of contributions.

If the employee requests that the employer deduct AVS/AI/APG and unemployment insurance contributions for a salary of less than CHF 2,300 per year, the employer will be obliged to do so. You can register your employees with the cantonal social insurance office (FR) or with a professional fund association.

Specific cases:

• For paid work in a private household*, young people under 25 earning up to CHF 750 per year per employer are not subject to contributions. As soon as the employee reaches the age of 25, contributions for paid work in a private household become compulsory, starting with the first franc of salary;
• Contributions are also compulsory from the first franc of salary for people who are paid by dance and theater producers, orchestras, producers in the phonographic and audio-visual field, radio and television stations, or by schools in the artistic field.

*private household: baby-sitter, childminder, au pair, homework help, care for the elderly, domestic help, cleaning lady/man, auxiliary working in or around the apartment or house (e.g. neighbor doing odd jobs in the garden for a fee).

Employers are obliged to organize occupational benefit provision (LPP) for all employees earning an annual salary of more than CHF 22,050 per employer (for 2024).

It is compulsory for all employers to insure their employees against occupational accidents and illnesses. All employees working at least 8 hours a week must also be insured against non-occupational accidents. Employers have the choice of joining a private insurance company, a health insurance fund or Suva (FR).

Hiring a foreign student

Employers must obtain a work permit for any foreign student they wish to employ. To obtain a work permit, contact the Office cantonal de la population et des migrations (OCPM) (FR) ​​​​​​.

A distinction is made between nationals of EU/EFTA member states and nationals of all other countries, known as "third countries".

The information below represents the most common situations, not all possible situations. In any case, we recommend that you consult the OCPM website for comprehensive information covering all possible situations (e.g. "short" work permits, the situation of students from Ukraine, the UK and holders of refugee permits).

FAQ: employing a foreign student (FR)
All about work permits (FR)

No formalities are required to hire a student of Swiss nationality or holding a C permit.

EU/EFTA nationals holding a B permit "for education" may work a maximum of 15 hours a week during the school or academic year ("secondary activity") and 40 hours during vacation periods, while retaining their permit. Consult the University Calendar (FR) for course, exam and vacation periods for students at the University of Geneva.

Employment must be reported using the E form. The application must be sent no later than the day before the 1^st day of work. If the student works for more than one employer, each employer must submit an application using the E form.

If the secondary activity exceeds 15 hours per week, an "L" or "B" residence permit as a "worker" will be issued instead of the "B" permit for education. This authorization allows the employee to continue their studies while working. Changing status from student to worker does, however, entail certain implications for the employee, not least the increased cost of health insurance.

Non-European nationals may start work 6 months after the start of their studies, but only if they are enrolled at a Swiss university. The maximum working week is 15 hours during the academic year and 40 hours during vacation periods. Consult the University Calendar for details of course, examination and vacation periods for students at the University of Geneva.

Authorization to work must be obtained by completing the E form. The employee must wait for a decision from the authorities before starting work. If the employee works for several employers, each employer must submit an application using the E form.

For gainful employment of up to 3 months per calendar year, a notification procedure (free of charge) is sufficient.

For gainful employment lasting more than 3 months, an application for a cross-border commuter permit (G permit [FR]) must be submitted in the canton in which the employment is to be carried out, before commencing work. As this permit is linked to a specific employer, the employee must report any change of employment (new employer or termination of employment) within 14 days.

To obtain a cross-border work permit (G permit [FR]), the following conditions must be met:

1. Have a permanent right of residence in one of Switzerland’s neighboring countries;
2. Have been legally residing in the neighboring border area for at least six months;
3. Return at least one day a week to their place of residence in the neighboring border area.

Employers wishing to hire a third-country national must demonstrate that this is in the country’s economic interests as defined in Articles 18 and 19 of the Federal Law on Foreign Nationals and Integration, and that no person with the required profile could be recruited in Switzerland or in EU/EFTA countries. The probability of obtaining a work permit under these conditions is low.